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Fiscal Sponsorship

Current Projects

Berkshire Busk! strives to improve economic development and community engagement in downtown Great Barrington, MA, by harnessing artistic talent from the community and beyond to create a new and vibrant downtown cultural experience, beginning with a festival in the summer of 2021.



Latinas413 ignites the collective power of Latinas to expand their social & economic capital, serving as a bridge to resources available in our county, thereby increasing the representation of the voices, talents & interests of Latinas.



The W.E.B. Du Bois Sculpture Project is raising funds to commission a statue of W.E.B. Du Bois, Great Barrington’s native son, for the front of the Mason Library. By redesigning the library plaza as a meeting space, with a curving marble bench, we envision children seated by the Du Bois statue, reading their books, and learning about the distinguished scholar seated next to them.



The Berkshire Pond Hockey Classic is actively being formed as an annual event to support a celebration of community, health of mind, body, and spirit, and of course the joy of playing hockey in its purest form — on a natural, frozen lake surrounded by the sounds of nature.

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The Adams Theater’s mission is to create a long-lasting multi media arts institution that fosters community engagement through a diverse range of programming. Collaborating frequently with independent artists and other cultural organizations in the Berkshires, the Adams Theater celebrates creative partnerships and promotes cultural dialogues.



Benefits of Fiscal Sponsorship

There are many benefits to fiscal sponsorship including receiving tax deductible donations and the ability to apply for and receive grant funding.  The NPC issues donor thank you receipts and monthly financial reports, provides advice and guidance when needed, and includes the grantee’s project on the NPC web site with a direct link to grantee web site. If the Project does not have a website and wants NPC to host and update a webpage for the Project on NPC’s website, there is a $40 annual fee.

Overview

NPC’s Fiscal Sponsorship Program is commonly known as Model C, a pre-approved grant relationship.  In this model, the Project is not a program or initiative of the NPC, the Fiscal Sponsor. The Project has its own legal, tax and accounting identity, subject to various state and federal laws. NPC requires its fiscal sponsorship Projects to take the lead in raising all funds subject to NPC guidance, and reserves the right to review and approve all solicitation material to ensure that the project furthers only charitable goals and does not confuse or violate federal or state legal requirements. By law, all individual, foundation and other donations intended for the sponsored project must go directly to and belong to NPC, whose board of directors has the sole discretion whether and when to distribute those funds to the project.

 

Fees

The fee for fiscal sponsorship administration is 7% of all contributed revenue received on behalf of the project.  Additionally, the NPC requires a non-refundable, one-time application fee of $150 and grantees must become NPC members ($150 annual fee for organizations with revenue under $200K).

 

Eligibility & Considerations

To be eligible for consideration, the Project must involve charitable activities as defined by the IRS.  The NPC does not accept individuals.  Groups must demonstrate that organizational decisions are made collaboratively by three or more people.  Project activity must occur in Berkshire County.  The NPC prefers to sponsor MA-based organizations but will consider those registered in another state.  The Project’s primary focus may not be lobbying.

 

The Project retains its own legal, accounting and tax status as a separate entity. This could be as minimal as having a bank account opened in the project’s name with its own EIN (Employer Identification Number) from the IRS using form SS-4 (unincorporated association), to being a registered organization in the state in which the organization is located. Remember that although NPC is tax-exempt under section 501(c)(3), fiscal sponsorship under NPC does not make the Project itself tax-exempt. NPC recommends that groups consult with a Certified Public Accountant or other legal/tax professional to determine any filing requirements.  The project sets up its own accounting system and bank account and pays its own bills.

 

How to apply

The NPC accepts applications to the Fiscal Sponsorship Program on a rolling basis. The process between submitting an application and final approval may take approximately four weeks depending upon completeness of the application, additional questions raised by the application and timing of NPC Board of Directors meetings to approve applications.

  1. Access the application here.
  2. Send $150 non-refundable application fee to:  NPC, P.O. Box 388, Great Barrington, MA 01230.

 

Read the full NPC Fiscal Sponsorship Policy here.