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fiscal sponsorship FAQs.

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  1. What is Fiscal Sponsorship?
  2. Is fiscal sponsorship exclusive to film projects? It is used in other industries?
  3. What model of Fiscal Sponsorship does TFC practice? How does it work?
  4. Does having a fiscal sponsor make me or my project a nonprofit or a 501(c)(3)?
  5. What is the difference between a fiscal sponsor and a fiscal agent? Which one is TFC?
  6. What is the difference between a tax receipt, tax deduction, tax write-off, and a tax credit?
  7. What is the difference between a donor and investor; soft money and hard money?
  8. What is the difference between corporate sponsorship and fiscal sponsorship?
  9. How can my film benefit from having fiscal sponsorship from The Film Collaborative?
  10. What are the program costs? How are costs calculated?
  11. Are International applicants eligible to apply?
  12. Does TFC require US residents to have a business entity with an EIN? Can I use my SSN instead? What type of business entity should I register?
  13. How do I apply?
  14. Once my project is approved what do you need from me to get started?
  15. I am returning with a project that was previously fiscally sponsored. Do I need to apply again?
  16. How should I prepare for the fiscal sponsorship consultation meeting?
  17. What is the application deadline? Once I apply, how long does it take to get a decision?
  18. Is my application confidential? Are donors to my project confidential?
  19. Can I apply for fiscal sponsorship for more than one project?
  20. What kind of projects does the fiscal sponsorship program work with?
  21. Can I apply for Fiscal Sponsorship at any stage of my project?
  22. What are the criteria for the selection of the projects?
  23. Can my project have more than one fiscal sponsor?
  24. Why does TFC use the Nonfiction Core Application for fiscal sponsorship applications?
  25. The application asks for a logline, what is a logline? Should I include my script in the application?
  26. When should I apply for fiscal sponsorship? Why is the funding plan for my project so important?
  27. Do I need to have a fundraising plan for my entire budget? Is there a fundraising minimum or maximum?
  28. What is a donation pledge?
  29. Why do you want to know how I will raise funds outside of the fiscal sponsorship program?
  30. How do I make an industry standard comprehensive line item budget?
  31. Does TFC provide funding resources?
  32. Why should I apply for grants? Aside from funding, are there other reasons to apply for grants?
  33. Where can I get help with grant writing?
  34. Can I receive grants and funding that do not require a fiscal sponsor?
  35. What donation payment types does TFC accept?
  36. Does TFC accept check donations? Who should the check be made out to? What address should it be mailed to?
  37. Can I receive online donations by credit or debit card to my project? Is there an extra fee?
  38. Does TFC accept donations from Donor Advised Funds (DAFs)? What are the instructions?
  39. Does TFC accept stock donations for fiscally sponsored projects? What is the extra advantage to the donor when they donate stock?
  40. Can I combine crowdfunding with fiscal sponsorship?
  41. Does TFC accept matching donations?
  42. Can I give donors and funders a credit in my film? How should I credit the people who work on my film?
  43. How should TFC be credited in the film credits?
  44. Can I get in-kind donations for my project? Can someone on my crew or one of my actors provide their services as an in-kind donation?
  45. What information do you need for each donor?
  46. How and when are tax receipts sent to donors?
  47. How do I withdraw funds raised for my project?
  48. How do I account for project funds received on my taxes?
  49. What reporting does TFC require from fiscally sponsored projects?
  50. How do I close my project when it is complete or I decide not to move forward with it?
  51. What if my project does not move forward and I have not spent all the funds raised via TFC fiscal sponsorship?
  52. When should membership be renewed? What happens if my membership lapses? Are renewal invitations automatic?
  53. Will TFC submit a grant application on behalf of my project to the National Endowment for the Humanities (NEH)?
  54. What is TFC’s full legal name and tax ID?
  55. Can I contact you?
  1. What is Fiscal Sponsorship?

    Fiscal Sponsorship refers to the practice of nonprofit organizations offering their legal and tax-exempt status to groups—typically projects—engaged in activities related to the sponsoring organization’s mission. It typically involves a cost-based contractual arrangement between a project and an established nonprofit.

    The term fiscal sponsor is sometimes referred to by funders using other words such as the applicant must have 501(c)(3) status, be tax-exempt, and be a nonprofit. However, the correct term is fiscal sponsor for these purposes.

    A fiscal sponsor allows a project that furthers the nonprofit mission to raise funds from individuals, foundations, government, and other philanthropic sources that give only to nonprofit organizations, using the nonprofit status. Funds raised for the sponsored project are re-granted, at the discretion of the fiscal sponsor, to the project and can be requested to pay project expenses.

  2. Is fiscal sponsorship exclusive to film projects? It is used in other industries?
    Fiscal sponsorship is not limited to film at all! It is utilized across all sectors including other arts, human services, public health, environmental, community endeavors, international aid, and a host of other human services.
  3. What model of Fiscal Sponsorship does TFC practice? How does it work?

    There are 6 different models of fiscal sponsorship practiced in the United States, TFC uses Model C: Pre-Approved Grant Relationship, also known as a Grantor - Grantee relationship. This model is most commonly used in the arts sector.

