ECF's Fiscal Sponsorship Fund

As a Fiscal Sponsor, we take the pain and time out of starting a new 501(c)(3) entity – starting your own can take up to 18 months to be approved. We get you up and running in less than a week – this is the power of Fiscal Sponsorship.

  • You setup your charitable initiatives underneath our 501c3 umbrella

  • Raise charitable funds through soliciting private foundations, digital platforms, online donations, individuals, etc.

  • Make payments to employees, independent contractors, vendors, etc. through your charitable initiative

  • Operate charitable programs

  • Fund international programs


FSF Opportunities

Fiscal Sponsor Funds can accommodate:

  • If the donor would like to raise funds (from friends, other donors, or foundations)

  • If the donor would like to disburse charitable funds to foreign organizations

  • If the donor would like to gift individuals a charitable gift such as an educational scholarship

  • Paying vendors if a donor would like to put on an event to advance their charitable purposes

  • Paying its lawyers and other service providers

  • Self-dealing rules are mitigated due to structure

  • Fiscal Sponsorship platforms are open when it comes to types of non-cash assets to receive

  • Fiscal Sponsorship is open to investment platforms (as long as they comply with the Prudent Investment Rule)

  • Fiscal Sponsorship Funds can continue generationally with a legacy plan


Tax Benefit Considerations

FSF donation limitations on AGI

  • 60% on cash

  • 30% on other assets


Fiscal Sponsor Funds: An Overview

DonationsFundsFiscal Sponsorship Fund

What is a fiscal sponsor fund?

There are two (2) main types of fiscal sponsorships, Model A and Model C. This will be a very broad overview and not delve into the relative aspects of either. Our umbrella runs both, although mainly Model A which is comprehensive and Model C where there is a pre-approved grant relationship with an unrelated entity or person. In either case, the Fiscal Sponsor is the umbrella recognized as the 501(c)(3) and the person or entity contracting with the Fiscal Sponsor is the Fiscal Sponsee. The initiative and all funds must be received by the Sponsor(and not Sponsee). The Sponsor will disburse funds only to advance charitable purposes. It is deemed a public charity and must file its IRS Form 990 each year.