Incubator - Springboard's Fiscal Sponsorship Program

Overview

Incubator - Springboard's Fiscal Sponsorship Program

Springboard’s Incubator is a fiscal sponsorship program that provides sponsorship for arts organizations and individual artist projects that do not want (or are not ready) to become tax-exempt nonprofit organizations. In other words, we make it possible for groups to receive tax-deductible grants and donations as your work grows.

Incubator is designed for arts groups and individual artist projects that have a nonprofit purpose and/or are looking at becoming their own tax-exempt nonprofit organization. Sponsored projects and organizations must be artist-led, fit with the mission of Springboard for the Arts, and be based in or producing work in Minnesota.

While it's free to apply to the Incubator program, admitted projects and organizations are charged an annual fee along a sliding scale of $60.00 - $120.00. We ask folks to pay what they feel they’re able within this window. We also charge a 7% administrative fee on all funds we need to handle as your fiscal sponsor, like grants or donations.

Eligibility

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Application Details

INCUBATOR FISCAL SPONSORSHIP
PROGRAM MANUAL
Updated April 23, 2025
ABOUT THE PROGRAM ................................................................................................................................................ 2
ELIGIBILITY ............................................................................................................................................................................................... 2
CREATIVE CONTROL AND INTELLECTUAL PROPERTY ............................................................................................................. 2
APPLICATION PROCESS ...................................................................................................................................................................... 2
PROGRAM FEES ..................................................................................................................................................................................... 3
RECOMMENDED STEPS UPON RECEIVING APPROVAL ........................................................................................................... 3
ANNUAL REVIEW & RENEWAL ........................................................................................................................................................... 4
SOLICITING FUNDS ........................................................................................................................................................ 4
DONATED INCOME VS. EARNED INCOME ...................................................................................................................................... 4
DONATIONS .............................................................................................................................................................................................. 4
DONOR ADVISED FUNDING ................................................................................................................................................................ 5
PARTIALLY DEDUCTIBLE DONATIONS ............................................................................................................................................ 5
IN-KIND DONATIONS ............................................................................................................................................................................. 5
MATCHING DONATIONS ...................................................................................................................................................................... 6
ONLINE DONATIONS ............................................................................................................................................................................. 6
CREDIT CARD DONATIONS ................................................................................................................................................................ 6
SPONSORSHIP VS. ADVERTISING .................................................................................................................................................... 6
GRANTS ..................................................................................................................................................................................................... 6
CHARITABLE GAMBLING ..................................................................................................................................................................... 7
DONOR ACKNOWLEDGMENT ............................................................................................................................................................. 7
MANAGING YOUR FUNDS ........................................................................................................................................... 8
DEPOSITS ................................................................................................................................................................................................. 8
PAYMENT REQUESTS ........................................................................................................................................................................... 9
VENDORS, TAXES, AND REIMBURSEMENT .................................................................................................................................. 9
REPORTS ............................................................................................................................................................................................... 10
OTHER PROGRAM BENEFITS & SERVICES ..................................................................................................... 10
PROJECT COMMUNICATION ........................................................................................................................................................... 10
SPRINGBOARD DISCOUNTS ............................................................................................................................................................ 10
MEETING SPACE ................................................................................................................................................................................. 10
SPRINGBOARD’S EQUIPMENT LIBRARY ..................................................................................................................................... 10
FISCAL SPONSORSHIP REMINDERS .................................................................................................................. 10
OTHER FISCAL SPONSORSHIP RESOURCES & PROGRAMS ................................................................. 11
FRACTURED ATLAS ............................................................................................................................................................................ 11
INDEPENDENT FILMMAKER PROJECT ......................................................................................................................................... 12
INTERSECTION FOR THE ARTS INCUBATOR .............................................................................................................................. 12
FISCAL SPONSORSHIP DIRECTORY ............................................................................................................................................. 12
FISCAL SPONSORSHIP: SIX WAYS TO DO IT RIGHT BY GREGORY COLVIN ................................................................. 12
TIDES CENTER ..................................................................................................................................................................................... 12
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ABOUT THE PROGRAM
Springboard’s Incubator program is designed to provide fiscal sponsorship and other services
for small arts and cultural organizations (an entity with an ongoing mission) and artist projects (a
collaboration or undertaking with a limited scope or time-period)1. Many of our projects’ eventual
goals include becoming their own separate tax-exempt organization, though many others just
want a way to solicit funds for a single project or event. We have fiscally sponsored
organizations with budgets as low as a few hundred dollars and as large as $100,000+. We
currently sponsor around 170 projects.
