Continuing Legal Education for attorneys
Wednesday, October 21, 2026
9:00 – 10:30 a..m ET
Webinar
This session provides a practical overview of fiscal sponsorship models, with particular attention to recent sponsor collapses, proposed legislative developments, and anticipated changes to IRS Form 990. Participants will leave with practical guidance and equipped to advise the nonprofits they serve on the structure, oversight, and reporting of fiscal sponsorship arrangements in a rapidly evolving compliance environment.
Register at https://www.pbi.org/product/fiscal-sponsorships-for-nonprofits-risks-rules-whats-next-2026/
Fiscal sponsorship is a key vehicle for launching and operating charitable projects without forming a new tax-exempt entity — but it also presents nuanced compliance challenges, especially as regulators and policymakers increase their focus on transparency and accountability.
The session includes:
- a primer on common fiscal sponsorship structures and their benefits, including comprehensive (Model A) and pre-approved grant relationship (Model C) arrangements, highlighting key legal distinctions, advantages, and risks.
- planning considerations and common misunderstandings that trip up organizations (and their counsel).
- how and why fiscal sponsorship relationships can break down or collapse — and how to prevent it and protect the organizations involved.
- the evolving regulatory landscape, including proposed legislation and increased federal enforcement efforts, and what these developments mean for sponsors and projects
- anticipated IRS Form 990 updates and their implications for reporting fiscal sponsorship activities.
CLE Credit
This program is eligible for 1.5 hour of CLE credit in 60-minute states. In 50-minute states, this program is eligible for 1.8 hours of CLE credit. Credit hours are estimated and are subject to each state’s approval and credit rounding rules.