Most people have never heard of one of the Left’s potent weapons—“fiscal sponsorship”—yet it’s the secret to the legion of liberal activist groups flooding American politics today.
In his celebrated book Democracy in America (1848), the French observer of the mid-19th century United States, Alexis de Tocqueville, praises Americans' aptitude for what he calls “the art of joining” with…
The above definitions emphasize fiscal sponsorship as a grassroots, community-level, activity. A different view of the concept comes into focus if one takes a top-down view of it, particularly considering…
To illustrate some potentially problematic applications of the fiscal sponsorship concept, this report will look at some specific nonprofit organizations that are acting as sponsors on a scale that is…
Speaking of the IRS—in 2012, the IRS’s own Advisory Committee on Tax Exempt and Government Entities (ACT) published a report that recommended changes to the rules governing fiscal sponsorship. The…