Fiscal Sponsors

Return to Data Art Gallery.

# Packages
library(ggplot2)
library(treemapify)

# Data
tuesdata <- tidytuesdayR::tt_load("2024-03-12")
fiscal_sponsor_directory <- tuesdata$fiscal_sponsor_directory

# Wrangling
plot_data <- fiscal_sponsor_directory |>
  dplyr::select(n_sponsored, fiscal_sponsorship_model) |>
  tidyr::drop_na(n_sponsored) |>
  tidyr::separate_longer_delim(fiscal_sponsorship_model, "|") |>
  dplyr::mutate(fiscal_sponsorship_model = tidyr::replace_na(
    fiscal_sponsorship_model, "Unknown"
  )) |>
  dplyr::mutate(
    fiscal_sponsorship_model =
      dplyr::case_when(
        stringr::str_detect(
          fiscal_sponsorship_model, "Model A"
        ) ~ "Model A",
        stringr::str_detect(
          fiscal_sponsorship_model, "Model B"
        ) ~ "Model B",
        stringr::str_detect(
          fiscal_sponsorship_model, "Model C"
        ) ~ "Model C",
        stringr::str_detect(
          fiscal_sponsorship_model, "Model D"
        ) ~ "Model D",
        stringr::str_detect(
          fiscal_sponsorship_model, "Model E"
        ) ~ "Model E",
        stringr::str_detect(
          fiscal_sponsorship_model, "Model F"
        ) ~ "Model F",
        stringr::str_detect(
          fiscal_sponsorship_model, "Model L"
        ) ~ "Model L",
        stringr::str_detect(
          fiscal_sponsorship_model, "Other"
        ) ~ "Other",
        stringr::str_detect(
          fiscal_sponsorship_model, "Unknown"
        ) ~ "Unknown",
        TRUE ~ "Other"
      )
  )

# Colours
cols_vec <- rcartocolor::carto_pal(
  length(unique(plot_data$fiscal_sponsorship_model)) + 1, "Prism"
)[1:length(unique(plot_data$fiscal_sponsorship_model))]
names(cols_vec) <- unique(plot_data$fiscal_sponsorship_model)
bg_col <- "#fafafa"

# Plot
ggplot(
  data = plot_data,
  mapping = aes(
    area = n_sponsored,
    fill = fiscal_sponsorship_model,
    subgroup = fiscal_sponsorship_model
  )
) +
  geom_treemap(
    mapping = aes(alpha = n_sponsored),
    layout = "fixed", colour = bg_col
  ) +
  geom_treemap_subgroup_border(
    layout = "fixed",
    colour = bg_col,
    size = 3
  ) +
  scale_alpha_continuous(range = c(0.3, 0.8)) +
  scale_fill_manual(values = cols_vec) +
  coord_cartesian(expand = FALSE) +
  theme_void() +
  theme(
    legend.position = "none",
    plot.margin = margin(0, 0, 0, 0),
    plot.background = element_rect(fill = bg_col, colour = bg_col)
  )

Fiscal sponsorship is a business model — almost six decades old — that exponentially expands the charitable work of the nonprofit sector efficiently and cost-effectively. A fiscal sponsorship is an arrangement between a not-for-profit with 501(c)(3) tax-exempt status and another party without tax-exempt status. The Fiscal Sponsorship: 6 Ways to Do It Right books describes six models for fiscal sponsorships - Model A, the sponsor takes the project in-house; Model B, the independent contractor projec; Model C, a preapproved grant relationship; Model D, group exemption; Model E, the supporting organisation; Model F — technical assistance. Model L, Single Member LLC also exists.

This treemap visualises data from the Fiscal Sponsor Directory, showing the number of projects sponsored under different the different models. Each colour represents a different type of model, and the size of each box gives the number of funded projects. Model C is the most common approach, represented by the purple boxes.

Return to Data Art Gallery.