    In the Model C: Pre-Approved Grant Relationship:

    1. The fiscally sponsored project remains a separate entity retaining creative control and responsibility for managing its tax reporting and liability issues. The fiscal sponsor does not take any ownership of any part of the results of the project’s work.
    2. The project must assure the sponsor that they used funds received to accomplish the ends described in the project proposal.
    3. In Model C, the fiscal sponsor pays the project, the project pays expenses, and the fiscal sponsor does not pay project expenses directly.
    4. Except for the agreed-upon administrative overhead charges to sponsored projects and the exercise of its variance powers, funds received by the fiscal sponsor belong to the fiscal sponsor and are re-granted to the project.
    5. The fiscal sponsor monitors all projects for appropriateness of expenditures and budgetary solvency and routinely reviews project fund balances down to the level of individual grants.
    6. The fiscal sponsor builds, maintains, and continually improves financial management, accounting, administrative, reporting, human resources, training, risk management, and technical assistance systems.
    7. The fiscal sponsor ensures that projects comply with grants and government contract financial and administrative requirements.
    8. The fiscal sponsor reviews, approves, and signs all grant contracts.
    9. The fiscal sponsor acts as a grantor supporting projects by granting to the entity conducting the project.

    TFC complies with the best practices recommended by the National Network of Fiscal Sponsors (NNFS). You can find more information on the Pre-Approved Grant Relationship here.

  4. Does having a fiscal sponsor make me or my project a nonprofit or a 501(c)(3)?

    No. Having a fiscal sponsor does not make an individual or project a nonprofit or a 501(c)(3). Only the IRS can make a 501(c)(3) ruling. 

  5. What is the difference between a fiscal sponsor and a fiscal agent? Which one is TFC?

    TFC is a fiscal sponsor, not a fiscal agent. The difference is explained in these informative articles written by lawyers specializing in this field:

  6. What is the difference between a tax receipt, tax deduction, tax write-off, and a tax credit?

    Here is a clear explanation of the difference between a tax receipt / tax deduction / tax write-off and a tax credit.

  7. What is the difference between a donor and investor; soft money and hard money?

    A donor contributes money to your project and receives a charitable tax receipt in return. A donor cannot receive profits from the project.

    • Fiscal sponsorship can help a project access donations from US taxpayers.
    • Donors who do not file taxes in the US cannot use a US tax receipt in their own country.
    • Some non US taxpayers and funders prefer donating to projects through fiscal sponsorship because they feel more comfortable giving to a business entity with a proven financial history.
    • Before applying for fiscal sponsorship, connect with potential donors and ask for donation pledges. This will help you gauge actual interest, rather than interest in the project from people who may not be planning to donate.

    An investor contributes money to your project that must be repaid, plus a return at the end. An investor cannot receive a charitable tax receipt for invested funds.

    In film financing, the terms soft money and hard money are often used.

    Soft money refers to funding that does not need to be repaid, such as donations, grants, tax credits, and rebates. Soft money provides non-recoupable capital and adds credibility to a project.

    Hard money is an investment or loan that must be repaid, often with interest or profit, such as equity from investors or a commercial loan. Hard money is essentially a loan that has a financial claim on the film's success.

  8. What is the difference between corporate sponsorship and fiscal sponsorship?

    Corporate sponsorship consists of support in the form of money and/or product in return for advertising, publicity, brand recognition. This is a marketing expense and not usually a tax-deductible donation since they are paying for something you are providing something in return for their payment: It is a purchase, not a donation.

    Many corporations also have philanthropic arms that donate to tax-exempt charitable organizations. An online search will help you find corporate foundations that may be appropriate for your project.

    Fiscal sponsorship can be utilized when a film or media-related project secures funding from individual, foundation or government sources that give only to nonprofit organizations with IRS 501(c)(3) tax-exempt status. A fiscal sponsor is a nonprofit organization with 501(c)(3) status that allows a project that furthers the nonprofit mission to raise funds using the nonprofit status. Funds raised for the sponsored project are re-granted, at the discretion of the fiscal sponsor, to the project and can be requested to pay project expenses.

  9. How can my film benefit from having fiscal sponsorship from The Film Collaborative?

    Many individual donors, foundations, and other funders will only donate to an established 501(c)(3) tax-exempt nonprofit organization. Starting a 501(c)(3) is a time-consuming and expensive process; TFC created the fiscal sponsorship program so that filmmakers and artists do not have to take on this burden and can concentrate on their projects.

  10. What are the program costs? How are costs calculated?

    Program Costs

    There are fees and administrative costs. The difference is important:

    • Fees are fixed prices for specific services, for example, application fee, membership fee.
    • Administrative costs help sustain the program and support our ability to serve filmmakers, they cover things like staff time, legal, accounting, overhead


    Fees

    • Application Fee: $55, paid at the time of application.
    • Membership Fee: $90 annually, due during onboarding and renewed on the anniversary of the first payment for as long as the project participates in the program.
    • Credit Card Fee: Credit card donations may incur an additional 2.2% plus $0.30 per transaction. Donors can choose to cover this fee at checkout, and about 60% do. The credit card fee is subtracted from the gross amount before TFC receives the funds. TFC is not responsible for any changes in the credit card fee rate.


    Administrative Costs

    • Donations and Most Grants: 5% of the amount received by TFC.
    • Grants Requiring TFC Submission or Administration: 7% of the amount received. This applies only in cases where TFC must apply for or manage a grant on a filmmaker’s behalf and is uncommon.

     

    How are administrative costs calculated?

    * These examples are based on the admin cost of 5% of the amount received by TFC:

    • A GROSS donation of $10,000 - 5% = $9,500 NET
    • To calculate a NET donation of $10,000: $10,000 / 0.95 = $10,526.32 GROSS
  11. Are International applicants eligible to apply?

