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CFA Institute
A partner of the festival, Cinematography for Actors (CFA) Institute is a Los Angeles–based nonprofit that provides film education and professional development for independent and emerging filmmakers. CFA empowers independent creatives through workshops, mentorship, fiscal sponsorship, and a range of educational and community programs.
What is Fiscal Sponsorship?
One of CFA’s most impactful contributions to the indie film community is fiscal sponsorship, which creates new pathways for funding. Similar models exist worldwide—for example, in the U.K., the “gift aid” system helps independent filmmakers secure financial support.
Fiscal sponsorship is not unique to film but has become increasingly valuable for filmmakers. In essence, a nonprofit organization such as CFA lends its 501(c)(3) tax-exempt status to a project, enabling it to receive donations. The fiscal sponsor acts as a financial liaison, issuing donors a tax receipt so their contributions can be tax-deductible.
The major advantage is that filmmakers avoid the costly, time-intensive process of creating their own nonprofit. Instead, fiscal sponsorship allows projects to apply for grants and receive tax-deductible donations from foundations, government agencies, and individuals.
Finding Your Fiscal Sponsor
Many films are cause-driven, making it strategic to partner with nonprofits whose missions align with the story being told. This alignment strengthens legitimacy and improves eligibility for grant funding.
Filmmakers can apply for fiscal sponsorship at any phase of production. While each sponsoring organization may focus on different project stages or themes, there are options for virtually every type of film. Sponsors also differ in rules, requirements, and benefits.
For example, Film Independent offers workshops as part of its fiscal sponsorship program. The CFA founders recommend researching multiple fiscal sponsors, reviewing their mission statements, and even scheduling calls to ensure the right fit for your project.
CFA as a Fiscal Sponsor
CFA fosters podcasts, films, and community initiatives that celebrate creativity, innovation, and meaningful storytelling. If a project aligns with this mission, it is eligible to apply for CFA’s fiscal sponsorship program.
CFA does not take a commission. Instead, they charge a 5% administrative fee, which covers the legal, financial, and operational infrastructure required to manage sponsored projects.
The founders caution against relying solely on crowdfunding, since many platforms take up to 12% of donations in addition to administrative costs. By contrast, CFA provides a holistic sponsorship model: along with 501(c)(3) status, they offer tailored guidance, ongoing support, access to their international network of vendors, rental houses, and industry leaders, as well as educational opportunities.
CFA also provides sponsored filmmakers with access to GrantStation, a resource typically reserved for official nonprofits, which opens doors to grant opportunities that are otherwise hidden behind paywalls.
Common Misconceptions
First-time filmmakers often misunderstand fiscal sponsorship. Indeana Underhill explains that it is not a tax shelter—it’s a mechanism that allows donations to be tax-deductible. Additionally, filmmakers should never promise donors tax benefits; instead, they can provide an official tax receipt and leave it to the donor’s advisors to determine eligibility.
Another caution: never guarantee back-end returns to donors unless backed by airtight legal agreements. The only benefit donors should expect is a tax deduction.
Finally, fiscal sponsorship is not an all-or-nothing model. Filmmakers can combine sponsorship with other financing strategies, accepting both donor contributions through the sponsor and separate investments.
Conclusion
By demystifying fiscal sponsorship, CFA Institute empowers filmmakers to navigate alternative financing with confidence and integrity. Nòt Film Fest and CFA’s efforts align as this panel spotlights both organizations’ commitment to elevating independent cinema worldwide.
