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General Information FAQ

What is fiscal sponsorship?

Fiscal sponsorship is a contractual relationship between a non-profit tax-exempt entity and a project lacking tax-exempt status but aligned with the charitable mission and purposes of the sponsoring 501(c)(3) nonprofit.

Fiscal sponsorship is a long-standing, well-established model of nonprofit funding in the arts and media. The sponsorship model IDA provides is often referred to as Model C or a "pre-approved grant relationship."

After entering into an agreement with a sponsoring organization, fiscally sponsored projects can seek grants and solicit tax-deductible donations to be made to the sponsor in support of the project.

How can my project benefit from fiscal sponsorship with IDA?

Fiscal Sponsorship is a valuable fundraising tool that can expand your fundraising options. Many individual donors, foundations, and corporate funders will only donate to an established 501(c)(3) tax-exempt nonprofit organization. Fiscal sponsorship will allow you to apply for and accept such funding. Fiscal sponsorship is also an excellent alternative to investing time and money into establishing a 501(c)(3) tax-exempt organization.

As fiscal sponsors of your project, IDA will not infringe on your creative control copyright or prevent you from future sales or potential profit from your project.

What types of projects do you sponsor?

We sponsor documentary projects in all stages of production and in many formats. In addition to film and video documentaries, we have worked with virtual reality projects, radio, podcasts, multimedia, and experimental projects. If you have a project related to the documentary genre and IDA's mission (e.g., a documentary film festival, a hybrid documentary project, or a documentary-related website), we may be able to work with you. If you are still unsure if your project is a good fit, contact the Fiscal Sponsorship department to discuss the specifics of your project before proceeding with the application process. We do not sponsor fiction films, docudramas, or any project not directly related to the documentary genre or IDA's mission.

To take advantage of the benefits of fiscal sponsorship, your project must be artistic, educational, and/or charitable in nature. If you have further questions about whether your project qualifies for fiscal sponsorship, contact us at before beginning your application.

What type of fundraising help and grant writing services do you offer?

You are responsible for raising all the funds for your own project. We do not fundraise for your project or provide any formal research or grant proposal writing services. However, we will do our best to answer questions, collaborate on grant proposals when necessary, point you toward helpful resources, and offer fundraising and grant-seeking advice whenever we can. We are here to help, so don't hesitate to give us a call with any fundraising or grant-related questions.

How much does fiscal sponsorship cost?

There is a $75 non-refundable application processing fee when you apply. In addition, you will be required to maintain an active membership with IDA at the Doc Maker level or above. The Doc Maker-level membership costs $85 per year. 

We charge a 7% administrative cost for most grants and donations received on behalf of a sponsored project. We offer a graduated schedule for projects with a budget over $1 million, meaning that our rate decreases as you raise more funds. Please contact us if you have questions about our graduated schedule. Our administrative costs are very competitive with other fiscal sponsorship programs that offer a similar program and resources. 

Why do you take a percentage of the money if we do all the fundraising?

A program like this has significant staff, administrative, legal, and accounting costs. The fiscal sponsorship administrative cost covers these expenses and some of the overhead of running a nonprofit organization. Administrative charges allow us to offer this valuable program to our members.   

Can my project have more than one fiscal sponsor?

Maybe. If you already have a primary fiscal sponsor and are applying to IDA for additional sponsorship, please contact the Fiscal Sponsorship department to discuss your specific situation before beginning our application process. Unfortunately, we cannot sponsor projects solely to administer a single, one-time-only pass-through grant. You must complete the entire application process and be actively fundraising to participate in our program.

There may be situations where a specific grant requires an in-state fiscal sponsor in a state where we are not registered. Since we are registered as a public charity in California, if we are unable to sponsor you for a specific grant, you are free to pursue secondary fiscal sponsorship with a local organization in the state where you will be applying for the grant. Whenever possible, we will do our best to point you in the right direction by recommending organizations we trust. However, we do not approve secondary sponsorship in all cases. Please contact us with questions.

Application Process FAQ

How do I apply?

An application and detailed instructions on how to apply are available here: Fiscal Sponsorship Application.

How long does the review process take?

Most applications will be reviewed within 4-6 weeks. However, this time frame is not guaranteed. 

Do you expedite applications?

Yes, but it depends on your situation. Here are some scenarios where we will agree to expedite your application:

  • You have been awarded a grant and need a fiscal sponsor to accept it.
  • You have a donor waiting to make a tax-deductible donation.
  • You are applying for a grant that requires you to have a fiscal sponsorship in place.

