Fiscal Sponsorship Policies and Procedures

A God Send requirements for fiscally sponsored projects

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  About Fiscal Sponsorship

  • A.What It Is

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      Fiscal sponsorship is a fundraising tool that extends some of the benefits of a 501(c)(3) organization’s nonprofit status to an individual, group of individuals, or an organization. Our fiscal sponsorship program provides opportunities for independent artists and small arts groups to apply for grants, solicit tax-­deductible contributions from individuals and organizations, and enjoy certain benefits normally afforded to nonprofit organizations with their own 501(c)(3) status.

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      A God Send has designed our program so that you retain full ownership and control over the work you create while you’re sponsored. If approved, you will receive a fiscal contract with full details.

  • B.Our Model

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      A God Send fiscally sponsors non-profit projects that are noncommercial in nature and offer benefit to the public. Our fiscal sponsorship program is structured as a grantor-grantee relationship. This means that an individual, business, government agency, or foundation contributes money for a sponsored project or organization to A God Send as the fiscal sponsor (the grantor). A God Send then grants the funds to the sponsored entity (as the grantee) for project-related expenses.

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      Since most private foundations are unable to make grants directly to individuals or entities who do not have their own 501(c)(3) status, fiscal sponsorship as a tool enables A God Send to receive grants for the purposes of our fiscally sponsored projects. By nature of our fiscal sponsorship program, A God Send the ability to give grants directly to organizations, allowing us to then grant funds received to our fiscally sponsored projects.

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      A God Send’s model is also known as a Pre-Approved Grant Relationship model (which is referred to as “Model C” in Gregory Colvin’s Fiscal Sponsorship: 6 Ways to Do It Right).

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      A God Send has designed our program so that you retain full ownership and control over the work you create while you’re sponsored.

  • C.What It Is

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      Fiscal sponsorship is a fundraising tool that extends some of the benefits of a 501(c)(3) organization’s nonprofit status to an individual, group of individuals, or an organization. Our fiscal sponsorship program provides opportunities for independent artists and small arts groups to apply for grants, solicit tax-­deductible contributions from individuals and organizations, and enjoy certain benefits normally afforded to nonprofit organizations with their own 501(c)(3) status.

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      A God Send has designed our program so that you retain full ownership and control over the work you create while you’re sponsored. If approved, you will receive a fiscal contract with full details.

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  Donations And Funds

  • A.Required Standard Verbiage

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      A God Send requires the appropriate standard verbiage on all donation solicitations, including ask letters, applications, and donation websites.This can be included at the bottom as a disclaimer but must be used verbatim in your donation requests.

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      We strive to make explaining the fiscal sponsorship relationship as easy as possible by providing standard verbiage to use in your individual solicitations, promotional materials, and grant proposals. We provide different versions (below) for use when soliciting fully deductible and partially deductible gifts. Please include the appropriate verbiage verbatim in your appeal letters, grant proposals, and on any websites that solicit donations or mention A God Send.

      • Standard Verbiage for Fully Deductible Gifts

        Use this verbiage if the donor is to receive NO goods or services in exchange for their contribution.

        • [PROJECT NAME] is a sponsored project of A God Send, a non-profit organization. Contributions for the charitable purposes of [PROJECT NAME] must be made payable to “A God Send” only and are tax-deductible to the extent permitted by law.

      • Standard Verbiage for Partially Deductible Gifts

        Use this verbiage if the donor is to receive goods or services in exchange for their contribution.

        • [PROJECT NAME] is a sponsored project of A God Send, a non-profit organization. Contributions for the charitable purposes of [PROJECT NAME] must be made payable to “A God Send” only. The value of [GOODS OR SERVICES RECEIVED BY DONOR] is $[XX]. Any contribution above that amount is tax-deductible to the extent permitted by law.

      • Standard Verbiage for Foundations, Corporations and Government Agencies

        Use this verbiage for all grant proposals, letters of inquiry, and online sponsorship applications.

        • [PROJECT NAME] is a sponsored project of A God Send, a non-profit organization. A God Send will receive grants for the charitable purposes of [PROJECT NAME], provide oversight to ensure that grant funds are used in accordance with grant agreements, and provide reports as required by the grantor. Contributions for the charitable purposes of [PROJECT NAME] must be made payable to A God Send and are tax-deductible to the extent permitted by law.

  • B.Guidelines Related To Tax-Deductibility

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      In order to be eligible to receive a tax receipt, contributions for the charitable purposes of sponsored projects of A God Send must be made payable to “A God Send” only and are tax-deductible to the extent permitted by law.

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      There are a few things to keep in mind related to tax-deductibility when engaging with donors:

      • Why shouldn’t I tell donors that donations made to A God Send are 100% tax-deductible?

        • A God Send can’t guarantee the tax-deductibility of any donation. While we can issue a tax receipt for fully-deductible donations and partially-deductible donations, it’s up to each individual donor to determine (according to their unique tax situation) whether or not they can claim a deduction on their tax return. We will issue tax receipts for all tax-deductible donations.

      • Can I donate to A God Send to support my own project?

        • The IRS has ruled that charitable contributions are only tax-deductible when they are motivated by donative intent. If you are unsure whether your donation meets these criteria, you should consult a professional tax advisor. There is no law against donating to your own project, though we do suggest that you speak to your accountant about the potential tax implications before doing so. If you donate funds to A God Send for your project, and we release those funds to your project, the IRS may not consider the donation tax-deductible since you are spending the donated funds on your own work.

      • Do you give donors refunds if my project is not completed?

        • Our program is structured to ensure that donations made for the purposes of a project are used towards those activities. If a project cannot fulfill its plans, we generally suggest that the project use any funds raised to cover remaining project expenses (even if it didn’t yield a finished product, there are usually expenses incurred along the way that you can use your funds to pay). We cannot simply issue a fund release to you without a project-related expense.

      • Do you ever refund donations?

        • As a general principle, donations are presumed by law to be irrevocable gifts unless otherwise specified in a grant agreement or other contract. This is an important legal concept that, among other things, permits gifts to be tax-deductible. For that reason, we do not refund donations. That said, when a donation was clearly made by mistake (for example, if a donor accidentally made duplicate online gifts or typed in the wrong amount when donating online), we will happily refund the erroneous charge.

