Our fiscal sponsorship program serves individual artists, arts groups/collectives, and emerging arts organizations who are leading arts-focused public benefit projects. NYFA Fiscal Sponsorship is a financial and administrative tool that helps these groups fundraise. Through our program they can access some of the benefits typically reserved for 501c3 organizations, such as receiving grants restricted to 501c3s and offering donors a tax deduction, and receive feedback from NYFA Fiscal Sponsorship staff.
NYFA Fiscal Sponsorship is evaluating the best ways to serve our community. We are temporarily accepting projects on a limited basis until July 2025.
If you are interested in pursuing NYFA Fiscal Sponsorship, complete the Fiscal Sponsorship Inquiry Form to see if your project is eligible to apply.
A list of additional fiscal sponsors can be found on the Fiscal Sponsor Directory
Fiscal Sponsorship Inquiry FormThe program is open to all artists with an employer identification number (EIN) or social security number (SSN). Artists who live in the U.S. but work overseas are welcome to apply.
We accept two types of applicants:
Artist Projects are specific projects led by individual artists or unincorporated arts groups. We sponsor on a project-by-project basis, rather than sponsoring an entire artist or group’s practice. NYFA Fiscal Sponsorship can sign a contract with an individual, LLC or corporation. NYFA only accepts and oversees contributed income for Artist Projects.
Emerging Organizations are required to be incorporated as nonprofit organization at the state level. Through this branch of our program NYFA sponsors all of the programs and operations of an organization and so all of the income for an Emerging Organization must flow through NYFA.
Fiscal sponsorship overview
Fiscal sponsorship is a contractual relationship that allows a nonprofit organization to share its 501c3 tax-exempt status with a person or group whose activities serve the sponsoring organization’s mission.
This arrangement enables the sponsored project to receive some of the benefits of having it’s own 501c3 status, such as applying for grants and soliciting tax-deductible contributions.
There are several different models of fiscal sponsorship and NYFA Fiscal Sponsorship is a model C style program. To learn more about the field of fiscal sponsorship, check out Social Impact Commons’ Fiscal Sponsorship 101.
501c3 is the tax determination given to a non-profit charitable organization at the federal level. This IRS designation allows donors to receive the benefit of a tax deduction for supporting a public charity.
NYFA Fiscal Sponsorship is a separate program from NYFA Awards & Grants.
If you wish to apply for a grant through NYFA Awards & Grants, you can find programs currently accepting applications through this link.
No. NYFA Fiscal Sponsorship is not a corporate or event sponsor.
No. Projects are responsible for fundraising and the day-to-day operations of their project.
Fiscal sponsorship is a practice throughout the nonprofit sector and NYFA is one of many organizations who offer this service. Our fiscal sponsorship program serves the arts and cultural sector through a Model C style program. To learn more about the field of fiscal sponsorship, check out Social Impact Commons’ Fiscal Sponsorship 101.
NYFA Fiscal Sponsorship is evaluating the best ways to serve our community. We are temporarily accepting projects on a limited basis until July 2025.
You may submit an application online for NYFA’s program using this application form.
Emerging Organizations must be incorporated as a nonprofit organization on the state level. If your organization is not incorporated as a nonprofit at the state level, we invite you to apply to the Artist Project branch of our program.
Artist projects can be individual artists, unincorporated artist collectives, groups, or organizations. Artist projects are specific projects, rather than an artist’s entire practice. We can sign contracts with individuals, LLCs, or corporations.
We sponsor projects across the United States, as well as some international projects. A United States SSN or EIN is required for all projects. A project director does not need to be located in New York City or New York State to apply.
Artist Projects and Emerging Organizations each pay an annual renewal fee and submit an annual report to remain in the program. Artist Projects have a contract term, which may be extended as long as they are actively fundraising for and executing their projects. Emerging Organizations are sponsored on an ongoing basis.
