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Finance

Fiscal Sponsorship

Definition

A relationship where a nonprofit organization provides its tax-exempt status to a filmmaker's project, allowing donors to make tax-deductible contributions. Fiscal sponsors typically charge 5% to 10% of funds raised. This arrangement is especially useful for documentaries and educational films that can attract grants and charitable donations. A fiscal sponsor also handles accounting and donor reporting.

Example

A documentary filmmaker partners with From the Heart Productions as their fiscal sponsor. A donor contributes $5,000 and can deduct it on their taxes, while the fiscal sponsor takes a 7% fee ($350).

Related Terms

Read our in-depth guide: fiscal sponsorship film projects

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