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HOPE Fiscal Terms and Conditions
Humanitarian Operations Protecting Elephants (“HOPE”) is a project which exists under the fiscal sponsorship of Wings Over America (“WoA”). WoA is a nonprofit public benefit corporation located in Laurel, Maryland, qualified as exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code (“IRC”) and classified as a public charity under IRC Sections 509(a)(1). The WoA Board of Directors has delegated oversight of HOPE’s activities to the individual members of the HOPE Advisory Committee, subject to the ultimate direction and fiduciary responsibility of the WoA Board.
All gifts, contributions, and grants intended to support HOPE must be made to WoA. The WoA Board shall place all gifts, grants, contributions, and other revenues received by WoA for the purposes of the HOPE project into a restricted fund to be used for the sole benefit of HOPE’s mission. All money and the fair market value of all property in the restricted fund will be reported as the income of WoA on WoA’s financial statements and tax returns.
The fiscal sponsorship agreement between WoA and HOPE provides WoA with the variance powers necessary to enable WoA to treat the restricted fund as WoA’s asset in accordance with Accounting Standards Codification (ASC) paragraphs ASC 958-605-25-25 and -26, formerly expressed in Statement No. 136 issued by the Financial Accounting Standards Board (FASB). The assets in the restricted fund are not subject to the claims of any creditor or to legal process resulting from activities of WoA unrelated to the HOPE."