THE BUSINESS OF ART :: LEGAL & TAX ISSUES :: FISCAL SPONSORSHIP

Fiscal sponsorship is an affiliation between a 501c3 tax exempt organization and a non tax exempt project that allows an individual artist or non-exempt organization to pursue grants from government agencies, private foundations, corporations, and individuals. Fiscal sponsors may also provide services such as accounting and administrative support, and usually charge an administrative fee for services. Artists and non-exempt organizations must apply for fiscal sponsorship.

  Fiscal Sponsorship Frequently Asked Questions
New York Foundation for the Arts addresses fiscal sponsorship. Some answers are specific to the New York Foundation for the Arts but much general information can be gleaned from the material.

  Frequently Asked Questions about Fiscal Agents
Advice about when a fiscal agent is needed and how to find one when you are seeking funding from a private foundation. From Foundation Center.

  Fiscal sponsorship
( This is a site with advertising pop-up windows )This article explains why obtaining fiscal sponsorship is sometimes a better alternative than starting up a non-profit arts organization. From about.com.

Seattle non-profit organizations offering fiscal sponsorship for artists of all disciplines

Allied Arts Foundation -   Sponsorship Information

  Jack Straw Productions

Seattle non-profit organizations offering fiscal sponsorship for artists in film, video and media

911 Media Arts Center -   Sponsorship information

Wiggly World Studios -   Sponsorship Information

Books about fiscal sponsorship

Fiscal Sponsorship: 6 Ways to Do It Right
By Gregory L. Colvin
Colvin describes the six forms of fiscal sponsorship recognized by the IRS. Available from Study Center Press