Overview of fiscal sponsorship options for the WIFV/Docs in Progress Documentary Roundtable.

2. What is Fiscal Sponsorship?
A relationship between a
501(c)(3) nonprofit organization
(Sponsor) and a project
(Sponsoree) which provides the
Sponsoree the benefit of the
Sponsor’s tax-exempt status.

3. Why Might a Film Project
Need a Fiscal Sponsor?
 Fundraising
 Credibility
 Technical Assistance
 Awaiting 501(c)(3) IRS determination
(nonprofit status) of their own.

4. Why Not Form a Nonprofit?
 Is this a single film or is it intended
to serve a broader mission for public good?
 Answerable to Board of Directors,
not Staff.
 Time and expense of filing and maintaining
status – would you rather be focused on
producing and distributing your film?

5. Models of Fiscal Sponsorship
Model A: Direct Project
Model B: Independent Contractor Project
Model C: Pre-Approved Grant Relationship
Model D: Group Exemption
Model E: Supporting Organization
Model F: Technical Assistance
For more details on different models of Fiscal Sponsorship, read
Fiscal Sponsorship: 6 Ways to Do It Right by Gregory Colvin
(available on Amazon and at the Foundation Center Library)

6. Model C Fiscal Sponsorship
The Project applies to become Sponsored,
by sending a “grant application” to the
Sponsor.
Once accepted, the Project becomes a
“grantee” of the Sponsor, allowing it to
request funds through the Sponsor under
the terms of their agreement.

7. Model C Fiscal Sponsorship
Arts
Project
Fiscal
Sponsor
Funder

8. Responsibilities Under Model C
Who Is Responsible for… Fiscal Fiscal
Sponsoree Sponsor
Maintaining 501(c)(3) nonprofit status X
Fundraising, including writing grants X
or seeking individual donors
Handling donations directly from X
grant-makers or donors
Completing tax returns for the project X
Paying employment taxes for the project X
Disbursing funds to entity other than fiscal X
sponsoree
Legal liabilities to manage grant funds X X
Other Legal Liabilities for Project X

9. Autonomy Under Model C
Who… Fiscal Fiscal
Sponsoree Sponsor
Owns the rights to the project? X (X)
Has creative control X (X)
Has control over disbursement of funds X
received from donors or grant-makers
Has the right to terminate the relationship (X) X

10. Business Identity of Project
Unless otherwise specified by the Fiscal
Sponsor Agreement, the sponsored project
could be undertaken by a sole proprietor,
a business corporation or partnership, or
another nonprofit organization.
Fiscal Sponsorship Does
Not Absolve Sponsorees of
Tax Obligations!

11. What is a Fiscal Sponsor
Looking for In a Project?
 Project is non-profit in nature.
 Project matches Sponsor’s
mission and guidelines.

12. Read the Guidelines!
Women
Make
Movies
WIFV

13. What is a Fiscal Sponsor
Looking for In a Project?
 Project is non-profit in nature.
 Project matches Sponsor’s
mission and guidelines.
 Project has been well-thought out
enough (in writing!) to be fundable
and achievable.

14. What does “fundable” mean?

15. What is a Fiscal Sponsor
Looking for In a Project?
 Project is non-profit in nature.
 Project matches Sponsor’s
mission and guidelines.
 Project has been well-thought out
enough (in writing!) to be fundable
and achievable.
 Project manager has realistic
expectations of Fiscal Sponsor.

16. 15 Things You Should
Look for in a Fiscal Sponsor
1. Do they sponsor projects like yours?
2. Which fiscal sponsorship model do they
follow?
3. Do they provide clear guidelines and
sample agreements?
4. What is their track record?
5. Do they have credibility within the
funding community?

17. 15 Things You Should
Look for in a Fiscal Sponsor
6. Do they offer other services or technical
support?
7. What is their turnaround time for
reviewing your application?
8. What is their process for reviewing your
application?
9. What fees do they charge?
Membership? Application?
Maintenance? Administrative?

18. 15 Things You Should
Look for in a Fiscal Sponsor
10. What is their process for accepting and
informing you of individual donations?
11. How often do they pay out
disbursements?
12. What are the reporting requirements?
13. What requirements do they have for you
to maintain your Fiscal Sponsorship?
14. Do they require exclusivity?
15. How responsive are they?

19. Where to find a Fiscal Sponsor?
 Online Resources: Fiscal Sponsorship
Directory, Foundation Center, etc.
 Funding Research
 Organizations with Compatible Missions
(they won’t always have a formal Fiscal
Sponsorship program)
 Film Organizations, including us…

20. About WIFV and
Docs In Progress Fiscal
Sponsorship Programs

21. Some current sponsorees
DOCS IN WOMEN IN FILM
PROGRESS AND VIDEO
The New Woman: Chinatown
Annie Documentary
“Londonderry” by Yi Chen
Kopchovsky
by Gillian Willman
Keter Betts
We’re Not Broke by Ada Babino
by Karin Hayes
and Victoria Bruce
The Peace The Last Song
Agency Before the War
by Sue Useem by Kiley
Kraskouskas
Refrigerator
Ladies: the
Remarkable Guardians of the
Untold Story of Everglades
the ENIAC by Connie
Programmers Bransilver
by Kathy Kleiman

22. Questions?