NYWIFT Fiscal Sponsorship Program

Overview

New York Women in Film & Television (NYWIFT) operates a fiscal sponsorship program that lets women-led film and media projects receive tax-deductible donations and apply for foundation grants requiring a 501(c)(3) nonprofit partner. The program launched in 2007 and has sponsored 92 projects as of 2025. NYWIFT holds 501(c)(3) status (granted in 1987), which means all donations made through the program are tax-deductible for the donor.

This is not a grant program. NYWIFT does not fund film projects directly. Instead, it acts as a nonprofit umbrella: donations are directed to NYWIFT, which administers and disburses the funds back to the filmmaker. The program is open to NYWIFT members only, and the application has no fee.

Fee Structure

NYWIFT charges an administrative fee on all funds raised through the fiscal sponsorship program:

• 7% on the first $100,000 raised per project
• 5% on all funds raised above $100,000

This is a tiered structure. A project that raises $150,000 pays 7% on the first $100K ($7,000) and 5% on the remaining $50K ($2,500), for a total fee of $9,500. The filmmaker receives $140,500. There is no application fee to join the program.

For comparison, other fiscal sponsors in the film space charge between 5% and 10%. Fractured Atlas charges 5% plus a $250 annual cap on processing fees. The Sundance Institute Co//ab charges 7%. NYWIFT's tiered structure means the effective rate drops as a project raises more money.

What It Provides

NYWIFT fiscal sponsorship includes the following services:

• 501(c)(3) umbrella status: Donations to sponsored projects are tax-deductible for the donor. This opens access to individual major donors, family foundations, and arts-focused community foundations that require nonprofit status to disburse funds.
• Donation webpage: NYWIFT creates a dedicated donation page for each accepted project. Supporters can contribute directly through the page. Checks made out to NYWIFT (with the project name in the memo line) are also accepted.
• Fund disbursement: NYWIFT processes incoming donations, issues tax receipts and donor acknowledgment letters, and disburses funds to the filmmaker. Disbursement requests require a form and are processed within 5 to 7 business days. Wire transfers are available at no charge from NYWIFT (though the filmmaker's bank may charge a fee).
• 1099 and tax document management: NYWIFT handles 1099 forms and tax documents for all financial transactions through the program.
• Bookkeeping and bill paying: NYWIFT provides bookkeeping/accounting and bill-paying services for sponsored projects, as listed in the Fiscal Sponsor Directory.
• NYWIFT community visibility: Sponsored projects are associated with the NYWIFT name and network, which carries weight with New York-area donors familiar with the organization.

Eligibility

Eligibility requirements are specific:

• NYWIFT membership is required. You must be a current NYWIFT member to apply. Membership is open to professionals with four or more years of experience beyond entry-level in film, television, media, or a related field. Industry Membership costs $200/year (or $17/month) plus a $135 one-time initiation fee. Next Wave Membership (for those with fewer than four years of experience) costs $135/year plus a $35 initiation fee.
• Projects must have a creative, educational, or charitable purpose. Fiscally sponsored projects must be noncommercial.
• The lead director must identify as a woman. Projects should be film or media productions: documentary, narrative fiction, or other media forms.
• No geographic restriction is stated, but the program is oriented toward New York-based filmmakers. The organizational infrastructure, donor relationships, and community network are rooted in New York.

Application Process

Applications are accepted on an ongoing basis. There is no deadline. The process works as follows:

1. Submit materials: A one or two-page project proposal or treatment, a budget, and bios of key personnel. A single project manager must be designated to handle fund requests and reporting.
2. Review period: Applications are reviewed within 2 to 3 weeks.
3. Contract: If accepted, NYWIFT sends a contract to the filmmaker.
4. Donation page setup: NYWIFT creates a webpage for the project where supporters can contribute directly.

Applications are submitted through NYWIFT's Submittable portal. Questions can be directed to fiscalsponsorship@nywift.org.

Reporting and Fund Management

Once accepted, project directors must follow specific reporting and disbursement rules:

• Annual reports are required for projects spending under $100,000 in a given calendar year.
• Per-$100K reports are required for projects spending more than $100,000 in a single year: a new report is due for each $100,000 spent.
• Reimbursement requests must be accompanied by receipts. NYWIFT verifies that funds are spent on the sponsored project.
• Advance requests require detailed plans for the use of funds, including proposed budget line items. Receipts, payroll records, and complete financial reports must be submitted for expenditures of advances.
• 10% or $100 hold: At least $100 or 10% of funds raised is held by NYWIFT until all reports and receipts have been submitted.
• NYWIFT credit: NYWIFT receives appropriate credit as fiscal sponsor and retains the right to remove its name from any production.

Monthly reports are sent by NYWIFT between the 20th and 25th of each month. Disbursement requests must be submitted during business hours (10am to 6pm, Monday through Friday).

Fiscal Sponsorship in Practice

A fiscal sponsorship does not automatically generate donations. It creates the legal framework within which tax-motivated donors can give. The value of a fiscal sponsorship scales directly with the filmmaker's active fundraising effort.

A documentary filmmaker raising $75,000 through a combination of individual donor outreach, a crowdfunding campaign, and two foundation grants uses the NYWIFT sponsorship to make all of those contributions tax-deductible. The 7% fee on $75,000 is $5,250. The filmmaker nets $69,750. Without fiscal sponsorship, those same donors might give less or not at all, because their contributions would not be tax-deductible.

Filmmakers who use their sponsorship as a foundation for a structured fundraising campaign (donor outreach, crowdfunding, grant applications, and foundation prospecting) realize significantly more value than those who simply list the sponsorship and wait for money to arrive.

How NYWIFT Compares to Other Fiscal Sponsors

NYWIFT's fee is comparable to other film-focused fiscal sponsors. The membership requirement adds cost ($200/year minimum for Industry level) but provides access to NYWIFT's grant programs, professional development events, and New York industry network. For women filmmakers based in New York, the combined value of fiscal sponsorship plus membership may exceed what a national sponsor offers. For filmmakers outside New York, a national sponsor like Fractured Atlas may be more practical.

Who Should Apply

Women directors in New York City or with strong New York professional ties who need a 501(c)(3) fiscal sponsor to receive tax-deductible donations for a film or media project, and whose project aligns with NYWIFT's mission of supporting women's voices in film and media. The membership requirement ($200/year minimum) means this program is best suited for filmmakers who plan to raise at least $10,000 through the sponsorship, where the tax-deductible benefit to donors outweighs the membership cost.

See Also

For understanding how fiscal sponsorship integrates with a documentary financing strategy, see Documentary Financing: Building Your Stack. For other NYWIFT grant programs, see the NYWIFT Fund for Women Filmmakers listing. For the NYWIFT Women's Film Preservation Fund, see its separate listing.