Fiscal Host = Fiscal Sponsor
Fiscal hosting, often referred to as fiscal sponsorship outside the Open Collective context, is when an organization holds funds on behalf of smaller projects (which we call Collectives or collectives) and often also provides administrative services such as financial oversight and management.
Open Collective Foundation provides fiscal hosting services to US-based Collectives that are aligned with our mission, values, and impact areas.
Since OCF is a 501(c)(3) nonprofit organization, our hosted Collectives (through a contractual relationship), are also able to receive tax-deductible contributions without obtaining their own independent 501(c)(3) status - which can be a time- and resource-consuming process.
The Open Collective Platform can be used by Collectives who want to be hosted under a fiscal host. It can also be used by the hosts themselves! Learn more.