# Fiscal sponsorship

## What is a fiscal sponsor?

A fiscal sponsor is a legal entity that holds money on behalf of a project / local group / working group that doesn't have a legal entity. It allows you to focus on fundraising and spending the money without having to worry about setting up and maintaining a legal entity which can be tiresome.

## Do I need a fiscal sponsor?

It depends. If you are just collecting a few hundred quids / dollars / euros, you probably don't need one. It's fine to collect that on a rebel's bank account (or better, create a new bank account with multiple signatories).

If you plan to collect thousands, it can become a problem as this will be considered as personal income for which you can be taxed. It may also raise a trust issue within the community. In those cases, it's better to have a legal entity that can hold the money on behalf of the community. It could be an entity that you create yourself with a few other rebels (that will effectively act as a fiscal sponsor for the group), or it could be an existing one that will offer that service for you. We are listing below a few of those entities.

## Fiscal hosts that are already hosting XR groups

| Legal entity                                                                                                  | Hosted XR groups                                                                                                                                                   | Open to host more groups?                                     | Terms                                                                                                                                      | Limitations          | Fees |
| ------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------ | -------------------- | ---- |
| Compassionate Revolution Ltd.                                                                                 | XR UK                                                                                                                                                              | n/a                                                           | [MoU](https://drive.google.com/open?id=1xR_mg1XYtm1tbNUQ14_i0qyqS24Snmtc)                                                                  | UK                   | none |
| [All For Climate ASBL](https://docs.google.com/document/d/1FXhTd3dehhT377BWgz-ljT-_0dtrUb7s8wBTscgnNtE/edit#) | [XR Barcelona](https://opencollective.com/xr-barcelona), [XR Namur](https://opencollective.com/xr-namur), [XR Tournai](https://opencollective.com/xr-tournai), ... | yes ([apply](https://opencollective.com/allforclimate/apply)) | [MoU](https://docs.google.com/document/d/1p4rBp0oxF9QRcSnSZoQZXDl55HwW-6xHWPPzGjmOo60/edit?usp=sharing)                                    | euro zone            | none |
| [Open Collective UK](https://opencollective.com/uk)                                                           | [XR Hackney](https://opencollective.com/xr-hackney)                                                                                                                | yes ([apply](https://opencollective.com/uk/apply))            | n/a                                                                                                                                        | UK                   | 10%  |
| [Open Source Collective](https://oscollective.org)                                                            | [RebelsManager](https://opencollective.com/rebelsmanager)                                                                                                          | yes ([apply](https://opencollective.com/opensource/apply))    | [ToS](https://docs.google.com/document/u/1/d/e/2PACX-1vQbiyK2Fe0jLdh4vb9BfHY4bJ1LCo4Qvy0jg9P29ZkiC8y_vKJ_1fNgIbV0p6UdvbcT8Ql1gVto8bf9/pub) | open source projects | 10%  |

(if you know of other fiscal hosts, please edit this page to add them or contact <citizenspring@protonmail.com>)


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