Fiscal sponsorship seems to be more prevalent in the charities space now than ever before, but what exactly is it? “Fiscal sponsorship” isn’t currently defined in the Internal Revenue Code or regulations and is actually a lawyer-created term used to describe a number of different charitable tools that nonprofits have long used. In this conversation, we’ll talk through the basics of the two most common forms of fiscal sponsorship: comprehensive (or Model A) and preapproved grant relationship (or Model C). We’ll cover how these models work when they are exercised properly, highlighting some of the complications and confusions.
Moderator
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Kate Donoven, Director, Consumer Protection, NAAG
Speaker
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Erin Bradick, Principal, NEO Law Group
Registration Deadline: December 1, 2026, 1:00 p.m. ET
This free virtual training is a closed session for attorneys general and attorney general staff only.
Continuing Legal Education (CLE)
NAAG will apply for CLE for attendees eligible under CLE accrediting body guidelines.
Accessibility Planning
If you identify as a person with a disability and would like to request reasonable accommodations for this event, please complete the Accessibility Request Form.