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Fiscal Sponsorship
A mechanism allowing filmmakers to receive tax-deductible donations through a nonprofit.
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Fiscal sponsorship allows independent filmmakers to receive tax-deductible donations by aligning with an established 501(c)(3) nonprofit organization. Organizations like Fractured Atlas, IFP, Film Independent, and the New York Foundation for the Arts offer fiscal sponsorship programs. Donors can write off contributions, which can significantly boost fundraising. The sponsoring organization typically takes a 5–8% administrative fee.