    International filmmakers are encouraged to apply, with some exceptions.

    As a US-based nonprofit organization, TFC is not allowed to provide funding support to any person or in any country/territory that is the subject of sanctions administered by the US Government except as permitted under US law. This website has more information about these laws and regulations.

    I do not live in the US and don't have a US tax ID, how do I get one?

    With the exception of persons in the above mentioned countries, anyone can apply for a US Employer Identification Number (EIN).

    An EIN is a nine-digit number (formatted as 12-3456789) assigned to employers, sole proprietors, corporations, partnerships and other entities for tax filing and reporting purposes.

    Questions about the EIN application process should be directed to the IRS. Read more here.

  12. Does TFC require US residents to have a business entity with an EIN? Can I use my SSN instead? What type of business entity should I register?

    TFC does not require U.S. residents to register a business entity, though we strongly recommend it.

    You may use your Social Security Number (SSN) as long as you maintain a separate bank account for project funds.

    What type of business entity should I register?

    The type of business you register should be appropriate for your needs. Consult a tax professional to help you make this decision.

    The types of US business structures are explained in the IRS website here.

    In the US the IRS considers IRS considers donation and grant funds paid to a project as income. More information on this is available in this FAQ below.

  13. How do I apply?
    • Start by going to the How to Apply page.
    • Follow the steps in the Application Checklist at the top of the page.
    • Complete the Prospective Applicant Inquiry Form. This form tells us if your project is eligible, it is NOT the application. Give a brief description of your project. In the fundraising section, explain how you plan to raise a minimum of $30,000 from sources that require fiscal sponsorship. If you have donation pledges or awarded grants that require fiscal sponsorship provide the details. Fundraising is encouraged from all sources; include funding from sources that require sponsorship, and sources that do not require fiscal sponsorship to give a full picture of the overall funding scenario for the project.
    • Once we review your information, we will contact you within a few days to schedule a consultation if you are a good candidate for the program.
    • In the meantime, start preparing your application, instructions are here.
  14. Once my project is approved what do you need from me to get started?

     Upon approval of your project the following will be requested. Further information and instructions will be included in follow-up correspondence tailored to your project’s unique needs.

    • Become a TFC member at the Contributor level
    • Confirm the names of the primary and secondary contacts
    • Sign Fiscal Sponsorship Agreement stating that you will:
      • Keep track of all expenses connected with the project
      • Spend donated funds on project expenses included in the budget approved by The Film Collaborative
      • Complete and return annual Project Status Report
      • Comply with all funder reporting requirements, on time, as per the funder’s schedule
      • Maintain TFC membership at the Contributor level or higher for the length of the sponsorship
    • Provide a signed W9 form for U.S. filmmakers. International filmmakers will sign an Out of Country agreement or W8 form
    • Provide bank account information to set you up to receive funds 
    • Provide content for your webpage. Examples can be found here.
  15. I am returning with a project that was previously fiscally sponsored. Do I need to apply again?
    Yes, we are required to have current information on file for all projects. To submit an updated application you can update your previous application. Depending on how recently you last applied to the program the application may have changed, please compare your application to the guidelines to ensure all sections are included in your updated version. Upload your application via the How to Apply page. Applicants with confirmed funding are prioritized.
  16. How should I prepare for the fiscal sponsorship consultation meeting?

    The consultation meeting is an opportunity for you to talk candidly about your project and ask questions about the fiscal sponsorship program. It is an opportunity for us to meet, develop a rapport, and mutually get to know your project and the fiscal sponsorship program.

    • To prepare, read the information on the website before the meeting. In this meeting you can ask questions about what you read. We will not have time to read the website during the meeting if you have not already gone through it.

    • We see the best results when the filmmaker is invested in their fundraising when they apply to the program. Be prepared to talk specifically about how you initially plan to raise funds that require fiscal sponsorship. Most project fundraising plans grow and evolve throughout the life of the project. We are interested in hearing about how you plan to get started and raise the first $30,000 using the program.

    • We will send you a calendar meeting invitation, make sure you know what time the meeting is in your time zone.

    • Meetings will be on-camera using Zoom unless you request an exception. TFC will supply the Zoom link. Plan to be in a stationary, reasonably quiet place, where you can focus on the meeting with your camera on.

  17. What is the application deadline? Once I apply, how long does it take to get a decision?

    There is no application deadline; you can submit it anytime. Please note that responses around holidays or film festival travel will take longer. Please check with us if you are trying to meet a specific deadline.

    • Most applications are reviewed within three to four weeks of submitting a complete proposal. If your application requires edits and/or additional information, you will be contacted by email with details.
    • Applications with donation pledges or awarded grants that require fiscal sponsorship to accept the grant are prioritized. Applications with a well thought out fundraising strategy and a reasonable chance of raising those funds is given particular emphasis. Projects that do not have fundraising plan to get started are not eligible.
    • If you have committed funding and require an expedited application process, this may be accommodated, for a fee, on a case-by-case basis. Inquire using the Project Intake Form, provide details about your committed funding and urgency in the Fundraising section.
    • Applications submitted around major holidays or film industry events will extend the application timeline after the conclusion of the holiday or event.  Industry events we often participate in include Sundance Film Festival in January, Hot Docs in May, Tribeca Film Festival in June, and the Toronto International Film Festival in September, our attendance schedule changes from year to year. Holidays include the week of July 4, December 23 - 31, and U.S. bank holidays. When in doubt, ask.
    • When your application is approved, you will be notified of acceptance and start-up deliverables by email.
  18. Is my application confidential? Are donors to my project confidential?
    Applications are confidential. Private funding sources are never shared by TFC.
  19. Can I apply for fiscal sponsorship for more than one project?