In general, small, unincorporated groups founded and led by individual artists make up the
majority of program participants, though many have taken the further step of incorporating as a
nonprofit with the State of Minnesota.
Eligibility
To qualify for the Springboard for the Arts Incubator program, individuals and organizations
must:
Have an arts-based mission
⎯
Be based in Minnesota or producing a project in Minnesota
⎯
Apply funds raised toward non-profit purposes. Funds should not be used for the
⎯
purpose of influencing legislation, electing a candidate, or funding lobbying efforts. (Note
that this is in reference to the use of the funds themselves and does not prevent a non-
profit from doing general advocacy, either on behalf of their organization or of the arts in
general.)
We strongly suggest that prospective Incubator projects set up a checking account in the
project’s name. It will help your project run more efficiently day-to-day and stay organized during
tax season. (For more information on how to do this, see Vendors, Taxes, and Reimbursement
on Page 10.)
Creative Control and Intellectual Property
As long as your work is in compliance with our federal tax-exempt status, Springboard does not
influence the content or creative aspects of sponsored projects. Copyright and ownership of
intellectual property remain with the artists, and in return they must indemnify Springboard from
all related liability.
Application Process
Through your application we want to get a sense of your programming, the size and scope of
1 We’ll refer to both types as “Incubator Projects” throughout this manual.
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your project, where you are in the organizational process, and how your project is in line with
Springboard’s own mission. Acceptance into the program has little to do with relative size or
level of experience.
Total time from application to approval is approximately 4-6 weeks. For fastest response time,
submit applications before the 15th of each month. New applications are reviewed and
approved by a selection committee and are subject to approval by Springboard for the Arts’
Board of Directors.
Program Fees
The fiscal sponsorship program is part of our charitable mission. Springboard’s fees do not fully
cover the administrative costs.
$0.00 It’s free to apply to the Incubator program.
$60.00 - $120.00 Our annual program fee, which is charged at admittance into the
program and every year at your review/renewal, is sliding scale. We
ask folks to pay what they feel they’re able within this window.
7% Administrative fee from any check, cash, ACH, or credit card deposits
that Springboard manages on your behalf.
8.5% The average fee charged for online donations. GiveMN.org charges a
6.9% fee (though they also allow donors to cover their fee, and donors
tend to do so roughly 70% of the time). Springboard then charges a
5% administration fee on GiveMN.org donations, which is calculated
on the net amount.
0% Springboard does not take an administrative percentage of the value of
in-kind donations.
Recommended Steps Upon Receiving Approval
To simplify the process of keeping track of your project’s income and expenses, we highly
recommend setting up a checking account in your organization’s name that is separate from
your personal checking account(s). You can register a new business (such as a single member
LLC or nonprofit corporation) or set up an Assumed Name for your business through the
Secretary of State (https://mblsportal.sos.state.mn.us/Business/Search), then apply for a Tax
ID from the IRS (https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-
employer-identification-number-ein-online). At that point you’ll be able to open a business
checking account at the bank of your choice. Be sure to let us know if you change your business
structure, though, as that can alter the structure your fiscal sponsorship contract. If you
establish a new entity, we might need to draft a new contract for you to sign.
If your organization is managing a significant amount of income and plans to file an application
to become a 501(c)(3) within the first year, you may want to incorporate as a nonprofit with the
state of Minnesota. This is the first step towards becoming a 501(c)(3) non-profit with the federal
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government, but you’re not required to file your federal paperwork (1023 or 1023-EZ)
immediately, but it is generally advisable to do so within 18 months of incorporation.
