This workshop will give attorneys practical tools for supporting grassroots LGBTQ+ initiatives in their home communities and beyond; specifically, we will explore the role attorneys can play in helping activists and organizers obtain the benefits of federal tax-exempt status. We will compare the option of creating a new 501(c)(3) entity with the alternative of housing emerging initiatives within an existing fiscal sponsor. Because fiscal sponsorship arrangements can be established with relative ease, they allow newly established entities or initiatives to grow and operate with the same tax benefits as established organizations; they also allow organizers to create time-limited initiatives in response to current events (e.g. advocacy for/against specific policy proposals; initiatives in response to man-made or natural disasters) or in commemoration of historical events (e.g. “XYZ 50th Anniversary Gala”). We will review case studies of how the LGBTQ+ movement has used fiscal sponsorship to incubate mainstream movement actors (e.g. state-level marriage equality organizations), intersectional activism (e.g. LGBT POC organizations), and issue-specific initiatives (e.g. state-level opposition to conversion therapy). The workshop will discuss key legal and operational issues when creating fiscal sponsorship arrangements, including drafting tips for Fiscal Sponsorship Agreements. Nonprofit leaders who have operated as fiscal sponsors for LGBTQ+ initiatives will also share their experiences and best practices.