Discover Our Fiscal Sponsorships

A fiscal sponsorship arrangement allows a tax-exempt public charity to receive tax deductible contributions on behalf of one or more other organizations that have not yet received IRS recognition of their 501(c)(3) status.

What Is a Fiscal Sponsorship?

Donors may only take a tax deduction for contributions to charitable organizations that are exempt under Section 501(c)(3) of the Internal Revenue Code. Even if an organization was founded for exempt purposes, donors cannot be sure their contributions will be tax deductible until the IRS issues a determination letter recognizing the organization’s exempt status. That’s where fiscal sponsors come in.

Donors may make tax deductible contributions to the fiscal sponsor and designate the funds for use in supporting the sponsored organization’s activities. The sponsor must provide fiduciary oversight and monitor the sponsored organization’s activities to ensure that donated funds are spent only for tax exempt purposes. Once the sponsored organization receives its IRS determination letter and can receive tax deductible contributions directly, the fiscal sponsorship ends.

Over the years, DonorsTrust and Donors Capital Fund have been fiscal sponsors for more than two dozen different start-up organizations, most of which have gone on to receive 501(c)(3) status. You can see the list of our current fiscal sponsorships below.

DCF’s Current Fiscal

The Tyndale Christian School is an independent, Christ-centered K-12 school in the Falls Church and Arlington area of Northern Virginia. It is distinctively Christian, academically excellent, employing both Charlotte Mason and classical methodologies, and focused on whole-person formation.

The Prosperity Institute seeks to educate African American college students about the virtues of markets and capitalism, and encourage them to participate enthusiastically in our country’s free enterprise system.