In a bulletin issued September 6, 2005, the Internal Revenue Service provided guidance to those interested in forming new organizations for relief of Hurricane Katrina victims, IR-2005-93, found here. The IRS also promoted the concept of fiscal sponsorship of relief projects through charities already in place, saying: “Use of existing charitable organizations is encouraged because such organizations, including churches, are frequently able to administer relief programs more efficiently than newly formed organizations, because they already have fund-raising and distribution infrastructures in place.”