Pass-Through Gifts and Fiscal Sponsorship Defined

Have more questions? Submit a request

Pass-Through. When a donor designates a charitable gift to a specific service unit or troop, this gift is considered a pass-through, as it “passes through” the council’s administrative offices and then is directly awarded to the Service Unit or troop. Monetary donations of $250 or more must be received by the council to comply with IRS laws for charitable donations.


If a troop has decided, by a democratic process, to support an individual girl's Gold Award project, then pass-through donations to the troop may be used to support an approved Gold Award project based on the approved budget for that Gold Award project.


Gifts-in-kind can also be considered pass-through gifts but can be received directly by the Service Unit or troop. For more about in-kind donations, see:


Fiscal Sponsorship. A fiscal sponsor is a nonprofit organization that provides fiduciary oversight, financial management, and other administrative services to an organization or cause that is not yet recognized as tax-exempt under Internal Revenue Code Section 501(c)(3). Girl Scout Service Units and troops are not considered separate organizations and can use GSNorCal’s tax ID number in lieu of a fiscal sponsorship.


Articles in this section

Was this article helpful?
0 out of 0 found this helpful