The legal and IRS-related requirements for someone applying for a Pure Charity fiscal sponsorship through a 501(c)(3) like Pure Charity:

1) Charitable Purpose

• Your project must serve a public good and align with IRS-recognized 501(c)(3) purposes (e.g., relief of the poor, education, community development, etc.).
• Activities cannot benefit private individuals or generate profits for private use.

2) Project Oversight

• The sponsoring organization (e.g. Pure Charity) must retain legal and fiduciary control over the funds.
• This means Pure Charity ensures donations are used according to IRS rules and the project’s stated purpose.

3) Use of Funds

• All funds raised must be used for charitable activities approved by the sponsor.
• Funds cannot be used for lobbying or partisan political activity (advocacy is allowed, within limits).

4) No Separate 501(c)(3) Required

• You do not need to form your own nonprofit—fiscal sponsorship provides a legal and tax-exempt structure.
• However, you must agree to operate under the sponsor’s policies and charitable mission.

5) Accountability

• You’ll need to submit regular financial and activity reports to the sponsor.
• The sponsor is responsible for issuing receipts, filing IRS Form 990, and ensuring compliance with nonprofit laws.

To apply for a Pure Charity Fiscal Sponsorship, please visit the Fiscal Sponsorship page on Website.