Please note that Springboard’s General Liability insurance, Workers Compensation insurance,
and Director and Officers insurance policies do not cover our fiscally sponsored
projects/organizations. We recommend looking for an insurance policy or set of policies that
best fits the work you’re going to do and your current scale. We have an insurance guide on our
website that will give you an idea of the types of insurance available and their associated cost:
https://springboardforthearts.org/additional-resources/insurance-guide/
Annual Review & Renewal
All Incubator projects must check in with a review and renewal of their fiscal sponsorship
agreement with Springboard annually. Review/renewal notices will be managed on a quarterly
basis, based on the signing date of your last contract. You will receive email notification when it
is time to review/renew with a link to our form and will have several weeks to respond. This is an
important part of fiscal sponsor oversight and allows us to check in with your project and to
update your account information. We must close the accounts of any projects that do not renew
within the timeline provided in their email notification.
SOLICITING FUNDS
Donated Income vs. Earned Income
The only funds that legally must come through a fiscal sponsor are any type of “contributed
income”- donations, grants, or other funds that are tax-deductible. If your organization has non-
donated income (from things like ticket sales, performances, or workshops) it is called “earned
income,” and does not need to come through Springboard. Some organizations we sponsor run
all their income through Springboard to simplify their accounting, with the understanding that we
take an admin fee on all funds that come through Springboard whether or not the funds are tax-
deductible. We discourage, this, though, as it’s ultimately to the project’s detriment.
Donations
Contributions from individuals often make up the largest source of income for non-profit arts
organizations. By using a fiscal sponsor, donations to your project can be tax-deductible for
your donors, but you must follow certain guidelines. You must properly identify your relationship
with Springboard. Because donations to fiscally sponsored projects are legally made to
Springboard, fundraising materials and solicitations -- such as brochures, letters and event
invitations -- must follow legal guidelines. The following is the text to use when soliciting
donations:
[Project Name] is a sponsored project of Springboard for the Arts, a nonprofit arts service
organization. Contributions on behalf of [Project Name] may be made payable to Springboard
for the Arts and are tax deductible to the extent permitted by law.
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We strongly advise against the solicitation of “non-tax deductible” donations made directly to
the project. Even if your donor says they do not want the deduction, they could easily change
their mind come tax time. Most people will assume a donation is tax-deductible, so the situation
is ripe for confusion. You don’t want to create bad blood with your donors.
Donor Advised Funding
“Donor advised funding” refers to donations made by an individual who has direct control over
how the donated money is spent. The most common version of this for Incubator projects is
when a project director wants to make an initial donation to get the ball rolling on their project.
Springboard must consider any payment from project leadership in excess of $500.00/year as
the transfer of funds rather than a donation, unless the individual is able to recuse themselves
from decisions over how those funds will be spent.
Partially Deductible Donations
Donations are only fully deductible if whoever is donating does not receive goods or services for
their donation. Sometimes you may want to offer your donors something in return, like tickets to
a performance. In that case, the tax deduction and text are a little different:
[Project Name] is a sponsored project of Springboard for the Arts, a nonprofit arts service
organization. Contributions on behalf of [Project Name] may be made payable to Springboard
for the Arts. The value of [GOODS RECEIVED] is [$XX]. Any contribution above that amount is
tax deductible to the extent permitted by law.
Another common form of partially deductible donation is the purchase of silent auction items. In
that case, the tax-deductible portion is any amount paid over and above the stated value of the
item. Unfortunately, the entire payment will need to go through Springboard, even if it’s only
partially deductible.
In-Kind Donations
An in-kind donation is a donation not of cash, but of goods that will benefit your organization,
such as office equipment or items for a silent auction. Donations of property are fully deductible,
but the donor must determine the value. Contact Springboard in advance of accepting in-kind
donations if the donated item’s value is larger than $1,000. Springboard does not take an
administrative percentage of the value of in-kind donations, so you’re responsible for requesting
acknowledgement letters for all in-kind donors. You can do so through the form that’s linked on
your account page. Please note that Springboard cannot process vehicle donations.
Unlike donated goods, donated services are not tax-deductible under fiscal sponsorship. This
includes rent, legal, accounting, graphic design, web design, or printing services. You can of
course receive those kinds of donated services; it is just that the donor cannot get a tax
deduction for them.
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Matching Donations
Businesses will often have giving programs that will match an employee’s charitable donation.
Most often, donations to a group through a fiscal sponsor are eligible for these programs. The
employee donating to your project must remember to note Springboard for the Arts as the
recipient of the funds and designate the gift for your project. Forward any employer match forms
to Springboard for processing. Once the matching check arrives, it will be credited to your
account. Keep in mind that it often takes corporate matches several weeks to process before
they are sent out.