    Absolutely. Films are funded individually and should therefore apply separately and have a separate TFC membership for each project. If you are applying for sponsorship of more than one project, we will want to see that you have sufficient resources, staff and organization to manage multiple projects at the same time.

  20. What kind of projects does the fiscal sponsorship program work with?
    • Documentary feature & short films and other works of nonfiction
    • Narrative feature & short films and other narrative works
    • Transmedia/multi-media projects with film/video as a primary component of the work
    • Film related events such as film festivals or screening series
  21. Can I apply for Fiscal Sponsorship at any stage of my project?
    A project can apply at any stage from early development to distribution and impact campaign, if applicable. State the stage you are in at the beginning of your proposal. The remainder of the proposal will be evaluated based on the stage you are in. For example, projects in early development may not have defined distribution goals; projects in post-production should have clearer distribution goals.
  22. What are the criteria for the selection of the projects?

    Please see the Project Review Criteria on the About page.

    Projects with donation pledges or awarded grants that require fiscal sponsorship to accept the grant are prioritized. A well thought out fundraising strategy and a reasonable chance of raising those funds is given particular emphasis. Projects that do not have fundraising plan to get started are not eligible. A plan to fundraise with no specific information is not a plan and is not eligible.

  23. Can my project have more than one fiscal sponsor?

    TFC does not fiscally sponsor projects that have, or intend to have, another fiscal sponsor unless you are applying for a grant that requires a local fiscal sponsor. i.e. NYSCA requires a fiscal sponsor registered in NY. TFC is registered in CA. 

    We request our fiscally sponsored filmmakers notify us when receiving grants through their secondary fiscal sponsor.

    You only need one fiscal sponsor in most cases, exceptions are rare.

  24. Why does TFC use the Nonfiction Core Application for fiscal sponsorship applications?
    The Nonfiction Core Application was developed through a collaborative effort by grantors who regularly fund film projects to standardize application requirements. We use it to help applicants prepare the materials required to apply for grants once you have fiscal sponsorship. Consider this a head start on your first grant application or funding request, you will be able to re-use and/or modify this document for grant applications and other potential funders. This will be a document that you will work with throughout the life of your project as it moves toward completion. Lastly, as part of the fiscal sponsorship application process we will provide feedback when we feel a proposal could be stronger. This is included in your application fee and a benefit that filmmakers would normally pay a consultant for. If you receive feedback on your application consider it one step closer to developing a proposal that funders will fund.
  25. The application asks for a logline, what is a logline? Should I include my script in the application?
    A logline should include the The Who, What, When, Why and How. A concise and informative summary of your story in 20-30 words max. Also see: VIDEO: Script Tip: How to Write a Logline.

    As much as we would like to read your script we do not have the bandwidth to read scripts for every application. Please follow the proposal guidelines on the How to Apply page.

  26. When should I apply for fiscal sponsorship? Why is the funding plan for my project so important?

    Projects are considered ready to apply once they can identify specific funding sources that require fiscal sponsorship, this may be anytime during the life of a project. Projects must be able to list funding sources they have secured, or are a good candidate for, that require fiscal sponsorship. Do your research before considering a fiscal sponsorship application.

    For our purposes, there are 2 main categories of grants:

    1. Film Funders - TFC’s Funding Opportunities page contains close to 200 grants for film projects, this is a great place to begin research. To provide the most useful resources, we’ve included both funders that require fiscal sponsorship and those that do not. As a general rule, if a funder requires fiscal sponsorship, it will be stated in their guidelines. If FS is not mentioned, they likely do not require it.

    2. Subject related - This FAQ lists resources for finding funders related to your subject matter. These funders do not necessarily fund film, however, they may if your film aligns with their interests. These grants may or may not have a deadline, very often they are relationship driven. Research each potential funder to find out their procedure, if they do not say, or they do not have a website, it usually means there is no published application process and funding decisions are relationship driven.

    Why is the funding plan for my project so important?

    Once we love your project we want to make sure you have a funding plan that it is realistic and achievable. We see the best results when the filmmaker is invested in their fundraising before applying for fiscal sponsorship and asking us to invest in you.

    TFC supports each project we invite into the fiscal sponsorship program and we want to know that you are ready and prepared to “hit the ground fundraising.” Your funding strategy will likely mature and evolve along with the project. When you apply, we don’t expect you to know where all your funding will come from, however, you should know how you will raise the first $30,000 from sources that require fiscal sponsorship.

    Your application should show how you plan to utilize the fiscal sponsorship program. Successful applicants will have done their homework, know the difference between funding that requires fiscal sponsorship and funding that does not and are able to present a plan and budget figure for both. Be prepared to provide names of funders, deadlines and amounts for identified sources.

    Applicants with strong projects and donation pledges or awarded grants in need of fiscal sponsorship are prioritized.

    Awarded grants: A few funders allow you to apply for funding before you have a fiscal sponsor in place. This is rare, but it does happen occasionally. Once they award you a grant they will require you to apply for fiscal sponsorship. If this is your situation, please tell us in your application.

    What makes a very strong chance of getting a grant?

