If your organization is not yet recognized as tax-exempt under Internal Revenue Code Section 501(c)3, another way to become eligible for Taproot Plus is to provide signed documentation of fiscal sponsorship by a 501(c)3 organization.
A fiscal sponsor is a nonprofit organization that provides fiduciary oversight, financial management, and other administrative services to help build the capacity of charitable projects (Trust for Conservation Innovation). We recommend this overview from the National Council of Nonprofits if you are interested in learning more about fiscal sponsorship agreements.