In the United States, a project without its own 501(c)(3) status can receive tax-deductible contributions if an established public charity agrees to act as its fiscal sponsor. The sponsor collects donations in its own name, issues donor acknowledgments, and reports the related income and expenses on its Form 990. The
National Council of Nonprofits describes a fiscal sponsor as providing fiduciary oversight, financial management, and other administrative services that support charitable projects.