| Fiscal sponsorship is an American term used to describe partnerships between registered charitable organizations and non-registered groups or individuals. A generally accepted practice in the Unites States, it is now emerging in Canada in response to trends in the voluntary sector such as: challenges to the definition of what is charitable, a lengthy registration process, lack of capacity within the sector, and citizen engagement through community development practices.;This study explores fiscal sponsorship from two perspectives. Through interviews with fiscal sponsorship practitioners, it provides a description of the practice. The practice is then considered from a legal perspective. The legal interviews provide an understanding of how current policy and guidelines can be interpreted and applied to fiscal sponsorship practice as described by the practitioners. These opposing viewpoints highlight the gaps between policy and practice. This study provides guidelines of practice and policy recommendations to address these gaps. |
