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Fiscal Sponsorship Transparency

The lack of transparency in fiscal sponsorship due to the way Form 990s are structured and reported, making it difficult to track project-level funding and activities.

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Jan 28, 2026

How do IRS Form 990 filings disclose fiscal sponsorships and what specific line items reveal sponsored projects?

s rarely name or itemize fiscally sponsored projects; the fiscal sponsor reports the money and activity on its own return, and required disclosures are indirect—appearing as revenue and expense line i...