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The National Network of Fiscal Sponsors

This is an excellent resource for anyone involved in fiscal sponsorships.  A point focus on from this page 10 Questions Funders Should Ask Grantees Who Use Fiscal Sponsors 

The Pre-Approved Grant Relationship model of fiscal sponsorship is widely misunderstood and easily abused as a “conduit” when the fiscal sponsor fails to exercise the requisite “discretion and control.” The key element to avoid in fiscal sponsorship relationships is the creation of a “pass-through” or “conduit” arrangement. The fiscal sponsor must exercise “variance power” or independent “discretion and control” over the fiscally sponsored project for the relationship to pass IRS muster.