We do not fund unincorporated or for-profit entities or individuals that engage non-profit, tax-exempt 501(c)(3) U.S. organizations; units of state or local government; or federally recognized tribal communities or tribes to apply for grants on their behalf. An ineligible organization (i.e., one without its own non-profit status) may not use a fiscal sponsor/agent for the purpose of submitting an application.

What is a fiscal sponsor/agent?

A fiscal sponsor/agent is an entity that oversees the fiscal activities of another organization, company, or group of independent artists or projects. These activities may include bookkeeping, filing of W2s or 1099s, daily banking, or grant preparation.
The key to avoiding the appearance of fiscal sponsorship is the involvement of your organization. This might include:

• Producing or co-producing.
• Partnering on creative direction or development.
• Organizing workshops, public showings, or distribution of work.
• Providing social networking strategies or web implementation.

You can provide evidence of your organization's involvement in your application, on your website, through announcements and evaluations of public events, and with archival documentation.

We may review your website and other materials in addition to your application to determine the appropriate nature of the project.

If your organization does not have its own non-profit status, you may still participate in a project submitted by another organization that meets our eligibility criteria, but you may not apply on your own.

While an organization that serves as a fiscal sponsor/agent may not apply for projects on behalf of the entities or individuals that it may sponsor as part of its mission and programs, it may apply for its own programs and productions. In this case, the organization must clearly demonstrate that it is applying only for its own programmatic activities.