FAQs

What does 501(c)(3) mean?

501(c)(3) is the tax determination given to a non-profit charitable organization at the federal level. It allows donors to receive a tax-deduction in exchange for their support of a public charity.

How do I become Fiscally Sponsored by Conjunction Arts?

In order to be considered for fiscal sponsorship, you must submit an online application for Conjunction Arts’ Fiscal Sponsorship program. The application can be found here. 

You will apply as either an Artist Project or Emerging Organization. The application process ensures proposed projects meet our guidelines and standards of professionalism and protects artists and emerging organizations by ensuring that sponsored project activities are conducted according to IRS regulations.

What is the difference between an Artist Project and an Emerging Organization?

Artist Projects are specific projects (as opposed to your entire practice) done by individual artists or unincorporated artist collectives. Fiscal Sponsorship can contract with individuals or artists who have an LLC or corporation. We only accept contributed income for Artist Projects. 

Emerging Organizations must be at least 1 years old with a demonstrated commitment to equality in the arts and a more just society. They can be in the process of incorporating as a nonprofit on the state level but don’t have to be a 501 (c)(3) yet. We accept both earned and contributed income for Emerging Organizations. 

Do I have to live in New York City or State?

No. Our Fiscal Sponsorship is an international program, but you do need a U.S. taxpayer identification number.

How long can I be Fiscally Sponsored by Conjunction Arts?

For an Artist Project, as long as you are actively fundraising for—and working on—the project, you may remain fiscally sponsored until the project is determined as complete. Emerging Organizations are fiscally sponsored on an ongoing basis. Artist Projects and Emerging Organization both need to complete annual reporting requirements.

What is “public benefit,” and why is it important for Fiscal Sponsorship?

Fiscally sponsored projects must benefit the public in some way. That could include a subject screening, exhibition, performance or talk, exploring an issue, or otherwise offering an opportunity for an underrepresented group of people. Because donations to fiscally sponsored projects are tax-deductible, projects must add value to the public sphere and not only benefit the artist’s private gain.

What are the fees involved in fiscal sponsorship?

There is no application fee. Once a project proposal is accepted, Artist Projects pay a one-time contract fee of $50 for the duration of the project. Emerging Organizations pay a one-time contract fee of $100 for the duration of the partnership. 

All fiscally sponsored projects will pay an administrative fee for all contributed funds raised with Conjunction Arts. The percentage is based on funds raised through CA and the breakdown is as follows:

8% between $10,000 and $100, 000

6% between $100,001 and $250,000

4% between $250,001 and above

Do I have to have any money raised before I apply?

No. We do not expect any money to be committed before you are accepted into the program.

How long until I hear if my application was accepted?

Please allow our team a There is a 3-week turnaround time for notification after you have submitted your application.  If your application is time-sensitive, please let us know in the timeline section   each deadline. If you need a faster response, and contact info@conjunctionarts.org 

Can you review my application before I submit it or provide an application template?

Due to the small nature of our organization we are unable to offer application reviews. However, please contact us at info@conjunctionarts.org if you require more information or have questions about the application. We do not provide copies of past applications, because every project is unique.

Can I have multiple Fiscal Sponsors for the same project?

No. Conjunction Arts is an exclusive Fiscal Sponsor. We only make exceptions on a case-by-case basis if our Fiscal Sponsorship does not meet the requirements for a specific grant.

Can I have multiple Projects?

Yes. However, you need to apply separately for each project. Also, you cannot move money between two or three different fiscally sponsored projects.

Can I include an “Artist Fee” in my budget?

Yes, you can take a fee for being the project director and for being an artist on the project. Typically, project directors don’t pay themselves more than 20% of the budget; however, the artist fee varies depending on the type of project.

How many projects do you accept into Fiscal Sponsorship and how are they selected?

There is no limit to the projects we accept. Each project is evaluated based on its feasibility and public benefit. Successful applications are thorough, professional, and demonstrate the potential of being completed successfully. Remember that projects cannot be used towards an undergraduate or graduate degree, and cannot be for-profit.

Can I work on international projects?

Yes. Conjunction Arts Fiscal Sponsorship can make international wire transfers for a $50 fee and accept incoming international wires. You can also live abroad, as long as you have a U.S. Taxpayer ID Number.

Does Conjunction Arts Fiscal Sponsorship have any creative control over the project?

No. Projects that are Fiscally Sponsored by Conjunction Arts are considered independent contractors and retain their own identity. Project directors retain creative control and ownership of their project/organization.

I’m a student. Can my school assignment or thesis be Fiscally Sponsored?

No.

Are “in-kind” donations of services or space considered tax-deductible?

No. As per IRS regulations, only tangible goods are considered tax-deductible for in-kind purposes. For budgeting purposes, you may estimate the value of space and services that are being offered to you free of charge.

Can I run a crowdfunding campaign?

If you are interested in conducting a crowdfunding campaign for your approved project, please contact us as we are happy to help you identify your best strategy.

Can you raise funds on my behalf or introduce me to donors?

No. Conjunction Arts Fiscal Sponsorship Program does not raise money or solicit donors on your behalf. We can suggest consultants to help you with creating materials and a fundraising approach.

Am I allowed to sell my work?

Yes.

Does Conjunction Arts Fiscal Sponsorship file my taxes for my project or organization?

No. Projects that raise funds through Fiscal Sponsorship are legally responsible for reporting money they receive from their project as income to the IRS.

How long does it take to process donations to Conjunction Arts Fiscal Sponsorship projects and organizations?

Financial transactions and donations via check, credit card or wire transfer are processed weekly.

More questions?

Contact us at info@conjunctionarts.org

• Conjunction Arts does not prepare or write grants, but will advise on selected projects artists throughout the process and provide recommendations for professional development assistance.