Читать книгу Nonprofit Kit For Dummies - Stan Hutton, Beverly A. Browning - Страница 52

If you’re simply interested in providing a service, maybe you don’t want to waste your time with the bureaucratic and legal matters that can complicate a new nonprofit start-up. Or maybe you have a project that will end after a year or two, or you simply want to test the viability of an idea. Why bother to establish a new organization if it will close when you finish your project?

You may not need to start a nonprofit to carry out the program you’re thinking of starting. Instead, fiscal sponsorship may be the best route for you to take. In this approach, your new project becomes a sponsored program of an existing 501(c)(3) nonprofit organization. Contributions earmarked for your project are tax-deductible because they’re made to the sponsoring agency.

A fiscal sponsor is sometimes called a fiscal agent, but this term doesn’t accurately describe the relationship between a fiscal sponsor and the sponsored project. The term agent implies that the sponsoring organization is acting on behalf of the project, when instead the project is acting on behalf of the organization. After all, the project is technically a program of the sponsoring nonprofit.