We will not prioritize expediting your application if you:

  • Have a crowdfunding campaign you want to launch by a specific deadline.
  • Have an event you are attending and want to present a tax-deductible donation option for potential donors.

If your project needs an expedited review, do not submit the regular application form. Instead, please email us at to receive an expedited application link. The time frame for expedited applications is about two weeks, and there is an additional fee for requesting an expedited review.

Can I apply for fiscal sponsorship for my company if we are producing multiple projects?

We only sponsor specific projects, not individuals or companies. You must apply separately for each project you are working on. If you are applying for sponsorship for more than one project, you must be able to show in your application that you have the resources to work on more than one project at a time and explain how those resources will be divided between active projects.   

If I am a member of IDA, will my project be automatically sponsored?

No. While you must be a member of IDA to take advantage of our fiscal sponsorship program, sponsorship is not automatic. You must apply to the program. You must officially be accepted into the program and have signed a fiscal sponsorship agreement to solicit funds through IDA's fiscal sponsorship program.  

I'm not a U.S. citizen. Can I still apply for fiscal sponsorship with IDA?

Yes. You do not need to be a U.S. citizen to apply for fiscal sponsorship with IDA. You may be subject to mandatory IRS withholding requirements in some cases.    

My film is mostly completed, and I just need fiscal sponsorship for post-production and distribution. Can I still apply?

Yes! We can work with projects in all phases of development, production, post-production, distribution, and outreach.

Can I start accepting donations and applying for grants through IDA while waiting for my fiscal sponsorship application to be approved?

No. Until we have a signed agreement, your project is not sponsored by IDA and may not solicit tax-deductible donations or apply for foundation grants on IDA's behalf.

I'm putting together my application, and I've never written a documentary budget before. Can you help?

This article by Robert Bahar is a great place to start when putting together a budget for your project. Originally published in Documentary magazine, the article includes a detailed sample budget to help you get started. There is also a template you can use to create an Excel budget, which is available here: Documentary Budget Template.

How detailed and complete does my budget need to be?

You should submit a complete budget that is as detailed as possible. We need an actual dollar amount for projected expenses. We understand that production-related costs and services can change. You can submit reasonable changes and amendments to your budget as your project progresses, but you should be as thorough as possible with your initial budget. If your project is in production and/or post-production, a comprehensive budget encompassing all phases of production is required. For projects in early development, please provide a detailed development budget, rough estimates for the later stages of production/post-production are permissible. 

Can I include a salary for myself in my fiscal sponsorship budget?

Yes! We strongly encourage you to include a salary for yourself in your project budget. Several of the funders we work with even insist on it. You deserve to be paid a fair price for your hard work. It is important, , that any salaries specified in your budget be proportional to your overall budget and fall well within the accepted industry norms for independent documentary projects. Budgets with salaries or other expenses that are deemed excessive will be rejected.   

If I have a project in fiscal sponsorship, are my future projects automatically sponsored?

No. You must apply separately for each project you work on. Even if you have worked with us before, sponsorship is never automatic.   

Can I make changes to the grant agreement before I sign it?

Generally, no. If you believe special circumstances apply to your project requiring amending the grant agreement, please contact us before submitting an application.

Terms of the Program FAQ

What types of donations do you accept?

We currently accept credit cards, checks, ACH/wire transfers, stock donations, corporate donation matching, and non-cash (in-kind) donations. Credit card donations are processed via Allyra Fundraising. Refer to our donation instructions document for detailed guidelines.

If I find a grant that does not require a fiscal sponsor, can I apply for it on my own?

Yes. You are free to pursue multiple sources of revenue to fund your project. If you find a grant that you qualify for as an individual filmmaker, you can apply and accept those funds outside of your fiscal sponsorship arrangement with IDA.   

I have someone who would like to make a non-cash (in-kind) donation to my project. How can I get them a tax receipt for their donation?

If someone would like to donate a non-cash tangible good to your project, we can issue you a receipt under most circumstances. Some examples of this type of donation include things like equipment or office supplies to be used directly for the production of your documentary. The receipt we issue, in accordance with IRS regulations, will not specify a dollar amount for the deduction. We will describe the goods donated in detail, and the donor will be responsible for quantifying the donation and confirming its deductibility. You will then be responsible for accounting for how donated goods are used for your project when you file your reports. If a donor has questions about the deductibility of a non-cash contribution, they should contact their tax professional. We are not qualified to answer tax-related questions.

