Fiscal sponsorship is a formal arrangement in which a 501(c)(3) public charity sponsors a project that may lack exempt status. This alternative to starting your own nonprofit allows you to seek grants and solicit tax-deductible donations under your sponsor’s exempt status.
The Foundation Center recently ran a webinar on this topic
Here is a list of their resources about fiscal sponsorship:
http://foundationcenter.org/getstarted/faqs/html/fiscal_agent.html
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