Bringing Fiscal Sponsor Activity to Light

Abstract

We explore the extent to which nonprofits engaging as fiscal sponsors publicly disclose their fiscal sponsor activities. Fiscal sponsors can play an important role in the nonprofit sector by providing capacity support that is often lacking. However, the option to employ a fiscal sponsor is often not well known to smaller entities that would be in the best position to take advantage of the administrative efficiency provided by fiscal sponsors. In reviewing the publicly disclosed information of 74 fiscal sponsors we find that the majority of fiscal sponsors do not disclosure their fiscal sponsorship activity on the Form 990 nor on their website. In order to enhance the sector’s understanding of the important role fiscal sponsors play, and ensure fiscal sponsors are held accountable for their fiscal sponsorship activity, we recommend enhanced disclosures of fiscal sponsorship.

Art collecting as consumption and entrepreneurial marketing as strategy

“…By integrating entrepreneurial marketing, effectuation and entrepreneurial consumption, we offer novel insight into how it has been possible to create and sustain a world leading, privately funded arts and cultural museum space and experience. For those operating in the non-profit sector, there are other entrepreneurial options available, such as crowdfunding (Kostas, Wiggins and Preece 2020) and sponsorship (Andersson and Neely 2019). Certainly, there are lessons here for other researchers who are struggling to find the right theory to explain their findings both within entrepreneurship and in the wider management domain.…”