Online Donations
Online donations must be made through GiveMN.org, a site that is specifically designed for
nonprofit organizations. A step-by-step guide to set up a fundraising page is available as a pdf
on your account page (http://springboardforthearts.org/grants-funding/incubator/account-
page/).
GiveMN.org charges a 6.9% fee for processing donations online, though it offers donors the
chance to cover that admin fee. Donors have tended to cover GiveMN’s administrative fee a
little more than 50% of the time. Springboard lowe/rs our administration fee to 5% to help offset
this cost, and further reduces the impact by calculating the admin fee on the net amount. You
can anticipate 8.5% in fees being deducted from online donations on average, all told. Please
note that, because GiveMN acknowledges donations automatically, you cannot collect partially
deductible donations through the platform (See page 5). Because other platforms – such as
Kickstarter, Indie GoGo, and Hatchfund -- are not set up to accommodate fiscally sponsored
projects, Incubator projects cannot use them to solicit tax-deductible donations. These other
platforms also charge higher fees than GiveMN.org.
Credit Card Donations
For over the phone donations, Springboard can accept Visa, MasterCard, American Express, or
Discover, via our credit card Intuit account and swiper. The same 7% administration fee for cash
or check donations applies to credit card transactions as well. Additional credit card fees are not
passed on to the project.
Sponsorship vs. Advertising
Corporate sponsorship can be a great way to raise funds for your project. Advertising and
sponsorship are similar but have important differences. If a sponsor or advertiser controls the
content of a message they’ve paid for, it’s considered advertising. If the non-profit controls the
content (usually a simple thank you and logo placement), then it’s considered sponsorship.
Advertising income is not tax deductible. In fact, income from advertising is taxable, even for a
501(c)(3). We do not need to manage advertising income, but we do need to manage
sponsorship income.
Grants
Grants can be a major source of income for your project. A main benefit of fiscal sponsorship is
that you are eligible for more kinds of funding than you would be as an individual artist or for-
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profit business. However, there are more restrictions on granting through a fiscal sponsor than
through a separate tax-exempt organization. For legal reasons, Springboard must be made
aware of any grant proposals you plan to submit that require your fiscal sponsorship.
Springboard reserves the right to refuse to manage funding from proposals that we did not
endorse.
You are open to apply for government funding through the Minnesota State Arts Board, the
Regional Arts Councils, and other subsidiary government agencies, but our fiscally sponsored
projects are prohibited from soliciting their legislators for direct appropriations from the state.
Most federal agencies do not accept applications from fiscally sponsored projects.
Many smaller private and corporate foundations do not grant to sponsored organizations. Be
sure to do your research early and each time you plan to submit a proposal. Eligibility
requirements can change; if you submit a proposal that does not fit guidelines, it can reflect
poorly on both Springboard and on your organization.
If a grantor does accept fiscally sponsored projects, they will almost always require a letter of
support or other supporting documentation from Springboard that outlines our relationship to
your project and our financial status. The grantor may also request additional documents from
Springboard. You can request letters of support and other materials on your Account Page
(http://springboardforthearts.org/grants-funding/incubator/account-page/).
To avoid rush fees, contact us no less than one week (5 business days) before your grant
proposal is due. This time is necessary to prepare materials you may need, including letters of
support. Requests made fewer than 5 business days in advance are subject to a $75 rush fee.
Requests made fewer than 2 business days in advance may not be fulfilled.
In general, it is a great idea to study the attachments and support materials required by grantors
as early as possible. Applicants typically think of the narrative as the most time-consuming
aspect of a grant application, but often the attachments and support materials require
considerable lead-time and effort.
If you plan to submit a grant application that will utilize your fiscal sponsorship, but the grantor
does not require a letter of support or other materials, you still need to notify us of your plans.
You can do so by sending us an email (incubator@springboardforthearts.org).
Charitable Gambling
Due to licensing requirements and legal complexities, fiscal sponsor projects are not permitted
to raise funds via charitable gambling. That includes raffles and bingo.