  • C.Soliciting Donations Prior To Sponsorship Approval

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      A God Send members are not permitted to begin soliciting or accepting donations through our fiscal sponsorship program until they receive approval of their application for sponsorship from our Board of Directors. We will not be able to issue tax receipts for any donations a project solicits or receives prior to approval by our Board.

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      For any donations solicited or received prior to the Board’s approval, the project should accept these contributions directly, and A God Send will not be able to issue tax receipts to these donors. Fiscal sponsorship applicants are not permitted to use A God Send’s name when soliciting contributions prior to approval by our Board.

  • D.Processing Check Donations, Credit Card Donations, And Donations Of Property

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      Check Donations

      • BEFORE SENDING ANY DONATIONS TO US, you must report them using our online Donation Report Form (Found in Appendix D, Item 1). It is your responsibility to enter all the required information into this form before sending any checks to the A God Send office. Individual donors should send their checks to YOU, not to us, so you are able to keep track of incoming donations and report them before they are received by A God Send. If an unreported check arrives to A God Send’s offices, and we can tell which project it is intended to support, we will mail the check to the fiscally sponsored project. Otherwise, the check will be returned to the sender.

      • Even though the donors are sending the checks to you, it is extremely important that all checks are made out to “A God Send.” We cannot process checks that are made out to your project or company name, or your project name/A God Send. If a check is not made out to A God Send, we will return the check to you by mail, so that you may obtain a replacement check or amended check from the donor.

      • After you have reported any check donations you’ve received online, you should bundle the checks, include any Major Gift Letters (Found in Appendix D, Item 2). (required for donations of $2,500 or over) and send them to the A God Send office for processing. Once we receive the checks, we will review the information you entered in the donation report form and if everything looks good, we will process the gift. If there are errors or problems, we will return the checks to you with a note explaining the error and how to correct it.

      • A God Send assesses its fiscal sponsorship administrative fee when donations are received in our office and processed. This fee ranges from 9-15% of the donation amount. However, wherever the fee starts it is reduced over time for check donations based on your fundraising history.

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      Online Donations

      • A God Send accepts donations by credit card through our website made for the purposes of any of our fiscally sponsored projects. Also remember that A God Send assesses its agreed upon administrative fee when a credit card donation is processed. A God Send will reduce the cost of any additional fees to cover the credit card processing expense by one-half.

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      Donations of Property

      • We need a Non-Cash Donation Letter (Found in Appendix D, Item 3). completed by the donor. Without it, we can’t offer a receipt and the gift may not be tax-deductible. The donor should complete and sign the letter and send it to the fiscally sponsored project by email, fax, or mail. The donation should then be reported to A God Send using the Report Donation of Property Form. You will be able to upload the noncash donation letter and photograph of the donated property directly using the report form when you submit it. Submitting the report will alert our staff that the donation is ready to be processed, and we’ll be in touch if we have any questions.

        • If the donor estimates the value of the donation to be 250.00 or more, click the link to Report Donation of Property (Found in Appendix D, Item 4). Make sure to fill in the description of the donated items with the description the donor provided on the noncash donation letter.

        • If the donor intends to claim more than 500.00 for a tax deduction on the donation, there is one additional step. You still have to provide the information above, but you must also submit a completed IRS form 8283. You can find it here: https://www.irs.gov/pub/irs-pdf/f8283.pdf. There will be a place to upload the completed form when submitting the report.

      • If we’re able to accept the donation, we will ask you to confirm that you’ve received it. Please do keep in mind that we are unable to accept certain noncash donations. So, if you receive donated food items or catering, be sure to snap a picture before consuming!

      • The administrative fee assessed on noncash donations is based on the total value of the items indicated by your donor on the noncash donation letter and will be charged at the time the donation is processed by A God Send. You must have a sufficient balance in your sponsored fund to cover the fee or you will have to provide a credit card to pay the fees. If you do not have or do not choose to use a credit card, A God Send will not process the donation. We recommend that you inspect all noncash donations before the donation is processed and a receipt issued, to ensure that the donor’s estimated value is appropriate. (FYI: If the donor does not require a receipt and isn’t looking for a tax deduction, then it is unnecessary to process the gift through your sponsored fund.)

  • E.Credit / Debit Card Donations

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      When Receiving Donations Online

      • Online giving is the easiest and fastest way for you to raise money, so we recommend you take advantage of it whenever possible.

      • Donors are able to make credit or debit card donations if you have put the necessary vehicle in place to handle these types of payments. Please make sure whatever process you use is tied to a bank account in the project name and not your personal account.

      • Things to Keep in Mind:

        • Donor Credit Card Information

          You should probably NOT collect credit card information from donors and submit online donations on their behalf. Collecting and storing credit card information in this manner is not secure and poses a liability for A God Send. Donors must either make the gift themselves or they can call our office to complete the contribution over the phone. Please don’t call us on their behalf. See Prohibited Activities (Item XII of this document) for more details.

        • Donors Disputing a Charge

          Occasionally, a donor disputes a credit card charge from A God Send due to not recognizing it. If the sponsored project has funds available to cover the disputed donation, we will refund the original transaction and alert the project of the refund. If the project does not have enough funds to cover the disputed donation, we will contact the donor directly and ask him/her to withdraw the dispute. If we do not hear back from the donor or the donor does not withdraw the dispute, you will be responsible for refunding the original transaction.

          • If a donation is disputed by a donor and the funds have already been released to the project, A God Send reserves the right to request that the project return the funds to A God Send.

          • To prevent disputes, please make sure to email donors after they give to thank them and remind them that a charge from A God Send is going to show up on their credit card.

  • F.Additional Fees

    A God Send may pass along fees for credit card transactions that are disputed by the donor. Please make sure to alert donors that their credit card statement will list A God Send for any donation transactions. If a donor disputes a credit card charge, we must pass along the fee associated with the dispute to you. You will be charged $25 for the initial dispute and an additional $25 if A God Send fails to resolve the dispute and the charge is reversed. If you do not have sufficient funds to cover this fee in your sponsored fund, you will be asked to pay the fee via credit card.

