MOSA Handbook

Welcome to the MOSA Handbook

This handbook documents how MOSA operates — our processes, guidelines, and resources for board members, fiscal sponsors, and community contributors.

Work in Progress

The MOSA Handbook is actively being developed. Content will be added as it’s compiled. Contributions welcome!

Contents

Governance

• Board of Directors — board composition and responsibilities
• Bylaws — organizational bylaws
• Code of Conduct — community standards

Programs

• Fiscal Sponsorship Guide — how MOSA fiscal sponsorship works
• Event Support — what support MOSA provides to events

Operations

• Onboarding new board members (coming soon)
• Financial processes (coming soon)
• Communication channels (coming soon)

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Fiscal Sponsorship

MOSA provides fiscal sponsorship for open source events and communities that align with our mission. As a fiscal sponsor, MOSA:

• Receives and disburses funds on behalf of the sponsored project
• Provides a 501(c)(3) umbrella for tax-deductible donations
• Handles tax filings and financial reporting for the project
• Provides organizational credibility to donors and sponsors

Applying for Fiscal Sponsorship

To apply for fiscal sponsorship, contact us with:

1. Description of your event or community
2. How it aligns with MOSA’s mission (open source, Drupal community)
3. Expected annual budget
4. Geographic focus
5. Current organizational status

The MOSA board reviews applications at regular meetings.

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Event Support

MOSA can provide the following support to fiscally sponsored events:

• Financial management — receiving sponsorship payments and paying event expenses
• Legal coverage — operating under MOSA’s nonprofit status
• Insurance — event liability coverage (where applicable)
• Accounting — annual financial reporting

Questions? Contact us.