    • Your project has been invited by a funder to apply for a grant
    • Your project is a very good fit for the funding opportunities you are applying to
    • You are a previous grantee of funder(s) you are applying to
    • You’ve been told by the funder your chances of being awarded a grant are high

     

    Isn’t being required to show planned use for the program a chicken and egg situaton?

    No. You should be able to explain why you are applying for fiscal sponsorship and give some concrete examples that will assure TFC that making the effort to support the project will cover the minimum cost of doing so. A donation pledge is a promise to donate: a donor can make a promise to donate once you have fiscal sponsorship in place. An application for fiscal sponsorship will most likely be approved if you can show you have a need for the program, and, of course, a solid project proposal that adheres to the application guidelines.

    Projects that apply for fiscal sponsorship with no plans to utilize the program; would like to have it available "just in case" they encounter a chance to use it; or have a fundraising plan that is any version of "my plan is to raise money but do not have a specific reason for applying" are not accepted to the program.

    TFC is committed to supporting projects that have a plan to utilize the program.

  27. Do I need to have a fundraising plan for my entire budget? Is there a fundraising minimum or maximum?

    The fundraising plan for most projects grows and evolves over the life of the project.

    At the time of application you should have a plan to raise at least $30,000 from sources that require fiscal sponsorship. TFC’s fiscal sponsorship program is not subsidized, therefore, a minimum raise is required to cover the basic cost of TFC time and resources required to establish fiscal sponsorship for a project. Exceptions may be made on a limited and case-by-case basis, for example, if you have secured a single substantial donation please contact us to inquire. Applications that do not contain a funding plan with solid information are not approved.

    There is no maximum fundraising limit.

  28. What is a donation pledge?
    A donation pledge is a commitment to make a donation in the future.

    A verbal or email commitment to donate a specific amount by a specific date, along with a preferred payment method, is enough for you to know the donor is committed. (follow up verbal commitments with an email)

    Collecting pledges will help you to gauge if you have sufficient donor support to move forward with applying for fiscal sponsorship. Once fiscal sponsorship is in place, you can return to these donors and provide them with instructions on how to make their donation.

    January begins a new fiscal year and donors who have reached their 2025 giving capacity may commit to an early 2026 donation.

    * Statements such as “circle back with me in January" or "maybe next year” are not considered pledges.

  29. Why do you want to know how I will raise funds outside of the fiscal sponsorship program?
    You may not plan to raise the whole budget from sources that require fiscal sponsorship and that is fine. We want to know what other funding you have committed or plan to approach to demonstrate your budget can be realized and your project can get made.
  30. How do I make an industry standard comprehensive line item budget?

    Documentary Budget Resources:


    Narrative Budget Resources:


    Tips:
    • Your budget should have line item numbers
    • TFC requires your full budget. A top-sheet alone is not acceptable.
    • If you have a lot of in-kind add an “in-kind” column to your budget.
    • Add 5% fiscal sponsorship admin cost on funds to be raised via fiscal sponsorship only. This cost does not apply to funds raised outside of fiscal sponsorship.
    • Your budget should be as detailed as possible and demonstrate you’ve taken into account all categories of project expenses.
    • Research your estimates.
    • We understand that the budget may change as the project moves forward.
    • Include a fair and industry-standard salary for yourself.
    • Projects in development can submit a industry standard formatted line item budget for the development phase. At the end of the development phase a full budget for the remainder of the project is required.
  31. Does TFC provide funding resources?

    Fiscally sponsored projects lead their own fundraising. Think about your strategy, project identity, and target funders. TFC will guide you with resources and answers, but the outreach is yours—an empowering chance to build direct relationships with supporters while we’ve got your back.

    TFC also offers a growing list of film funding opportunities on our Funding Opportunities page.

    For subject-specific funders, here are some great research tools:

    • Candid: The most authoritative and widely used source. Guidestar and Foundation Center are part of Candid.
      • Candid is the main organization - Access Candid's full features for free at a partner location near you.
      • Foundation Directory Candid’s subscription tool for finding grantmakers - Subscribe to Foundation Directory Essential (their most economical subscription).
      • GuideStar another service within Candid that provides detailed information about nonprofits.
    • GrantStation - a solid directory for U.S. and international grants.
    • GrantWatch - good for smaller/regional opportunities.
  32. Why should I apply for grants? Aside from funding, are there other reasons to apply for grants?

    Grant funding can help get your project made — and open important doors along the way.

    • Non-repayable funding: Grants don’t need to be repaid, allowing you to keep ownership and creative control.
    • Credibility: A grant award validates your project and can attract additional funders, investors, and distributors.
    • Industry exposure: Applications are reviewed by decision-makers — distributors, funders, and festival programmers — giving your project visibility with people you’ll likely want to reach later, when they are volunteering their time to learn about upcoming projects. So much better than a cold call later on.
    • Networking effect: Funders share information about promising projects; every strong application expands your network.
    • Momentum builder: One grant often leads to others — funders like to support projects already backed by reputable organizations.
    • Mission alignment: Many grants support stories with artistic or social impact, connecting you with partners who share your vision.
    • Skill development: Even if you don’t receive a grant, the process helps refine your materials and strengthens your long-term fundraising strategy.
  33. Where can I get help with grant writing?

    The following are great writing resources:

  34. Can I receive grants and funding that do not require a fiscal sponsor?

    You can directly receive funds that do not require fiscal sponsorship. We suggest consultation with a tax advisor to ensure you are accounting for those funds and their tax liability correctly.

