In a Comprehensive Fiscal Sponsorship Relationship, the fiscally sponsored project becomes a program of the fiscal sponsor and is a fully integrated part of the fiscal sponsor who maintains all legal and fiduciary responsibility for the sponsored project, its employees, and activities. Any work product is available to the public or to the charitable sector. The fiscal sponsor assures funders that the purposes and any restrictions of all grants and/or contributions will be met. This document outlines guidelines for comprehensive fiscal sponsorship.