  • G.Donor Tax Receipts

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      A God Send will generate a tax receipt for every eligible contribution that we process. The organization’s administrative contact should plan to send a thank you letter for every contribution the organization receives, regardless of the amount or deductibility to the donor. We have different procedures regarding how receipts are sent to donors, depending on the amount.

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      Donations Under $1,000

      • For donations under $1,000 made by check, A God Send will email the receipt to the organization’s administrative contact and that contact must send this receipt to the donor within two (2) weeks of receiving it, with a personalized thank you letter. It is very important that the organization’s administrative contact enclose the tax receipt so that the donor has legal documentation of the contribution. The organization’s administrative contact may keep a copy for administrative and financial records, but the donor should get a copy within two weeks of receipt.

      • For donations under $1,000 made by credit card, A God Send will email the receipt to the donor and to the organization’s administrative contact to alert them of the donation. The organization’s administrative contact does not need to send a receipt to a donor who contributed by credit card, but we strongly suggest a personal thanks be sent to express appreciation and confirm that the donor received the receipt.

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      Donations of $1,000 and Over

      • For donations of $1,000 or more, A God Send will send a receipt directly to the donor with a thank you letter from A God Send. We will notify the organization’s administrative contact by email if the donation was received and processed from an online gift. The organization’s administrative contact should plan to send a personal thank you letter as well.

      • The organization’s administrative contact can request a tax receipts for donors by email, fax or regular mail. If this in a duplicate receipt, there will be a 5.00 charge assessed to the fund.

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      Donations of $1,000 and Over

      • For donations of property, A God Send will email the receipt to the organization’s administrative contact once the signed noncash donation letter is received along with all necessary documentation. The organization’s administrative contact must send this receipt to the donor within two (2) weeks of receiving it, with a personalized thank you letter.

      • Tax receipts issued for donations of property will list the description of the donated item(s). The estimated value will not be listed on the tax receipt. It is the donor’s responsibility to determine the value of donated property for their tax purposes.

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  Receiving Funds

  • A.Fund Release Regulations

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      The A God Send’s fiscal sponsorship program is a grantor-grantee relationship and all funds released through our program are considered grants in the eyes of the IRS. The IRS has determined that all grant funds are considered taxable income under the tax law.

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      Funds released for the purposes of your sponsored project must be used for approved project-related activities only. Money that is disbursed to you for project-related expenses must remain under your direct control. You are certainly allowed to pay people for services they provide, but you are not allowed to give them a chunk of cash to use at their discretion without directly supervising the funds and restricting how they can be used. If you are planning on giving grants, scholarships or cash awards, please speak to our staff.

  • B.Fund Release Spend Time

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      Funds must be fully expended within 90 days of the fund release approval. Projects may only reimburse themselves for expenses incurred while their fiscal sponsorship is active.

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      If you have any questions, please contact us.

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  Accessing Sponsored Funds

  • A.We Are Able To Transfer Funds To Your Bank Account Via Electronic Fund Transfer (EFT).

  • B.Complete The Direct Deposit Form (Found In Appendix D, Item 5) To Set Up The Electronic Fund Transfer.

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      Before we can release funds to your bank account electronically, you’ll need to complete the Direct Deposit Form and provide us a copy of a voided check. Your bank account must be in the United States in order to receive electronic fund transfers from A God Send.

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      Please also note that we cannot accept temmporary or starter checks as documentation of your bank account. The check must include your account and routing numbers as well as confirmation of the account holder name and address.

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      If you do not have a check to void or you only have starter checks available, we’ll require information issued on bank letterhead. The information required is:

      • Bank contact information

        • Representative’s name

        • Bank routing number

      • A copy of a checking account statement which includes:

        • The account holder’s name

        • The account holder’s address

        • The account number

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      After you’ve sent your EFT information to A God Send and received confirmation from us by email that it’s been set up, you can request funds from the Fund Release Request Form (Found in Appendix D, Item 6).

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      Funds may be requested seven (10) days after donated funds are received and processed by A God Send. Contributions and grant money donated for your sponsored project are held in a restricted fund until they are needed and requested for project-related expenses.

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      All funds for the purposes of your project are held by A God Send so that we may maintain discretion and control over how funds are used. Until funds are released, funds are held by A God Send so that we can ensure that all funds are used for charitable purposes in accordance with our 501(c)(3) nonprofit status. All funds released must be spent on project-related expenses within 90 days of release.

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      An electronic fund transfer will take a minimum of three (3) business days to show up in your bank account once the request for funds is approved by A God Send.

  • C.Documentation Of Expenses

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      In order to allow sponsored projects to access the benefits of A God Send’s 501(c)(3) status, we must provide oversight over the funds processed through our program. We ask for fund release documentation and require it in some cases to maintain discretion and control of funds donated for charitable purposes. The oversight is necessary to confirm that the funds are being used for appropriate expenses related to the charitable activities that were approved by the fiscal sponsor’s Board. A charity cannot spend funds for purposes unrelated to their mission, so a fiscal sponsor needs to make sure the funds released to its fiscally sponsored projects are being used for charitable expenses.

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      For all fund release requests, you will be asked to provide documentation of your expenses. Documentation can be submitted by uploading the document(s) to the fund release request form, delivering in person, or submitting via email or fax. Because documentation is required, the fund release will not be approved until the documentation is received.

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      A God Send reserves the right to request additional documentation if what is provided is insufficient. We try to have documentation on file for every project that releases funds through our program, so please be prepared to submit documentation at any time, especially if you are requesting larger amounts even if they are less than $5,000.

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      For more information about acceptable documentation of expenses, please see Article III and the Fund Release Q&A (Found in Appendix A).

  • D.Legal Precautions

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      Lobbying

      • Lobbying refers to any project seeking to influence a politician or public official on an issue or is working to elect an official into office.

      • Within A God Send’s Fiscal Sponsorship Agreement alone, these operations are not allowed.

      • Please note, if a project is socially conscious and partakes in social justice work, the project’s activities may not be considered lobbying, please check with us to make sure fiscal@agodsend.org.

