[0] DIRECT PROJECT [Basic Characteristics] Project belongs to sponsor and is implemented by its employees and volunteers. No [Relationship is...] Employer- Employee Sponsor Total liabilities for acts of employees. 990, payroll tax returns Individual 1040’s [Comments] Legally, the project is no different from any other activity carried on by the sponsor directly. [Ownership of result] 
Sponsor
S p o n s o r
S p o n s o r u s u a l l y
P r o j e c t u s u a l l y
P r o j e c t