Fiscal sponsorship is an arrangement between: – an organization that is exempt under I.R.C. §501(c)(3); and an individual or organization that does not have tax exempt status.  BronxNet acts a fiscal sponsor for the individual or organization (fiscal sponsoree)

As a fiscal sponsor, BronxNet can receive tax deductible donations (individual, government, foundation) on behalf of the sponsoree. 

Many independent media makers, making non-commercial projects, use a fiscal sponsorship model in order to raise funds for their projects.