  • E.Investors

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      Private Investors

      • A private investor is an individual who provides financial support in a project with the expectation of a return on their investment and/or obtains ownership of the work or equity in the project. Financing a project through private investments or equity agreements can be quite tricky to do legally. A God Send’s Fiscal Sponsorship Agreement does not permit the use of investors.

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  Legal Entities And Tax Documents

  • A.About Legal Entities

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      A God Send is not providing official tax advice. These are guidelines and best practices based on our policies and operations. Please consult with your accountant, professional, and/or attorney to determine the best means of filing your taxes and reporting your income.

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      Operating a Business

      • Income disbursed from your sponsored fund is generally considered taxable income and must be reported to the IRS accordingly. The legal entity listed on your fiscal sponsorship application is the entity responsible for reporting the income, even if we made an electronic fund transfer to a bank account owned by another entity.

      • If your project receives a noncash gift, the value of the noncash gift will be considered a grant from A God Send and is therefore also taxable income. Keep in mind that A God Send does not issue 1099s. It is the fiscally-sponsored project’s responsibility to issue any required tax documents to contractors or vendors.

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      Corporations

      Because you are a non-profit corporation, you are responsible for filing the appropriate corporate tax return and reporting appropriate income. If you are unsure about how you should file, you should find an accountant to advise you on your tax responsibilities.

  • B.Legal Entity Requirements And Tax Filing

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      Taxable Income

      • A God Send’s fiscal sponsorship program is structured as a Pre-Approved Grant Relationship, also known as a grantor-grantee relationship. In this relationship, A God Send is the grantor and the legal entity associated with the fiscally sponsored project is the grantee. This means all funds released from your fund balance with A God Send for the purposes of your project are considered grant income.

      • All grant income, including grant income released through fiscal sponsorship, is considered taxable according to the IRS. A God Send collects legal entity information in its fiscal sponsorship application. This legal entity is the individual or business entity responsible for reporting the income we disburse on their tax return to the IRS.

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      Tax Filing

      • Though the money you receive is grant income, it does not mean that you will owe money to the IRS. As long as you are keeping good records and documentation, you should be able to offset the income with your project’s business expenses throughout the year.

      • The IRS does not require 1099s from corporations, therefore A God Send does not issue them. Corporations are still required to report all income to the IRS. In this case, you may use your fund release history information with A God Send to keep track of income for tax purposes.

      • A God Send staff are not licensed tax professionals and cannot give tax filing advice. You should contact a licensed accountant or tax lawyer to ensure you’re completing the correct tax paperwork for your specific business type.

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  Changing A Legal Entity

  • A.The Legal Entity On Record For Your Fiscally Sponsored Project Can Be Changed At Any Time As Long As You Remain A Non-Profit Organization.

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      We require the new legal entity’s information to be sent to us at fiscal@agodsend.org. We will then issue an amendment to our grant agreement. This form must be signed by an authorized representative for the old and new entities. A God Send will sign the form and edit the legal entity on file accordingly.

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      Please note that all funds released throughout a calendar year will be reported for the legal entity we have on file on December 31 of the tax year. We are not able to issue multiple finance documents, even if a legal entity changes part-way through the year. Please plan accordingly.

  • B.We Require The Below Information In Order To Update The Legal Entity:

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      Legal name of the new entity

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      New tax ID (EIN)

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      Name of the legal signatory for the new entity

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      Entity type (Corporation, LLC, Sole Proprietor w/ EIN)

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  Individual Donation Requirements

  • A.Review And Approval Of Donation Solicitation Letters And Materials

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      Statistically, individual donors are the largest source of contributed revenue to nonprofit organizations.

      • Asking people for money may seem like an awkward thing to do, but it is standard operating procedure among charities.

      • The best way to start raising money is to craft an appeal or Ask Letter and send it to everyone you know. You can use that template or find one of your own; however, before you send anything out asking for money or mentioning A God Send, our staff must approve the verbiage you plan to use to ensure that you are accurately representing the relationship between your project and A God Send. We also have a Template Letter (Found in Appendix D, Item 7) with the correct verbiage for A God Send and a Cover Letter (Found in Appendix D, Item 8) as well. These documents will still have to be submitted for approval.

      • If you receive donations in response to an unapproved solicitation, we may not be able to accept them, and you may have to return them to your donors.

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      Verbiage Approvals

      • Please email your individual solicitations to fiscal@agodsend.org for approval.

      • The most important thing we need to see when reviewing the verbiage, is that you are using the correct version of the standard verbiage included somewhere in your material.

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      Website Approvals

      • To solicit donations on your website, please use the standard verbiage.

      • Online solicitation verbiages must also be approved by our staff (e.g. a donation page on your website, social media posts). Please send a link to your donation page to fiscal@agodsend.org to get the online donation verbiage approved by our staff.

      • Verbiage and website approvals must be sent to our staff for review at least five (5) business days before you plan to send them out. If there is anything problematic, we will contact you with the revisions that need to be made and ask you to resend for final approval.

      • Please do not use the following words in solicitation materials or on your website:

        • Conduit

        • Umbrella

        • Pass-through

        • Fiscal agent

        • Earmark

        • Fiscal agency

        • Intermediary

        • Partner

        • Laundering

        These words have specific legal meanings and do not accurately describe our fiscal sponsorship program.

  • B.Check Donation Requirements

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      Individual donors should make their checks payable to “A God Send.” It is extremely important that all checks are made out to A God Send only. We cannot accept checks that are made out to you, your company, or your project name. Please do not endorse checks made payable to A God Send.

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      Before sending any checks to us, you must report them using the Donation Report Form (Found in Appendix D, Item 1). It is your responsibility to enter all the required information into this form before sending any checks to the A God Send office.

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      Donation checks should be sent to the A God Send office immediately after you receive them from the donor and enter them in the online Donation Report Form. Your donors will expect their checks to be cashed in a timely manner. Our bank will not accept checks that are older than 6 months. If a donation check is more than two months old, we will ask you to verify with the donor that the check is still active before we can process it.

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      The Major Gift Letter (Found in Appendix D, Item 2) is required for check donations of $2,500 or more.

