Edward Charles Foundation

01 of 08  ·  Fund Structure

Model A — Fiscal
Sponsorship

Comprehensive Fiscal Sponsorship

ECF’s flagship fiscal sponsorship structure. Your charitable initiative operates directly under ECF’s 501(c)(3) umbrella — with full legal, accounting, compliance, and administrative infrastructure provided. No separate nonprofit required.

At a Glance

Legal Entity

Operates under ECF 501(c)(3)

ECF Back-Office

Full — all admin handled

Donor Control

Project leadership directs activity; ECF retains legal discretion

Tax Deductibility

Yes — 60% AGI (cash)

Minimum to Open

No minimum

Timeline to Activate

As fast as 48 hours

How It Works

The full ECF umbrella — without the overhead

Under Model A fiscal sponsorship, ECF becomes the legal sponsor of your charitable project. Your initiative operates as an integrated program of ECF — not as a separate legal entity — which means ECF’s existing 501(c)(3) status covers all charitable activity from day one.

All revenue raised by the project flows into a segregated fund held by ECF. ECF handles payroll, tax filings, grant administration, financial reporting, and compliance oversight. Your team focuses entirely on mission execution.

This is the most comprehensive fiscal sponsorship structure available — and ECF’s most widely used fund type. It’s the right choice when you want full back-office support, quick setup, and the legitimacy of an established 501(c)(3) behind your work.

1

Open your fund with ECF

Complete the application. ECF reviews your project’s charitable purpose and executes a fiscal sponsorship agreement. Fund is active within 48 hours in most cases.
2

Raise and receive tax-deductible donations

Donors contribute directly to ECF earmarked for your project. ECF issues tax receipts. Contributions qualify at the public charity deduction limit (60% AGI for cash).

3

ECF handles all administration

Payroll, vendor payments, compliance filings, 990 preparation, and financial statements are all managed by the ECF back-office team on your behalf.

4

You lead the mission

Your project director and team run day-to-day operations and programming. ECF provides the legal, financial, and administrative backbone — you deliver the impact.
Considerations

Strengths, limitations, & ideal scenarios

Advantages

What works in your favor

  • No need to form a separate 501(c)(3) — saves significant time and legal expense
  • Immediate access to public charity tax-deductibility from day one
  • Full back-office infrastructure: accounting, payroll, compliance, and reporting all handled
  • Can accept a wide range of asset types — cash, checks, wire, stock, crypto
  • Fundraising can begin within 48 hours of approval
  • Supported by ECF’s established brand credibility and Charity Navigator rating
  • No minimum fund balance required to open
Limitations

Where this structure has constraints

  • ECF retains ultimate legal discretion over all charitable funds — this is required by IRS rules for fiscal sponsorship
  • Not appropriate for projects with significant unrelated business income
  • Project operates under ECF’s name and EIN, not its own separate brand identity
  • If the project eventually requires its own legal entity (e.g., for contracts, property ownership), transition to a standalone 501(c)(3) may be needed
  • ECF charges an administrative fee on funds managed
Best Use Scenarios

Who this structure is built for

  • New charitable initiatives that need to launch quickly without forming a separate nonprofit
  • Grassroots community projects, arts initiatives, or social programs seeking tax-deductible fundraising
  • Campaigns, relief funds, or time-limited projects that don’t warrant their own 501(c)(3)
  • Established organizations that want ECF’s infrastructure without operational complexity
  • Individual donors or philanthropists launching structured giving programs
  • Advisors who need a compliant home for a client’s charitable initiative
Illustrative Examples

What this fund looks like in practice

Arts & Culture

Independent Documentary Project

A filmmaker launching a documentary on an underrepresented community opens a Model A fund rather than forming a nonprofit. Donors contribute tax-deductibly through ECF, which handles all payroll for crew and contractors. The filmmaker focuses entirely on production while ECF manages the financial and compliance backend from start to finish.

Community Relief

Local Disaster Relief Fund

A neighborhood association responds to a natural disaster by opening a Model A fund within 48 hours. The fund collects community donations and a corporate matching gift, all processed through ECF. ECF handles charitable receipting and issues disbursements directly to vetted relief organizations and affected families — the organizing group manages outreach and communication only.

Youth Programming

After-School Athletics Initiative

A former professional athlete wants to fund after-school sports programming in underserved neighborhoods. A Model A fund allows him to accept tax-deductible donations from his network, pay coaches, and cover facility and equipment costs — all administered by ECF. His team focuses on the program; ECF handles payroll, vendor payments, and annual IRS filings.

Explore other fund structures

01 / 08

Model A

Fiscal Sponsorship

Ready to open your Model A fund?

Our team will confirm Model A is the right fit, walk you through the agreement, and have your fund active within 48 hours.