Ultimately, any account system that truly supports fiscal sponsorship must

provide all functions, reports, editing, interaction and viewing to allow a

user to view a "subset" of the books that are specific to any given fund.  In

essence, the books of a fiscal sponsoring org are proper superset of all the

books of its projects.

Thus, an individual project contributor wants to:

- View the books for that project as an independent set, unencumbered by

  transactions for other projects.

  data, and have those reports only include data specific to that project.

The non-profit administrators want to:

- View the entire set of books for the organization, treating all income,

  expenses, and assets as belonging to the entire org, and only seeing the

  differences treating the project funds merely as "temporarily restricted

  assets".

- Be able to perform operations that span the entire books, such as

  reconciling bank accounts that are contain funds temporarily restricted for

  different projects.

## Other Resources

### Examples of Fiscal Sponsorship Agreements

More about [fiscal sponsors from the National Council of Non-Profits](http://www.councilofnonprofits.org/resources/resources-topic/fundraising/fiscal-sponsors).