  • C.Fundraising Event Requirements

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      If you are planning a fundraising event or benefit, we ask that you contact our staff to discuss the event during the planning stages.

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      Anytime you provide some kind of benefit to a donor in exchange for a contribution (such as entertainment, refreshments, goodie bags, ticket discounts, etc.) you MUST notify us of the benefit(s) the donor received, as well as an estimate of the fair market value of those benefits.

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      Only the portion of the donation in excess of that estimated value is tax-deductible. To protect your donor from an audit and us from losing our 501(c)(3) status, it’s important that we don’t over-report the deductible amount. The value of the goods and/or services given in exchange must be a good faith estimate of its fair market value and should be listed in the “non-deductible portion” on the Donation Report Form (Found in Appendix D, Item 1).

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      Please remember, A God Send will not accept any cash donations and any cash donations accepted by you directly are done so at your own risk and are solely your responsibility (including the responsibility to ensure proper registrations and/or licenses).

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  Grant Requirements

  • A.Seeking Grant Funding

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      Grants and Fiscal Sponsorship

      • As a fiscally sponsored project, you have the benefit of applying to foundations and government entities for funding that you may not otherwise be eligible for. A God Send has a set of requirements and procedures you must follow when seeking grant funding. See item B of Section VIII in this article for specific details.

      • It is important to do thorough research on the desired funder, their giving habits, guidelines, and application procedures to determine your projects eligibility for the specific opportunity.

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      In some circumstances sponsored projects may not be eligible for grant funding. Below are some of the reasons why a project would not be allowed to apply for a grant opportunity with A God Send as their fiscal sponsor:

      • A particular funder does not accept fiscally sponsored applications.

      • A God Send may be applying to a particular funder for our own programming.

      • A funder may only accept one application per organization and your application would prevent other projects from applying. In the interest of fairness to all projects, we usually don’t allow our projects to apply to sources that restrict the number of applications.

      • The funder only accepts local fiscal sponsors outside of Florida State. In this case, you may seek an additional local sponsor. A God Send is non-exclusive, so you may have more than one sponsor while sponsored by us. Some fiscal sponsors are exclusive, so be sure to check the local sponsor’s regulations on this before moving forward.

      • Your project’s activities are out of scope or does not align with a foundation’s funding priorities, and it would be inappropriate for A God Send to allow that application to be submitted.

      • Your project has not met the A God Send grant eligibility requirement.

      • Your project does not meet the required guidelines that a funder publishes.

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      In all cases, we strive to be as helpful and as accommodating as possible regarding grant applications.

  • B.A God Send Grant Eligibility Requirement

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      Requirement to Submit Grant Applications

      • Before you submit your application for foundation support through A God Send, you must meet our grant eligibility requirement.

      • We require all sponsored projects to raise at least $1,000 from individual sources or outside grants before seeking grant funding. Contributions from yourself or immediate family members and earned revenue do not count towards this requirement.

      • This policy is implemented to protect the integrity of the fiscal sponsorship program and to maximize your chances of being funded in the competitive granting field.

      • Ultimately, by meeting the $1,000 eligibility requirement, you are improving your chances of being funded. Having committed funds on your project budget shows that you are experienced with handling funds, and that your project is already on its way to being successfully funded.

      • It is your responsibility to investigate the guidelines and eligibility requirements for each grant source before contacting A God Send. If not explicitly listed in their guidelines, we recommend that you contact the funder to inquire if they accept applications using a fiscal sponsor. If they do, you should ask what application documents should pertain to the sponsor and which should relate to your project specifically. Many foundations will require supporting documentation from us, such as financial statements, a board list, our tax documents, etc. If you cannot get an answer from the foundation, our staff will review the guidelines and make a determination.

    • 2

      Waiving the Grant Eligibility Requirement

      • If you have been awarded a grant or received donations within the last two (2) years before becoming sponsored for the same project, you may be exempt from this requirement.

      • Examples of proof include:

        • Award letters from the funder

        • Signed letter(s) from donor(s) stating the amount given and confirming that no goods or services were received

        • Links to a previous crowdfunding campaign(s)

        • Past PayPal transaction records

  • C.LOI (Letters Of Intent) And Application Review Policy

    • 1

      A God Send Staff Review Requirement

      • All grant proposals and LOIs (Letters of Intent) must be reviewed and approved by A God Send staff prior to submission. Before we can issue any A God Send documents, we’ll first need to review and approve your application materials. We ask for 15 business days to review all grant materials.

      • Applications and materials, must be complete and sent to fiscal@agodsend.org along with any online application login credentials at least 15 business day in advance of the due date or intended submission to avoid any rush fees. of Imaterials.

    • 2

      See Grant Application Review Procedure Appendix B for more instructions.

  • D.Corporate Funding

    • 1

      A God Send Staff Review Requirement

      • Many businesses (large and small) offer in-kind donations, corporate sponsorship, and corporate grants. We handle applications for funding from corporations with the same approach as proposals for grants from foundations. We ask that completed materials and/or login information to online applications be submitted to fiscal@agodsend.org at least 15 business days from the due date or intended submission. See Grant Application Review Procedure for instructions.

      • When approaching any corporate funder, you must have the inquiry/proposal/application/package approved by an A God Send staff member before sending it out. As part of the preliminary research to prepare for an application, it is up to each fiscally sponsored project to determine what the corporation requires and what type of support they offer. The standard verbiage for foundations, corporations, and government agencies must be included in all inquiries for corporate funding.

    • 2

      Standard Verbiage:

      • [PROJECT NAME] is a sponsored project of A God Send, a non-profit organization. A God Send will receive grants for the charitable purposes of [PROJECT NAME], provide oversight to ensure that grant funds are used in accordance with grant agreements, and provide reports as required by the grantor. Contributions for the charitable purposes of [PROJECT NAME] must be made payable to A God Send and are tax-deductible to the extent permitted by law.

  • E.Grant Review Rush Fee

    • 1

      There are generally no fees related to applying for grants if you plan ahead and manage your deadlines well. However, in some situations the following fees may apply:

    • 2

      Rush fee: If you need a response in fewer than five (5) business days, we must charge a $75 rush fee.

