摘要：We explore the extent to which nonprofits engaging as fiscal sponsors publicly disclose their fiscal sponsor activities. Fiscal sponsors can play an important role in the nonprofit sector by providing capacity support that is often lacking. However, the option to employ a fiscal sponsor is often not well known to smaller entities that would be in the best position to take advantage of the administrative efficiency provided by fiscal sponsors. In reviewing the publicly disclosed information of 74 fiscal sponsors we find that the majority of fiscal sponsors do not disclosure their fiscal sponsorship activity on the Form 990 nor on their website. In order to enhance the sector’s understanding of the important role fiscal sponsors play, and ensure fiscal sponsors are held accountable for their fiscal sponsorship activity, we recommend enhanced disclosures of fiscal sponsorship.