Donor Acknowledgment
For donations of $250 or more, Springboard will send an acknowledgement email or letter to
your donors, provided we’ve received and deposited the payment. You will be copied on the
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acknowledgements, which will include Springboard’s federal ID number and serve as a receipt
for the donation. These letters will then be added to a Dropbox folder that you will have access
to for archive purposes. Springboard will send acknowledgement letters for gifts of $250 or more
from granting organizations when checks are sent directly to our office. If you want
acknowledgement letters to go out for donations less than $250, you have two options.
Option 1: You can draft your own acknowledgement letter that includes the following paragraph:
[Project Name] is a sponsored project of Springboard for the Arts, a nonprofit arts service
organization. Springboard for the Arts has been organized and operated to qualify as tax-
exempt under Section 501(c)(3) of the Internal Revenue Code; Taxpayer Identification Number
41-1690483.
Option 2: Springboard can write the acknowledgement letter for you if you complete the form
available on your account page (https://springboardforthearts.org/grants-
funding/incubator/account-page/). You’ll need to know donation amounts, names, email
addresses, and mail addresses of those you would like to receive acknowledgement letters
before you complete the form.
Acknowledgements for donations through GiveMN.org are done automatically; Springboard
does not send out any additional material for these donations.
MANAGING YOUR FUNDS
Deposits
If you are running a campaign aimed at individual donors, you can collect checks and drop them
off or mail them to Springboard (262 University Ave. W. St. Paul, MN 55103). Do not instruct
your donors to mail funds to Springboard directly. We sponsor over 150 projects, many of which
have the same donors. Having checks sent in by the project head helps us make sure your
funds are credited properly.
Processes vary from funder to funder, but checks from grantors are often sent directly to
Springboard and not to the project head. In these cases, Springboard will deposit and
acknowledge the donation without any additional prompts or forms needed from you.
If you ever need to know the status of grant funds you are expecting, feel free to contact us at
incubator@springboardforthearts.org.
We can accept deposit donations made via check, cash, credit card, or GiveMN.org (see pages
6 and 7 for more information on the last two methods). Some things to keep in mind:
1. Checks must be made out to “Springboard for the Arts.” The memo line must include
your project name.
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2. We cannot accept checks made out to your project’s name or “[Your Project] /
Springboard for the Arts.” Please make sure your project name is in the memo line.
3. We can deposit cash, but it must be dropped off at Springboard’s office directly and we
can write acknowledgement letters only if the donor has provided all relevant contact
information to you and received a detailed receipt at the time of the gift. We’ll need a copy
of that same receipt as well.
What happens to funds that are deposited with Springboard?
We deposit Incubator funds into a checking account that is separate from Springboard’s
operating cash or reserves. The income and expenses are all tracked by program; weekly
reports are sent to each project director on Thursday afternoon, if there’s been any account
activity. Springboard takes our administrative fee at the time the income is deposited. The
balance of your fund stays with us until you request it, and you are not required to maintain a
minimum balance. Funds are not available until a deposit has been processed and clears the
bank; this can take between a few days to two weeks. Incubator projects are welcome to
withdraw their funds on an as-needed basis or may opt to withdraw their funds in bulk in order to
manage their expenses more readily. In all cases, we very strongly recommend each project
maintain a bank account for their project that is separate from any personal accounts.
Payment Requests
Request funds via the online Payment Request Form linked on your Account Page:
https://springboardforthearts.org/grants-funding/incubator/account-page/
Requests received by Monday at noon will be issued, by direct deposit or a mailed check, the
following Monday. Anything received after Monday at noon will be included in the following
week’s batch. Springboard will only issue payment to the project itself or the project head. We
cannot issue payments to third parties. You are not required to hold a minimum balance in your
Springboard account.
Payment requests will be honored only if:
1. The online request form(s) have been completed
2. Any follow-up questions have been adequately answered
3. The funds to cover the request have cleared
Vendors, Taxes, and Reimbursement
Springboard treats unincorporated fiscal sponsor projects as independent contractors. Any
independent contractor who receives $600 or more from us will be issued a 1099 tax form at the
end of the year. If some of those funds were to reimburse yourself for project expenses and
supplies, you will need to itemize those expenses on a Schedule C (profit and loss from
business) to reduce your taxable income. It is imperative that you keep track of all money
coming in and receipts of payment.
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Springboard is happy to offer assistance, but please note that proper tax reporting for your
project is your responsibility. It is the responsibility of the project director, for both incorporated
and unincorporated projects, to send out 1099s to individuals paid $600 or more for work on the
project. If you need assistance with recordkeeping or tax preparation, Springboard offers artist-
friendly workshops and referrals to bookkeepers and tax professionals.