    • 3

      Grant administration fee: We allocate one hour of staff time for each LOI and grant application in order to review it and prepare required materials. If more than one hour of an A God Send staff member’s time is required to help you submit a grant or administer the award and reports, we will need to charge you for the time required at a rate of $50/hr. You will be notified of this at the beginning of the application process in cases where it is applicable.

    • 4

      Note: A God Send reserves the right to deny the submission of LOIs or grant applications at any time. To protect the integrity of the program and to ensure that funders have a positive experience with A God Send projects, we try only to submit sponsored proposals that are appropriate and well presented.

  • F.Grant Reporting

    • 1

      Funders will frequently require periodic reports on a project’s activities and finances during or upon completion of a grant award period.

    • 2

      A God Send will receive grants for the charitable purposes of your project, provide oversight to ensure that grant funds are used in accordance with grant agreements, and provide reports as required by the grantor.

    • 3

      All complete grant report materials and/or online report login credentials must be sent to fiscal@agodsend.org for review and approval before submission to the funder.

    • 4

      When possible, A God Send will often provide email reminders when a report deadline is approaching.

• 9

  Noncash / In Kind Donations

  • A.About Noncash Donations

    • 1

      Any kind of item or service can be donated in-kind. Donations of tangible goods (meaning something you can touch) are considered noncash donations by A God Send. We can accept almost any type of donated noncash item for the purposes of a project and issue a receipt to the donor for the item, with some exceptions (See the Donation Grid found in Appendix C).

    • 2

      To issue a tax receipt for a noncash donation, we need a completed Noncash Donation Letter (Found in Appendix D, Item 3). Without it, we can’t offer a receipt and the gift may not be tax-deductible.

    • 3

      The administrative fee to process noncash donations is based on the total value of the items indicated by your donor on the noncash donation form and will be charged at the time the donation is processed. You must have a sufficient balance in your sponsored fund to cover the fee or you will have to provide a credit card to pay the fees. If you do not have or do not choose to use a credit card, A God Send will not process the donation. We recommend that you inspect all noncash donations before the donation is processed and a receipt issued, to ensure that the donor’s estimated value is appropriate. We will only issue a donation receipt once you’ve confirmed that you’ve received the donation in your own possession.

    • 4

      Also, if your project receives a noncash gift, the value of the noncash gift will be considered a grant from A God Send and is therefore also taxable income.

    • 5

      FYI: If the donor does not require a receipt and isn’t looking for a tax deduction, then it is unnecessary to process the gift through your sponsored fund, in which case you’ll avoid the administrative fee and the value of the donated item will not be considered taxable grant income for the legal entity associated with your sponsored project.

  • B.Inacceptable Noncash Donations

    • 1

      The notable exceptions include vehicle donations, which we do not have the facilities to process in accordance with IRS regulations.

    • 2
      

      Time/Services

      • The IRS does not consider time or services tax-deductible.

      • This is mainly because it’s difficult to determine the fair market value of both time and services, and we are therefore unable to offer a tax receipt for these kinds of donations

    • 3
      

      Rented Property/Space

      • Donations need to be considered “full interest” in order to be tax-deductible by the IRS, meaning that full ownership is donated to the recipient.

      • Because ownership of rented spaces and loaned property remains with the donor, and they are not donating “full interest” in the donated item, these donations are not considered tax-deductible according to the IRS.

    • 4
      

      Airline Tickets/Miles and Vehicles

      • Because of complex restrictions placed by the IRS, A God Send is not able to process donations of these items in accordance with IRS regulations.

    • 5

      The IRS provides additional details about what it can and cannot consider tax-deductible in Publication 526.

    • 6

      Donations of intangible services (like pro-bono accounting/legal help or free rent of any kind) are considered IN-KIND donations by A God Send. These donations are very valuable but are not tax-deductible under the law. Therefore, we cannot issue a receipt for donations of pro-bono services or free space. (See the Donation Grid found in Appendix C).

• 10

  A God Send’s Tax ID Or EIN And IRS Determination Letter

  • A.Tax ID Number / EIN (Employer Identification Number)

    • 1
      

      A God Send Requirements

      • As you move ahead with your project activities and fundraising endeavors, donors and venues may request an “EIN” or “Tax ID Number.”

      • You may be asked for this information for several reasons:

        • Venues offering nonprofit rates

        • Proof of sponsorship to remit donations

        • Noncash donors in order to provide goods

    • 2

      An email must be sent to fiscal@agodsend.org with full contact information for the institution requesting the information and details of the circumstance in which is it needed.

    • 3
      

      See links below for details on how to obtain this information

      • Requesting Proof of Sponsorship (Found in Appendix D, Item 9)

      • Requesting for Non-Profit Rate Letters (Found in Appendix D, Item 10)

  • B.IRS Determination Letter From A God Send

    • 1
      

      Requirements for A God Send Documents

      • Donors and other entities may ask for an IRS Determination Letter in order to initiate a donation for the purposes of your sponsored project.

      • Any time a donor, venue, institution or other entity is requesting documents, you must contact A God Send to obtain these documents. You are not permitted to use previously issued documents, as these may be out of date and are not approved for this specific need.

      • We will often administer the documents if proper communication is made to fiscal@agodsend.org beforehand.

    • 2
      

      Things to Be Aware of:

      • If the request is coming from a foundation, this may also require us to review an application or proposal for the funds.

      • If there is a formal application, guidelines or instructions from the entity asking, the procedures for grant application reviews must be followed.

      • See the links below for details and procedures on requesting documents and grant reviews

        • Grant Application Review Procedure (Found in Appendix B)

        • Requesting Proof of Sponsorship (Found in Appendix D, Item 9)

        • Requesting for Non-Profit Rate Letters (Found in Appendix D, Item 10)

  • C.Proof Of Sponsorship Requests

    • 1
      

      A God Send Requirements

      • A God Send can administer a Sponsorship Confirmation Letter to prospective donors and funders requesting proof of sponsorship.

      • This letter will include details of the relationship between your project and A God Send, as well as our Tax ID number for the donor’s reference.

      • Any time a donor, venue, institution, or other entity asks for this information, you must contact A God Send staff to obtain the necessary documents.