We cannot issue receipts for the donation of time or professional services, as these are considered volunteer work and are non-deductible by law. We also cannot issue receipts for donated space, rent, or large ticket items like cars or boats. 

Is my project eligible for matching gifts?

Yes. We can process and accept matching gifts from businesses when an employee has made an eligible donation. Each company has its own rules and procedures for processing these donations. Employees or businesses who would like to make eligible gifts should contact the appropriate person at their place of employment for details on how to proceed. After a matching gift has been initiated, please let us know that a matching donation will be arriving and ask your company to reference the project you are donating to somewhere on the check or accompanying letter.   

Can I apply for government grants with IDA as my fiscal sponsor?

Applying for government funds is intensive, and if awarded, the tracking and reporting requirements are cumbersome. For this reason, along with the eligibility requirement on government grants, projects must undergo a separate reviewing process by fiscal sponsorship staff before we can agree to fiscally sponsor and apply on your behalf for government funding. Sponsorship for government grant applications is never guaranteed. Not all projects will be approved. If you are thinking of applying for a government grant, please contact us at least six weeks before the grant deadline.


I'm selling DVDs on my website. How can people who purchase them receive a tax deduction?

A donation is a gift made for charitable purposes. It must be given without return consideration. If any goods or services are received, it is considered a purchase or a sales transaction, not a donation. Payment for DVDs, ticket sales, promotional merchandise, etc., should be made directly to you or your company, not to IDA.

I want to hold a raffle or auction at my next fundraising party. How should I handle the donations?

Unfortunately, we cannot accept money generated by raffles. However, as long as you comply with the laws in your state, you may still be able to hold a raffle to benefit your project. However, the funds would not be considered a charitable donation and, therefore, would not be tax-deductible.

I have an overseas donor who would like to contribute to support of my project. Can they receive a tax benefit in their own country?

The tax receipt we provide to donors is only valid in the United States. Potential donors outside of the United States should consult with their own government and/or tax professionals about any potential benefits associated with donating to a US charity or nonprofit organization.     

How often can I request funds from my fiscal sponsorship account?

We release funds once a week. When you are ready to spend them, you can request funds by filling out a disbursement request on your "Manage Sponsored Projects" page.

How will I receive my funds?

For US-based projects, we release funds by ACH transfer only. International projects receive funds by wire transfer.  Please contact our office for further details and information about bank fees and timelines.

What can I pay for with money received through fiscal sponsorship?

You can pay for any approved project-related expense with money from your fiscal sponsorship account. You should refer to the budget that was approved with your application for any questions about what is and is not an approved expense or line item. Using money from fiscal sponsorship for anything not directly related to producing your project is against the law and could have very serious consequences for you, your project, IDA, donors, and foundations who have given to your project. You will be required to report back to IDA on how all funds are spent and may be required to provide receipts, invoices, or proof of payment at any time. Please contact us if you have any concerns about what is or is not a legitimate project-related expense.

Can I purchase equipment with money from my fiscal sponsorship account?

Yes. You can pay for equipment directly related to your project and purchasing it was accounted for in the budget approved with your fiscal sponsorship application. Typically, the cost of purchasing equipment will be approved if you can show that it is less expensive than renting the same or similar equipment. If the equipment is necessary for your project but still needs to be accounted for in your budget, you can submit a revised budget for approval. The budget that was approved with your application should be your guide for what is and isn't an approved expense.   

Do I need to keep receipts and records of how I spend the money you send me?

Yes! Proper record-keeping is essential and cannot be emphasized enough. IDA is legally responsible for all funds that come through the fiscal sponsorship program. As a project director, you are legally and contractually responsible for reporting back to us on exactly how any funds you receive are spent on your project. For details, please refer to our annual report form on your "Manage Sponsored Projects" page. 

Do I need to have a separate bank account to accept fiscal sponsorship funds, or can the checks be made directly to me?

You are not required to have a separate bank account for your project, but we strongly recommend it. A dedicated account can make tracking finances for tax purposes easier. Even if you are managing your project as an individual, you can still speak with your bank about getting a separate account just for your project.   

Do I need to report the money I receive through fiscal sponsorship to the IRS?

Yes! We strongly advise everyone to consult a tax professional after your acceptance into the Fiscal Sponsorship program. You are responsible for reporting all income to the IRS, including money received through fiscal sponsorship. You must speak to your own tax advisor to discuss your personal circumstances. Please consult a tax professional for any specific tax questions. Our staff are not qualified, nor permitted, to answer any specific tax-related questions.   

Please contact with any questions not covered here.