Through fiscal sponsorship, individuals and groups receive some of the benefits of 501c3 tax exempt status. In order to receive this benefit, sponsored projects must add value to the public sphere and not only benefit someone’s private gain. Fiscally sponsored projects benefit the public by engaging in activities such as film screenings, exhibitions, performances, or talks which explore their project, offering programming or services to the public, etc.
Applying to NYFA fiscal sponsorship
All fiscally sponsored projects participate in an administrative cost allocation. This allocation is based on a percentage of funds raised:
Artist Projects pay a one-time contract fee of $100 to join and an annual renewal fee of $50 for the duration of the project. There is also a flat 3% fee on credit card processing.
Emerging Organizations pay a one-time contract fee of $100 to join, an annual renewal fee of $100 for the duration of the partnership, and a quarterly account maintenance fee of $45. There is also a flat 3% fee on credit card processing.
Artist Projects and Emerging Organizations both receive access to staff for assistance with project management, fundraising strategy development, and grant application feedback. We are here to support you and are happy to connect via phone, email, or Zoom conversations. Artist Projects also receive a profile page on the NYFA website with a link to a donation portal unique to your project.
Applicants are notified within three weeks of submitting an application.
Since every project is unique, we do not provide copies of past applications.
NYFA is an exclusive fiscal sponsor and we do not allow you to use multiple fiscal sponsors for the same project. We make rare exceptions on a case-by-case basis if NYFA Fiscal Sponsorship does not meet the geographic requirements for a specific grant.
Yes. To do so, you need to apply separately for each project because each project has its own contract with NYFA. It is not possible to transfer funds between different fiscally sponsored projects.
Yes, you can pay yourself as the project director and for being an artist on the project. We recommend up to 20% of your total project budget for this fee.
Each project is evaluated based on its feasibility, public benefit, and fundraising plan. Successful applications address each application question in detail.
Yes we can fiscally sponsor international projects, as long as the work also benefits U.S. taxpayers and the project director has a social security number or EIN. Please note that to send funds internationally, we use wire transfers and there is a $50 fee/wire.
No. Project directors retain creative control and ownership of their project/organization.
No. Fiscal Sponsorship cannot be used towards undergraduate, graduate, PhD studies, theses, or other degree-seeking student work.
Fundraising and support from NYFA
No. NYFA is only able to issue acknowledgement letters for tax purposes for in-kind donations of tangible goods.
No. NYFA Fiscal Sponsorship does not raise funds or solicit donors on behalf of sponsored projects.
No. NYFA does not file taxes on behalf of any sponsored project. Projects that raise funds through NYFA Fiscal Sponsorship are legally responsible for reporting money they receive from their project as income to the IRS.
No, projects are responsible for filing their own taxes and providing 1099s to it’s own vendors.
Donations via check, direct deposit/wire transfer, and stock are processed weekly on Fridays and you will receive an email when the deposit is complete. Donations via credit card are processed every 7-10 business days and you will receive an automatic email when a donation is made.
Payments are disbursed on a weekly basis.
Our standard fiscal sponsorship agreement does not allow for private investment. In limited circumstances NYFA has an addendum to our contract. Please contact us if you are interested in accepting private investment or equity for a sponsored project.
A private or equity investor provides financial support, in order to receive a financial return on their investment or obtain ownership or equity in the project. An investment is different from a donation because no goods or services are received for a donation.
Our crowdfunding partner is Seed&Spark. When donors give through your Seed&Spark campaign, they can receive the benefit of a tax deduction.
NYFA cannot process donations from any other crowdfunding platforms including Kickstarter, Indiegogo, GoFundMe, or a subscription platform like Patreon, your donors will not receive the benefit of a tax deduction. You are free to use these platforms on your own, but you can not use them through NYFA or offer donors a tax deduction for funds raised through those platforms.
Yes. These sources of earned income (for example, the sale of art or prints, ticket sales, workshop fees, etc.) should be included in your income budget. More on income budgets in this post.
No, you are responsible for getting your own insurance.
Any questions?