    • 2
      

      Policies to be aware of:

      • If there is an application requesting proof of sponsorship, access to the application and/or all application materials must be sent to fiscal@agodsend.org for review and approval.

      • If an application is present, this may be considered a grant, see Grant Application Review Procedure (Found in Appendix B) for more details on how to apply.

      • Liquor Licenses –

        • A God Send cannot be listed on any contracts, agreements, or binding documents with any city or government entities to obtain any type of liquor license. For liability reasons, only the project’s name and information must be listed.

        • Depending on the city clerk you are working with, the sponsorship confirmation letter may suffice without A God Send being listed on the contract, agreement or licensing forms.

      • Sponsorship Confirmation Letters cannot be used for sales tax exemption. A God Send is unable to provide sales tax exemption for our fiscally sponsored projects.

        • See Prohibited Activities (Section XII) for more details on sales tax.

  • D.Nonprofit Rates

    • 1

      Obtaining Proof of Eligibility for Nonprofit Rates

      • One of the benefits of fiscal sponsorship is eligibility for nonprofit or discounted rates from venues and businesses that offer them. A God Send can send a Nonprofit Rate Request Letter to our sponsored projects that outlines the relationship between your project and A God Send and confirms your eligibility for the nonprofit rate.

      • Any time a donor, venue, institution or other entity asks for information to administer this rate, you must obtain the confirmation letter from A God Send. See Requesting for Nonprofit Rate Letters (Found in Appendix D, Item 10) for instructions.

      • Policies to be aware of:

        • A God Send cannot be listed on any contracts, agreements, or binding documents with the venue or business. For liability reasons, only the project’s name and information must be listed.

        • A Nonprofit Rate Request Letter does not guarantee the rate will be extended to your project. The venue or business offering the rate reserves the right not to extend the discount.

        • If there is any application process to obtain the rate, all application materials must be sent to fiscal@agodsend.org for review and approval.

        • This does not extend to sales tax. A God Send is unable to provide sales tax exemption for our fiscally sponsored projects. See Prohibited Activities (Section XII) for more details.

    • 2

      Requirements for Obtaining a W9

      • Donors and other entities may ask for a W9 in order to remit payment of a donation to A God Send for the purposes of your sponsored project.

        • Any time a donor, venue, institution or other entity is requesting documents, you must obtain these documents from A God Send.

        • An email must be sent to fiscal@agodsend.org with full information of the institution requesting the form and details of the circumstance in which is it needed.

      • A God Send W9 documents and information cannot be used to:

        • Open bank accounts. A God Send cannot provide any documents to open a bank account, and the project must maintain all bank accounts separate from A God Send.

        • Receive earned income from services rendered or sold goods. All earned income must go to the project directly.

      • See Requesting A God Send’s W9 or a Donation Invoice (Found in Appendix D, Item 11)for instructions

• 11

  Requirements To Stay In Good Standing

  • • A.Financial Reporting There Are Several Methods To Keep Good Financial Records. You Can Use QuickBooks For Non-Profits. You Can Also Use Any Number Of Other Brands Of Financial Software. Most Of Them Have A Cash Flow Report Option. Whatever Method You Decide To Use, The Financial Reporting Must Be Thorough And Accurate.

      • 1
        

        Monthly Reporting

        • We will not release any funds until you’ve provided a receipt or an invoice documenting your expenses. A God Send’s monthly requirement strives to make things easier for you at the end of the year.

        • Your reporting responsibilities on the 28th of each month requires that all projects that have received donations or related funds, at any time during the month, submit a report that details all project activities and finances.

        • If you did not receive nor disperse any funds for the month you will still need to report that.

      • 2
        

        Annual Reporting

        • We will not release any funds until you’ve provided a receipt or an invoice documenting your expenses. A God Send’s method strives to make things easier for you at the end of the year. Your reporting responsibilities at the end of the calendar year requires that all projects who have received donations or related funds submit an annual report that details all project activities and finances.

        • Your Annual Report should detail your project income and expenses specifically for the calendar year from January 1st until December 31st of the report year. The Annual Report is due on March 1st of the following calendar year. In January of each year, we will send you an email reminding you of the need to complete your Annual Report. We will contact you three times via email to request that you submit the report.

        • The Annual Report is required to have this information:

          • A narrative account detailing your sponsored activities during the prior year. This narrative should explain what you accomplished towards the development and production of your project, how this furthered the charitable purposes pre-approved by A God Send pursuant to your Fiscal Sponsorship Grant Agreement, and the estimated number of people within the general public who have been served by your work. We prompt you to provide a narrative with three guiding questions:

            • What was your plan and commitment?

            • Did you fulfill your plan completely? If not, why and how much was completed?

            • What are you going to do differently to accomplish a completed plan?

          • The budge report. The budget/expense report details your actual expenses for the funds spent on the project, a percentage breakdown of how your funds were over three (3) general categories, and project revenue:

            • Planned expenses

            • Actual expenses and

            • Expense Variances

          • Work samples and documentation. This section is an opportunity to demonstrate what you have accomplished. You should send then via email if the file is too large, mail it on disk or jump drive.

        • Any Sponsored Organization that does not complete an Annual Report by the deadline will have its fund frozen until it is completed. If your fund is frozen, A God Send will not accept donations for your project and you will not be able to release funds. A God Send may require the return of all funds released for the purposes of the project if the annual report is not submitted.

        • Important Note: Programmatic and/or Financial AUDITS

          • At any time, A God Send may decide to audit a sponsored project’s activities to ensure that the money we disburse is being used for the purposes originally outlined in the application for fiscal sponsorship.

          • Since the funds we disburse must only be used for approved activities and programs, we reserve the right to request documentation to certify the project is being produced and executed as stated in the approved application.

          • These audits are serious, so it’s important that you keep decent records of your activities. This may happen outside of the Annual Reporting process.

    • B.Project Closures & Terminations

      • 1
        

        Ending Your Fiscal Sponsorship

        • Your sponsorship may exist in perpetuity as long as you have funds and your project is in good standing.

        • When the time comes for you to end the sponsorship, there are two ways to close out your sponsored fund.

