fiscal sponsorship

Some Suggestions for Improving the Form 990

Each year, tax-exempt, nonprofit organizations and foundations are required to file returns with the Internal Revenue Service (IRS). Most of these groups file Form 990, while § 501(c)(3) private foundations…

by Robert Stilson on March 28, 2022

Organization Trends

Unearthing the Tides Nexus: “Dark Money” Pioneer

The modern pass-through funding model dates back to the mid-1970s, when entrepreneurial political activist Drummond Pike created the Tides Foundation, launching the pass-through scheme that now dominates the nonprofit netherworld.

by Hayden Ludwig on March 8, 2022

Organization Trends

Unearthing the Tides Nexus: The Tides Nexus

Since the 1970s, Tides has become a brand that now encompasses eight distinct organizations, seven 501(c)(3) public charities and one 501(c)(4) advocacy group, collectively referred to as the Tides Nexus.

by Hayden Ludwig on March 8, 2022

Organization Trends

Unearthing the Tides Nexus: Incubation

While the Tides Foundation actually started incubating new groups in 1979, it spun off its fiscal sponsorship services into the Tides Center in 1996, possibly to insulate the main group…

by Hayden Ludwig on March 8, 2022

Organization Trends

Unearthing the Tides Nexus: Pushing Policy

Tides Advocacy combines the pass-through and incubation efforts of the Tides Foundation and Tides Center in order to service 501(c)(4) groups, which are allowed to spend significantly more on lobbying…

by Hayden Ludwig on March 8, 2022

Philanthropy