    Under the fiscal sponsorship program, only grants and donations are permissible. Investments that generate returns cannot be accepted under this program and are not eligible for tax deductions according to IRS regulations.

    However, projects can seek both donations and investment participation simultaneously. Many filmmakers find relying solely on nonprofit funding sources limiting and opt to attract investors for their projects, particularly in today’s challenging funding environment.

    While financial motivations may differ, investors in documentary projects typically share an interest in advancing the project’s artistic, educational, or charitable goals. We believe it’s possible for a project to have both a charitable purpose aligned with TFC’s mission and a goal of generating returns for filmmakers and potential third parties.

  35. What donation payment types does TFC accept?
    TFC accepts online donations:

    If you email for payment instructions, tell us:
    • Project name
    • Amount
    • Payment method
    • Donor type: private individual, DAF, grant, other (please specify)
  36. Does TFC accept check donations? Who should the check be made out to? What address should it be mailed to?

    The short answer: Yes.

    The long answer: It is 2025, checks are becoming increasingly rare, those we do receive often face delays, loss, or damage. To ensure timely processing, we strongly encourage electronic donations whenever possible. Electronic payments are secure and faster. Checks should be a last resort for those unable to donate electronically.

    Please consider one of the above electronic donation payment methods.

    For those who want to donate by check, we get it, sometimes the above is not possible:

    • Make the check out to The Film Collaborative.
    • PRINT the PROJECT TITLE the donation is intended for on the memo line of EACH CHECK.

    Mail checks to:
    ATTN: Fiscal Sponsorship
    The Film Collaborative
    3405 Cazador St.
    Los Angeles, CA 90065

    Can I send a check by courier or a delivery service?
    Yes. However, we cannot guarantee someone will be present when the delivery arrives, so please, do not add a signature requirement to the delivery. If no one is available to sign the delivery will be returned to the sender. Please instruct delivery services to leave packages in the mailbox.

    What happens if a donation check bounces?
    If a donation check bounces, the bank will charge a fee, usually $25-$30. The fee is the responsibility of the project and will be deducted from available funds.

  37. Can I receive online donations by credit or debit card to my project? Is there an extra fee?

    Yes. Every Fiscally Sponsored project can have a public profile on the TFC website. Donors can view project information and give by credit or debit card online. Paypal is TFC's payment processor, a PayPal account is not needed, donors can check out as a guest without creating an account.

    Fee: TFC gets a nonprofit rate on credit card fees of 2.2% + .30 per transaction. This fee is taken out of the gross donation amount before TFC receives the funds. Donors have the option of covering the credit card fee, it is an “opt-in” fee as part of the payment process. Approximately 60% of donors to TFC projects cover this fee.

    To donate to a fiscally sponsored project, click here.

  38. Does TFC accept donations from Donor Advised Funds (DAFs)? What are the instructions?
    • Give the DAF TFC’s tax ID: 32-0295081
    • TFC is on file with most major DAF companies, if TFC is on file they will have all needed contact info and payment information in their system
    • When possible, wire/ACH payments are preferred, most DAF's will pay electronically if the donor requests it.
    • Checks can be mailed to TFC’s address, always include att: Fiscal Sponsorship
    • Donors should ALWAYS tell their DAF to include the project title they are donating to in the documentation that comes with the payment
    • Please DO NOT select "wherever its needed most." We need to know the title of the project the donation is meant for.
    • If the DAF requests additional information please email us.
  39. Does TFC accept stock donations for fiscally sponsored projects? What is the extra advantage to the donor when they donate stock?

    TFC accepts stock donations for fiscally sponsored projects.

    When a donor gifts stock assets that have appreciated for more than one year they may bypass capital gains tax, their gift has the potential to be 20% more powerful than a gift of cash. Learn more here and here.

    Email us for stock donation instructions to a fiscally sponsored project. Account numbers are not posted online.

    * Donors should consult their tax professional to discuss the impact of a stock donation on their financial position.

  40. Can I combine crowdfunding with fiscal sponsorship?
    • TFC fiscal sponsorship can be combined with crowdfunding campaigns on Seed&Spark and Kickstarter. These crowdfunders are unique because they have staff dedicated to assisting film projects.
    • When your Seed&Spark or Kickstarter campaign is connected with TFC, donors will receive tax receipts for their contributions.
    • Notify us at least two weeks before launch. This allows time to set up the campaign, link it properly with TFC, and get valuable feedback from your crowdfunder contact. This lead time also helps us plan in case we will be out of the office when you want to launch.
    • The fiscal sponsorship-crowdfunder connection should be established prior to launching your campaign.
    • TFC considers projects that include crowdfunding as one component of a broader philanthropic funding strategy. We typically don't work with projects where crowdfunding is the sole fundraising method for fiscal sponsorship.
    • A $125 admin fee will be deducted for all crowdfunding campaigns, this helps cover the cost of the extra time required by TFC to facilitate the campaign.
  41. Does TFC accept matching donations?

    Absolutely!

    Over 26 million Americans work for companies that match charitable donations, and about 65% of Fortune 500 companies offer these programs. The most common matching ratio is 1:1, though some employers contribute 2:1 or even 3:1.

    Each company has its own process, encourage your donors to check with their HR department.

    An online search can help identify which companies have matching gift programs, including those where your friends or supporters might work.