Reports
Financial statements are issued by email every week on Thursday and include a full, up-to-date
history of activity, including deposits, deducted administrative fees, and payment requests.
Projects or Organizations that have yet to receive an initial deposit will not receive these weekly
reports.
OTHER PROGRAM BENEFITS & SERVICES
Project Communication
You can reach us by email at incubator@springboardforthearts.org or by phone at 651-789-
0163. Email is Springboard’s primary communications tool with fiscal sponsor projects, but
we’re happy to communicate via post or phone if that’s preferable. We’ll let you know of renewal
deadlines, useful workshops, and upcoming grants and opportunities.
Springboard Discounts
Springboard offers one free job or internship posting on our job board a year to Incubators. We
also offer one free consultation a year for each project. For more information, email
incubator@springboardforthearts.org.
Meeting Space
Springboard’s conference room and event spaces are available at a discounted rate for
sponsorship project group meetings or events. See https://springboardforthearts.org/262-
university-site-use/ for pricing and availability.
Springboard’s Equipment Library
The Equipment Library allows artists and individuals enrolled in the Incubator program (along
with several other Springboard programs) the opportunity to borrow cameras, lighting
equipment, projectors and other AV equipment for up to 3 days at no charge. If you’d like to set
up an account to use the library, you can do so here: https://springboard.myturn.com/library/
FISCAL SPONSORSHIP REMINDERS
DO THIS:
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1. Be aware of your deadlines and needs – many of our projects apply for the same grants,
and we are not always able to accommodate last minute requests.
2. Make sure donation checks are made out to Springboard for the Arts with your
organization’s name in the memo line.
3. Keep track of your records. The better organized you are day-to-day, the easier it will be
to file your taxes or prepare grant reports when the time comes.
4. Let us know what’s working and what’s not. We’re here to help, and we always strive to
do better.
DON’T DO THIS:
1. Use Springboard’s EIN or Tax Exemption Certificate without our knowledge or consent.
No consent will be given for any purpose that does not align with Springboard’s mission.
2. Re-grant money from your fund to another entity.
3. Record and keep credit card information from your donors.
4. Use contributed funds for anything outside your stated project.
5. Use Springboard’s name or information to register for services or accounts.
6. Apply for exemption from sales tax. With rare exceptions, Springboard’s exemption from
Minnesota sales tax does not extend to fiscally sponsored projects.
7. Solicit your state or federal legislators for government funds through direct appropriation.
OTHER FISCAL SPONSORSHIP RESOURCES &
PROGRAMS
Springboard partners with many other like-minded arts organizations and resources both
locally, regionally, and nationally. Parts of Springboard’s program were originally modeled on
those of Fractured Atlas in New York and the Arts Intersection Incubator in San Francisco.
Fractured Atlas
Fractured Atlas is a national arts service organization based in New York with many great
professional development services for artists, including fiscal sponsorship. You can find out
more at: https://www.fracturedatlas.org/
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Independent Filmmaker Project
The Gotham Film & Media Institute’s fiscal sponsorship program is exclusively for creative,
artistic and/or educational film, video, and transmedia projects, giving filmmakers the benefit of
Gotham’s focused experience and reputation in the field. You can find out more at:
https://fiscal.thegotham.org/
Intersection for the Arts Incubator
The Intersection for the Arts Incubator Program provides developmental support to San
Francisco and Bay Area artists and arts organizations including fiscal sponsorship/project
incubation: https://theintersection.org/get-support/fiscal-sponsorship/
Fiscal Sponsorship Directory
A national directory of nonprofits offering fiscal sponsorship:
http://www.fiscalsponsordirectory.org
Fiscal Sponsorship: Six Ways To Do It Right by Gregory Colvin
Gregory is an attorney and legal authority on fiscal sponsorship. His book is available for order
at http://www.fiscalsponsorship.com.
Tides Center
The Tides Center is “The nation’s largest fiscal sponsor of progressive initiatives,” operating
more than 200 projects nationwide. Their website includes resources, information, and
advocacy for fiscal sponsorship: http://www.tidescenter.org/fiscal-sponsorship
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