Is Fiscal Sponsorship a Service Provided for a Fee? Why it isn’t and why it matters.

By Erin Bradrick and Josh Sattely Fiscal sponsorship is a growing part of the nonprofit sector and, when done properly, is an important and impactful tool for furthering public benefitting work and activities. However, because fiscal sponsorship is not a relationship that is explicitly defined anywhere in the law...

Highlights from the ABA Exempt Organizations Subcommittee Meetings 2/10/23

Here are some of the highlights from 2 of the subcommittee meetings at the ABA Exempt Organizations Committee meeting held in San Diego on February 10, 2023 as part of the ABA 2023 Midyear Tax Meeting. Private Foundations & Unrelated Business Income Taxes & International Philanthropy Political and Lobbying;...