    Important notes:

    • Matching gifts typically take 1–3 months to process and are disbursed to TFC at month-end.
    • Donors must include your project title in their match request—TFC needs this to properly allocate funds.
    • Matched donations may differ slightly from the original amount if employers or platforms deduct processing fees.
    • Some employers require donors to give through their company portal, then remit the original donation plus the match (minus any fees) to TFC.
    • If a donor does not include your project title or allow their name to be shared, TFC cannot match the funds to your project.

  42. Can I give donors and funders a credit in my film? How should I credit the people who work on my film?

    You should always credit people who contribute to your film. Credit anyone who contributes funding the same, regardless of whether the funds are a donation or investment.

    In alignment with the Documentary Producers Association (DPA) and the Producers Guild of America (PGA), TFC does not endorse the Producer, Co-Producer or Associate Producer credits to financiers. These are day-to-day producing credits only and these credits may not be bought or sold.

    Inline with the PGA Code of Credits, TFC does not endorse the offering of any “producer” credit in any form or the use of the word “producer” as part of any benefit or perk for backers on crowdfunding platforms.

    The DPA endorses Executive Producer level credits for financiers who contribute 10% or greater of the total project budget.

    The PGA endorses the Executive Producer credit for financiers who contribute 25% or more of the project budget and specifically states the "credit does not apply to someone who only provides or arranges financing, regardless of the sum."

  43. How should TFC be credited in the film credits?
    • As per the fiscal sponsorship agreement, TFC should be acknowledged with a back end credit “Fiscal Sponsorship provided by The Film Collaborative” with TFC's logo.
    • TFC's logo and style guide is available here.
    • The names(s) of TFC staff you worked with directly can go in your Thank You credits.
  44. Can I get in-kind donations for my project? Can someone on my crew or one of my actors provide their services as an in-kind donation?

    Yes. TFC will provide sponsored projects with a letter you can use to request or acknowledge in-kind donations. Some examples of this type of donation include equipment, food for the crew, office supplies, etc., to be used directly for production. Per IRS regulations, the request letter/acknowledgment letter will not specify a dollar amount for the deduction. The donor will be responsible for quantifying the donation and confirming its deductibility. If a donor has questions about the deductibility of a non-cash contribution, they should contact their tax professional. TFC does not provide tax advice.

    To request an in-kind donation letter for your project, email the following information:

    • Donor name, business name, address
    • What you are requesting / what you received, how much, what for, and the date it was / will be provided.
      For example:
      • Use of a location for shooting for 2 days: January 3 - 4, 20xx
      • Food for 8 crew, 3 meals a day x 10 days: January 5-14, 20xx
      • Loan of a lighting kit for 4 days, January 10-13, 20xx (specify what lighting equipment)
      • * Provide as much detail and concrete information as possible, your donor will use this letter to claim a tax-deduction. The IRS requires detailed information to allow the deduction.

    What does NOT count as an in-kind donation?

    The IRS does not consider the donation of personal time or services i.e. actor, editor, to be tax-deductible, this is considered volunteer work. However, if, i.e. editing services are provided in-kind by a post-production company that normally charges for this service it can be considered an in-kind donation. The IRS determines what is and is not deductible, these are not TFC rules. When in doubt, consult a tax professional or the IRS website or for clarification. IRS rules may change from year to year

  45. What information do you need for each donor?

    The IRS requires TFC to collect the legal name and email address for each donor. For donations over $2000 a mailing address is also required.

    TFC cannot use project contact information in place of donor information; tax receipts must be sent to the donor by TFC; a project contact cannot be a conduit between TFC and the donor. All donor information is kept confidential and will not be shared. If you do not want to provide your donors contact information please reconsider asking that donor to contribute to your project.

    It is the responsibility of the project to collect the required information from their donors and provide it to TFC, TFC does not contact private donors on behalf of projects.

    TFC can release funds once required donor information is on file.

  46. How and when are tax receipts sent to donors?

    Tax receipts are emailed to donors during the first few business days of each month for donations received in the prior month.

    In compliance with IRS rules, tax receipts for online donations and crowdfunding contributions reflect the amount TFC actually receives after credit card fees (if applicable) are deducted.

    For online donations, the receipt immediately emailed from PayPal is a payment confirmation, not a tax receipt. Official tax receipts will come from TFC on the schedule noted above.

    For donations made through Donor Advised Funds (DAFs), tax receipts are issued directly to the donor by their DAF provider.

  1. How do I withdraw funds raised for my project?

    Fiscally sponsored projects can request funds by uploading an invoice with itemized expenses from the project budget for all or part of the available balance. Use the template provided, or your own invoice if it has all the elements in the template we provide.

    You may invoice for reimbursement or for upcoming expenses. Please refer to any funder agreements for possible restrictions.

    Payments for funds available to the project are sent on Mondays and Thursdays. Invoices received by 9 am Pacific time on Monday and Thursday will be paid that day. Invoices received after 9 am Pacific time will be paid the next payment day. If a payment day lands on a US bank holiday it will paid the following bank day. Payments are sent electronically.

    Once your payment has been sent, you will receive a payment confirmation by email. 

    TFC pays US bank accounts by ACH or the Viewpost payment service, depending on which bank a project is with. Payments are sent by the method that will deliver the funds to your bank more quickly. The payment method will be determined during the project onboarding process. 

    Payments to International bank account are made by International wire transfer. The timeline varies depending on the country and receiving bank.

    Plan ahead and invoice with enough time to receive the funds before you need them. If you need funds faster than they can be reasonably processed, you may need to pay your expenses and reimburse yourself.

