Charity On Top Foundation · GoodFunds

Fiscal Sponsor Basics for Employee Relief Programs

A practical guide for HR and Total Rewards leaders who want to support employees through life's toughest moments — without taking on unnecessary tax, compliance, or administrative burden.

With the right charitable structure, employee relief programs can be tax-efficient, compliant, fair, and genuinely meaningful. A fiscal sponsor helps you focus on helping employees while the program framework, review discipline, and reporting are handled the right way.

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01

Tax clarity

Relief support can be structured so employees receive help without creating avoidable tax issues.

02

Compliance discipline

Clear charitable guardrails, documentation, and objective criteria matter from day one.

03

Fairness at scale

Support a broad employee population through consistent rules and independent review.

04

Simpler administration

The right fiscal sponsor helps manage application, review workflow, and reporting requirements.

Why organizations use a fiscal sponsor

Employers often want to help employees in crisis, but they do not want to improvise a program that creates tax exposure, inconsistent decisions, or operational burden. A fiscal sponsor provides the charitable structure and administrative support to make the program practical.

What your organization gains
  • Tax-efficient employee relief support
  • Compliant charitable administration
  • Independent review and written criteria
  • Consistent handling of hardship requests
  • Clear documentation and reporting process
  • Back-end 24/7 portal to administer and oversee your fund
What becomes difficult without one
  • A direct charitable pathway for individual support
  • A practical review model that feels fair
  • Administrative capacity for ongoing requests
  • Confidence that decisions are consistent
  • A structure leadership and legal teams can support

1. Basic eligibility checklist

Employee relief funds are generally intended to support employees experiencing sudden and unexpected hardship. These are the foundational categories most leaders want to confirm first.

Eligible recipients

  • Employee or immediate family member
  • Broad group of employees (not pre-selected individuals)
  • Demonstrated financial need

Qualifying hardships

  • Natural disasters (fire, flood, hurricane)
  • Serious illness or injury
  • Death of an immediate family member
  • Housing displacement
  • Domestic violence situations

Eligible expenses

  • Temporary housing or rent
  • Essential home repairs
  • Funeral expenses
  • Medical costs not covered by insurance
  • Replacement of basic necessities

Not eligible

  • Routine living expenses
  • Credit card debt
  • Non-essential purchases

2. Executive assurance

The questions finance, legal, HR, and leadership teams usually ask first.

Is this taxable to employees?

When structured properly through a charitable program, grants may be tax-free under hardship and disaster relief rules. That means employees get help when they need it most without creating unnecessary tax burden.

Why can't we just use our company foundation?

Company foundations face strict self-dealing and private benefit limits when giving to employees. A fiscal sponsor applies an independent, objective review so grants stay charitable and defensible.

How do we ensure fairness across employees?

Written eligibility criteria, a broad employee class, and an independent review process ensure every request is evaluated using the same standards.

How do we prevent misuse?

Documentation requirements, defined qualifying events, and confidential third-party review keep grants tied to genuine, unexpected hardship.

Will this be difficult to manage internally?

No. The fiscal sponsor handles applications, review, disbursement, and reporting, so HR stays focused on supporting employees.

3. Build your employee relief policy

A strong policy should feel clear for employees and defensible for leadership.

1

Purpose

Provide financial assistance to employees facing sudden and unexpected hardship.

2

Eligibility

Employees or immediate family members experiencing a genuine financial hardship.

3

Qualifying events

  • Disaster
  • Medical emergency
  • Death in family
  • Housing displacement
4

Eligible expenses

  • Housing
  • Medical
  • Funeral
  • Essential repairs
5

Review process

  • Independent review
  • Objective criteria
  • Confidential process
6

Program administration

May be administered through a charitable partner to support compliance, transparency, and reporting.

4. Employee relief application preview

A simple, respectful process designed for clarity, fairness, and documentation readiness.

Application template preview
Expense category
Certification
Select a category and confirm certification.

5. Real-world relief scenarios

These examples show how requests can be evaluated in practice using clear categories and consistent reasoning.

Eligible

Housing emergency

Facing eviction after a medical crisis. Eligible because it is a sudden hardship tied to housing.

Eligible

Natural disaster

Home damaged in wildfire. Eligible due to disaster-related displacement and urgent need.

Eligible

Funeral expenses

Loss of spouse or immediate family member. Eligible when related to sudden funeral costs.

Eligible

Child hospitalization

Extended medical care required for a child. Eligible due to medical hardship.

Eligible

Domestic violence relocation

Immediate need for safe housing and relocation expenses. Eligible as an emergency situation.

Not eligible

Credit card debt payoff

Request to pay off general debt not tied to a sudden qualifying hardship. Not eligible under relief program guidelines.

6. How the GoodFunds program works

GoodFunds is Charity On Top's corporate foundation program. You establish a branded, compliant giving fund without building your own foundation; Charity On Top acts as the fiscal sponsor and handles the legal, administrative, and compliance work behind the scenes.

Formalize your employee relief, volunteerism program, corporate matching, and more

Customized scholarship programs and support

COT acts as the fiscal sponsor

Back-end 24/7 portal to administer and oversee your fund

Make tax-deductible contributions with campaigns, direct donations, or employee paycheck contributions

Use fund to pay out charitable projects, volunteer expenses and IRS deemed tax-free employee relief

No minimum balance and no percentage of funds taken

COT handles ALL tax reporting, back-end admin, compliance, and approvals

COT provides ongoing employee relief eligibility to ensure full IRS compliance

Need something faster? FFA Quick Care Card

Turnkey open-loop digital or physical cards for employees needing relief. Single cards or bulk orders, load value starts at $100, tax-deductible for the purchasing company and tax-free to the employee under relief.