Fiscal Sponsorship

Most open source projects, even the wildly successful ones, struggle to develop the operational framework necessary for long-term sustainability. NumFOCUS provides a critical service to our projects as an umbrella organization and fiscal sponsor. Our deep expertise in nonprofit administration enables project contributors to focus on what they care about most—development and maintenance of the project itself.

What is a Fiscally Sponsored Project?

Fiscally Sponsored Projects are open source projects that enter into a specific contractual and legal relationship with NumFOCUS. The agreement confers the project with all the benefits of NumFOCUS’s nonprofit status as a 501(c)(3) public charity in the United States, which enables collection of tax-deductible contributions and confers eligibility for grant funds restricted to qualified nonprofit organizations. NumFOCUS ensures that all funds directed to Fiscally Sponsored Projects will further our nonprofit mission and be used for tax-exempt purposes. In exchange, NumFOCUS takes a small percentage of any funds directed to the project to cover costs associated with handling all taxes, financials, and legal matters for the project.

Comprehensive Model

The Comprehensive Model of fiscal sponsorship means that the project becomes a program of NumFOCUS. NumFOCUS then maintains all legal and fiduciary responsibility for the project. Any work product of the Fiscally Sponsored Project is available to the public or to the charitable sector. NumFOCUS assures funders that the purposes and any restrictions of all grants and/or contributions will be met.

Comprehensive Template