Description
Originally offered on November 12, 2025 | Fiscal sponsorship is a time-honored method to spawn new charitable activity when the people with the vision and the energy to do the work do not have recognition of federal tax-exempt status. It can function smoothly as an incubator of important new projects. Or it can function badly as a serious trap for the unwary.
This webinar will define fiscal sponsorship and discuss the most common types of sponsorship arrangements. It will discuss the advantages and disadvantages of each type and the special considerations for funders, sponsors, and the sponsored. It will review specific critical provisions of sponsorship agreements, particularly termination and exit issues.
Note: Fiscal sponsorship is an arrangement where one 501c3, the fiscal sponsor, serves as the administrative “home” of the cause of another organization that may not (yet, or ever) have 501c status. According to the National Council of Nonprofits, a fiscal sponsor provides fiduciary oversight, financial management, and other administrative services to help build the capacity of charitable projects. It is NOT a corporate sponsorship or other type of funding stream, but it may attract donors for causes that are not yet recognized as tax-exempt under the IRS Code Section 501c3.
ABOUT THE FACILITATORS
Donald W. Kramer, Esq., Nonprofit Issues & Montgomery McCracken
Donald W. Kramer serves as chair of Montgomery McCracken’s Nonprofit practice group. Don has more than 45 years of experience dealing with the concerns of nonprofit organizations, not only as a lawyer, but also as a teacher, writer, publisher, and board member.
He has worked with nonprofits of all types and sizes, helping structure startup situations and restructure multiorganizational health and educational systems. He counsels on a wide range of nonprofit corporate structure and governance, private and community foundations, continuing care retirement communities, exempt organization taxation, low-income housing tax credit transactions, real estate, charitable giving, and other nonprofit issues.
Don serves as the editor and publisher of Don Kramer’s Nonprofit Issues®, a national newsletter of “Nonprofit Law You Need to Know,” which he founded in 1989.
Prior to joining Montgomery McCracken in 1972, Don served as deputy development coordinator and assistant to the mayor of Philadelphia.
Jeffrey Fromknecht, Esq., Dentons, Side Project, Inc., & Lawyers for Nonprofits
Jeff is Counsel at Dentons in their Nonprofit Practice Group, is the founder and CEO of Side Project Inc, a fiscal sponsor with projects in Pennsylvania, Florida and Oregon and is the Managing Attorney of Lawyers for Nonprofits, a pro and low bono legal aid program for small and start up nonprofits, that is fiscally sponsored by Side Project Inc. Jeff is licensed to practice law in both Pennsylvania and Florida. His legal work focuses on the corporate, tax and compliance legal issues impacting tax-exempt organizations and their work. He holds graduate degrees in both social work and law and has over 20 years of experience working at nonprofit organizations in a variety of direct-service and administrative roles. He earned his Master of Social Work degree from the University of Pittsburgh School of Social Work, where his concentration was on community organizing, nonprofit administration, and disability studies. He attended Duquesne University School of Law, graduating Magna Cum Laude. During law school, Jeff worked as a community partner at Community Living and Support Services (CLASS) in Pittsburgh, where he developed and evaluated programs designed to help people with disabilities build social capital.
Learn more about Jeff here, Dentons here, Side Project, Inc. here, and Lawyers for Nonprofits here.
Melissa Sines, PANO
Melissa Sines is a dynamic leader and strategist and one of the co-founders of Colmena Consulting. Melissa brings deep expertise to her work with public sector organizations, focusing on building collective vision, nurturing emergent strategy, and developing and holding meaningful spaces for building community, learning together, and supporting leadership at all levels for nonprofit and philanthropy boards of directors, executive leadership, and program and operations staff.
At her core, Melissa’s purpose is to build deep and authentic connections, share knowledge, and be the voice that questions assumptions and challenges the status quo. She is a sense-maker, connector, and network strategist that can help navigate the space between what we are and what we have the ability to become – a sector full of people, movements, and organizations that live our values through our work.
Learn more about Melissa here.
Once you have purchased this webinar, you will be emailed the link and password to access the video, along with a link to download any supporting materials (e.g., copy of the PowerPoint, handouts, etc.). This email will be sent to the address that you list when you check out. If you have any questions, please email info@pano.org or call PANO’s main business line at 717-236-8584
