# 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 )