Tax – Client is a nonprofit mentorship program designed to prepare low-income high school students for a career and/or post-secondary education in sports management and related professional fields. Client’s mentees receive guidance on college and career planning through project-based learning experiences and engage in community service opportunities. Client has been fiscally sponsored for the past few years and has only recently started offering mentoring sessions. Client is preparing to end its fiscal sponsorship and seeks assistance with incorporation and filing for tax-exempt status. This case has a companion case, 20-0045275, relating to trademark filing. VIP can find a volunteer to take that case separately if necessary.