Re fiscal sponsorship in the United States: I would definitely encourage small orgs in the U. S. to set up charitable corporations in the state they operate (relatively simple, quick step). From there, if your org anticipates getting 50k or less in funding, you can do an IRS 1023EZ form, which I will link below. It might require some back and forth with the IRS for a few months, but once you get the recognition letter, you can get donations and donors can deduct the amount, with no fees involved.
I don’t have experience with fiscal sponsorship, but there are probably some hoops to jump through with that as well.
Also, as long as the application was filed within 27 months of formation, the approval is retroactive to the charity’s formation. If the charity follows a fairly “standard” model, the odds of a 1023-EZ being denied should be rather low.
Re fiscal sponsorship in the United States: I would definitely encourage small orgs in the U. S. to set up charitable corporations in the state they operate (relatively simple, quick step). From there, if your org anticipates getting 50k or less in funding, you can do an IRS 1023EZ form, which I will link below. It might require some back and forth with the IRS for a few months, but once you get the recognition letter, you can get donations and donors can deduct the amount, with no fees involved.
I don’t have experience with fiscal sponsorship, but there are probably some hoops to jump through with that as well.
https://www.irs.gov/forms-pubs/about-form-1023-ez
Also, as long as the application was filed within 27 months of formation, the approval is retroactive to the charity’s formation. If the charity follows a fairly “standard” model, the odds of a 1023-EZ being denied should be rather low.
https://www.irs.gov/charities-non-profits/charitable-organizations/exempt-organizations-general-issues-deductibility-of-contributions-while-application-pending