          • Closing out your fiscal sponsorship: If you dissolve your corporation or fail to pay your fees and it is suspended, your fiscal sponsorship will also be automatically ended. However, you are still required to submit an Annual Report. If you have sponsored funds left when your project closes, a staff member will contact you about next steps.

          • Expire: If you have completed your project, we have the ability to “expire” your project in our system once you have submitted your final Annual Report. Marking a project “expired” in our database allows you the ability to apply for a new project in the future.

        • We will often administer the documents if proper communication is made to fiscal@agodsend.org beforehand.

      • 2
        

        Remaining Sponsored Funds

        • If there are leftover funds when a fiscal sponsorship closes, the project will be able to request those funds up to 90 days after the end date. These funds can be released for eligible, project-related expenses ONLY. Documentation the shows the need for the funds will have to be provided.

        • If the funds are not claimed within 90 days of the project’s end, they will be redirected to support the overhead of the fiscal sponsorship program. We will send you several emails asking you to claim the funds during the 90-day window.

        • If funds are not claimed by the end of the tax year, they will be used for any other A God Send project because the donor has already received tax credit for the donation and A God Send has reported the donation as income.

      • 3
        

        Reactivating Your Inactive Fiscal Sponsorship

        • In order to reactivate your project to continue fundraising, we will ask that you confirm that your current project activities have not changed since you submitted your original application for fiscal sponsorship.

        • Once we’ve received confirmation that your sponsored project activities have not changed, A God Send staff will manually reactivate your fiscal sponsorship.
• 12

  Prohibited Activities

  • A.Register For Products Or Services That Require A God Send’s Name

    • 1

      Fiscally sponsored projects are not permitted to register for products or services that require A God Send’s name. This includes bank accounts and charity websites (Bank accounts, Justgive.com, Facebook, Facebook Causes, PayPal, etc.).

    • 2

      We provide each project with a unique online donation page and we are unable to accept donations made for the purposes of your project from any other online donation processing services. Your bank account is your own responsibility and should not have A God Send’s name associated with it.

  • B.Release Funds For Expenses Made Before Fiscal Sponsorship

    • 1

      Projects may only reimburse themselves for expenses incurred after their fiscal sponsorship is active.

    • 2

      In order to uphold the stipulations of our 501(c)(3) status, A God Send must be able to provide proof of oversight of funds. Any funds spent before becoming fiscally sponsored were not under the oversight of A God Send.

    • 3

      Therefore, funds cannot be released for any expenses accrued before sponsorship.

  • C.Using A God Send’s EIN (Employer Identification Number) Without Our Knowledge Or Permission

    • 1

      We will provide our EIN for appropriate requests and uses, but it cannot be used in cases where it may appear that you are representing to another party that you are acting on behalf of A God Send and we have not given you such authority.

    • 2

      If a service you’d like to use requires our EIN, please contact us via email at fiscal@agodsend.org with the reason you need it. We will determine if we can allow use of our EIN for this specific situation and issue it in the manner appropriate to the situation. If it’s for a website or grant, don’t forget to send us the link to begin the grant review process. You need permission to use it on a case-by-case basis, even if you’ve been previously approved.

    • 3

      This also means that you can’t use our EIN to apply to certain funding sources that only accept applications from exempt organizations and do not allow applications from fiscal sponsors.

  • D.Use Of Google Nonprofits

    • 1

      According to Google’s website, in order to be eligible for their services, A God Send would need to have group exemption and your project would need to be our subordinate.

    • 2

      A God Send does not have a group exemption and our fiscally sponsored projects are not considered subordinates, which makes them ineligible to use Google for nonprofits. If your project was a subordinate of A God Send, then we would have legal control over you and/or you would be an agent of our organization, neither of which is the case.

    • 3

      Additionally, Google requires there to be a 1:1 correlation between an EIN and a website, meaning that our EIN can only be connected to one URL. It would not be fair for us to allow one project to use our EIN connected to their website, and not allow others to use it as well.

  • E.Selling Advertising Through Your Fiscally Sponsored Fund

    • 1

      Advertising is a form of earned revenue and fiscally sponsored projects are not allowed to accept payments for earned revenue through their fund.

      • Qualitative or comparative descriptions of the sponsor’s goods or services (basically, encouraging someone to buy the product or service, such as “Go to Sponsor, the best in the business!”) is considered advertising. The person or entity purchasing the ad space also maintains control over the content and placement of the ad itself. A good rule of thumb is that, if the purchaser provides you with verbiage to include in your materials, then this is likely advertising.

      • Advertising income is generally taxable, even when it is received by a 501(c)(3) charity. It is typically considered earned income because the entity purchasing the ad space is getting something in exchange for their money. We cannot accept payments for advertising; you need to handle that yourself outside of your sponsored fund.

    • 2

      However, advertising is not the same thing as corporate sponsorship.

      • For example, acknowledgments, such as a simple “Thanks to our sponsors!” and a logo placement are considered sponsorship.

      • Corporate sponsorship payments are generally tax deductible when contributed to a 501(c)(3) because the sponsorship is generally assumed not to have a fair market value. We can accept contributions that represent corporate sponsorship for the purposes of your project.

  • F.Utilizing Outside Fundraising And Payment Processing Platforms Without Approval: I.E. Facebook, Indiegogo, Kickstarter, PayPal, Patreon Etc.

    • 1

      A God Send will try to point you in the direction of tools to assist you in your fundraising needs. Some other platforms are not compatible with A God Send’s procedures.

    • 2

      All donations must be processed by A God Send as the charitable 501(c)(3) organization in order for us to issue tax receipts.

    • 3

      The below platforms and pay forms cannot be accommodated for our fiscal sponsorship program.

      • Fundraising through Facebook: Any donations from Facebook cannot be designated for a specific sponsored project and will be allocated to the 501(c)(3) directly.

      • Kickstarter: We do not have an integration with their systems and cannot process donations on this platform

      • Indiegogo: We do not have an integration with their systems and cannot process donations on this platform

      • Patreon

      • CrowdRise

      • Chase Quick Pay

      • Venmo

      • Seed & Spark