  2. How do I account for project funds received on my taxes?

    The IRS considers donation and grant funds paid to a project as income. TFC will send an IRS Form 1099-NEC to all entities, with the exception of corporations by January 31 for any year in which grant or donation funds of $600 or greater were paid to a project.

    Projects are responsible for accurately reporting this income to the IRS and for maintaining their own financial records. Keep all receipts and payment records to show how funds are spent on project expenses. Expenses should account for the income received and reduce tax liability.

    We advise everyone to consult a tax professional about the tax implications of receiving funds through fiscal sponsorship.

    Funds raised but not yet paid to a project are not considered taxable income as long as TFC holds the funds.

  3. What reporting does TFC require from fiscally sponsored projects?

    As per the fiscal sponsored agreement signed by all projects an annual report is required. This report will be completed online by responding to questions and uploading documents as described below.

    The 2025 annual report deadline was Friday, March 14.

    By January 31 of each year, TFC will send all projects:

    • A year-end statement of transactions from the previous fiscal year, including the balance as of December 31 and the total of all deposits and withdrawals. These totals are required to complete the annual report.
    • Report instructions and the link to the online report form.

    Annual report requirements:

    • Budget
    • Expense Report / Cost Report that shows project expenses paid with funds received from TFC during the previous fiscal year.
      • This should be an export from the financial record keeping for the project, not something that should cause additional work specifically for this report.
      • Projects that do not keep a record of project expenses are subject to termination from the fiscal sponsorship program.
      • Projects can report on all expenses from the previous year if that is simpler than extracting just the amount received from TFC.
    • Projects that did not receive funds during the previous fiscal year are not required to submit an expense report.
    • Status update

    Completed projects and projects that are not moving forward will provide a final report with the above components and information regarding distribution, etc., where applicable.

    Annual and final reports help us understand your project status and help TFC remain compliant with standards and regulations required to provide the fiscal sponsorship program.

  4. How do I close my project when it is complete or I decide not to move forward with it?

    When your project is complete and you are done fundraising you are required to complete a final report, much like the annual report, see the reporting FAQ above.

    The report asks for the project outcome, film festival plans, distribution plans, anything you think we should know.

    If you decide not to move forward with your project the closing process is the same.

  5. What if my project does not move forward and I have not spent all the funds raised via TFC fiscal sponsorship?

    Projects that raise some money but are not completed often spend the amount they raise in the development process, therefore, there isn’t usually money left. However, if you were to raise more than you spent before calling off the project the funds are usually reallocated to other projects. See FAQ’s 1 & 3 and follow the link in #3 to read more about the Model C: Pre-Approved Grant Relationship fiscal sponsorship model. In some cases, where the unspent funds came from a single funder they may be returned to the funder. Where the funds came from multiple funders/donors and some money was spent it would be very difficult to determine which funds were spent/not spent. TFC does not get involved in potential disputes and would exercise its variance power as per the fiscal sponsorship agreement.

  6. When should membership be renewed? What happens if my membership lapses? Are renewal invitations automatic?

    Membership is initially established during the onboarding process once an application is accepted and the project is invited to participate in the fiscal sponsorship program.

    Renewal is due on or before the anniversary of the project start date in the fiscal sponsorship program.

    Projects that have not raised funds in a 10-month period will be asked to provide an updated funding plan for the next year before being invited to renew.

    TFC Membership will send an email approximately one month before your membership is due for renewal. Renewal should be completed before the deadline.

    If membership lapses projects can continue to raise funds, however, funds will only be paid to the project when membership is up to date. When membership is renewed after the deadline renewal will be backdated to the expiration date.

    Invitations to renew are extended to projects in good standing, actively utilizing the fiscal sponsorship program, maintain up-to-date reports, have consistent, timely and respectful communication habits etc. Projects that consistently need multiple prompts to respond to communications, do not raise enough funding to cover the cost of administering their participation in the program, have incomplete reporting and or present an unreasonable challenge to work with are not invited to renew.

  7. Will TFC submit a grant application on behalf of my project to the National Endowment for the Humanities (NEH)?

    Effective April 2025 funding for the National Endowment for the Humanities (NEH) funding was terminated by the Department of Government Efficiency (DOGE), rescinding active grants and canceling upcoming grant opportunities.

    Will TFC submit a grant application on my behalf to the National Endowment for the Arts (NEA)?

    The NEA does not accept applications for fiscally sponsored projects.

  8. What is TFC’s full legal name and tax ID?
    The Film Collaborative, Inc. is a 501(c)(3) organization. Tax ID: 32-0295081
  9. Can I contact you?

    After you have read the information above you can contact us with additional questions. We've put a lot of effort into creating these self-serve resources and hope you will utilize them. 

    If you don’t see your question above, please email us and let us know you didn’t see your question; this helps us know who is reading our resources and what new questions we should consider adding.

    Prospective applicants should submit the Prospective Applicant Inquiry Form to request a consultation on the How to Apply page. Please allow a week for us to respond.

    We are usually able to respond to simple emails within 2 business days. * If your question is answered above we will probably be slower to respond, thank you for understanding the logic behind this.

    If you would like to talk to us and you are a prospective applicant, please complete the above referenced Prospective Applicant Inquiry Form. Please refrain from spontaneous calls, we run a remote work environment with no front office to receive calls. Please do not email other TFC email addresses with fiscal sponsorship inquiries…contact fiscal sponsorship directly for matters pertaining to fiscal sponsorship.