Fiscal Sponsorship allows you to fundraise for your project using the NUKHU FOUNDATION’s 501(c)(3) tax exempt status, which opens access to foundation and corporate sponsor funding opportunities that require a 501(c)(3) designation to apply. It can also offer donors the benefit of a tax deduction.

There are two types of NUKHU FOUNDATION Fiscal Sponsorship.

  • Public Film Projects are specific projects (as opposed to your entire practice) done by individual artists or unincorporated artist collectives. NUKHU FOUNDATION Fiscal Sponsorship can contract with individuals or artists who have an LLC or corporation. We only accept contributed income for Public Film Projects.

  • Community Media Organizations must be incorporated as a nonprofit on the state level. They may also be their own 501(c)(3). We accept both earned and contributed income for Community Media Organizations.

There is no fee to apply, so use the guidelines below to see if your project meets our eligibility requirements.

APPLICATION GUIDELINES 

Public Film Project applicants will need:

  • A minimum project budget of $15,000. This money does not need to be committed before applying or being accepted into our program. 

  • A plan of how you will raise funds to accomplish your project. 

  • The NUKHU FOUNDATION sponsors specific projects with a clear scope, start, and projected end date. (You can have multiple projects in fiscal sponsorship, and each requires its own application.)

  • A social security number, or be incorporated as an LLC or corporation in the US.

Community Media Organization applicants will need:

  • A minimum annual budget of $15,000. This money does not need to be committed before applying or being accepted into our program. You will submit three years of your organizational budget.

  • A plan of how the organization will raise funds to accomplish your mission.

  • Incorporation as a nonprofit, or in the process of incorporating, at the state level (the NUKHU FOUNDATION accepts applications from all states and US territories). 

  • To have the arts as their primary mission and focus.

APPLICATION REQUIREMENTS

Applications for both Public Film Projects and Community Media Organizations will need to answer questions related to the following topics. Select the “Apply” button below for specific application questions:

• Brief project summary.
• Overview of project goals.
• Details about your audience, project timeline, and public benefit.
• Budget including income (with specific sources of funding listed) and a budget for expenses.
• Fundraising strategy clearly stating how you intend to raise money listed in your income budget and how you will utilize the NUKHU FOUNDATION Fiscal Sponsorship in this plan.
• Resume(s) for principle artist(s)/or administrator(s).
• Work samples (from this project or a past related project).
• At least one letter of support.

Eligibility for all funding is determined based on our goal to select the strongest work possible. Markers for what constitutes “strong” include:

  • A cohesive body of work

  • Well-crafted work

  • Well-presented work (with an understanding that artists have varying financial means and resources for presenting their work)

  • Work that communicates its viewpoint, ideas, and concepts clearly, effectively, and creatively

  • Work that is not derivative

FISCAL SPONSORSHIP PROGRAM SERVICES AND FEES

Public Film Project 

  • There is no fee to apply for quarterly deadlines.

  • Will pay a one-time contract fee of $100 and an annual contract renewal fee of $50 for the duration of the project.

  • Will pay an administrative fee for all contributed funds raised with the NUKHU FOUNDATION. The percentage is based on funds raised:
    – 8% for $0 – $500,000
    – 6% for $500,001 – $2,000,000
    – 4% for $2,000,001 and greater

  • Will be able to create a profile page on the NUKHU FOUNDATION website with a link to a donation portal unique to your project.

  • The NUKHU FOUNDATION will oversee contributed income.

  • At no additional fee: access to staff for assistance with project management, fundraising strategy development, and grant application feedback. We are here to support you and are happy to connect via phone, email, or in person conversations.

Community Media Organization 

  • There is no fee to apply for quarterly deadlines.

  • Will pay a one-time contract fee of $100 and an Annual contract renewal fee of $100 for the duration of the partnership. There will also be a quarterly account maintenance fee of $45

  • Will pay an administrative fee for all contributed funds raised with the NUKHU FOUNDATION. The percentage is based on funds raised:
    – 8% for $0 – $500,000
    – 6% for $500,001 – $2,000,000
    – 4% for $2,000,001 and greater

  • Will be able to create a profile page on the NUKHU FOUNDATION website with a link to a donation portal unique to your organization.

  • The NUKHU FOUNDATION will oversee contributed and earned income and provide basic accounting oversight.

  • At no additional fee: access to staff for assistance with project management, fundraising strategy development, and grant application feedback for no additional fee. We are here to support you and are happy to connect via phone, email, or in person conversations.

The program is open to all artists with a U.S. Tax Identification Number, regardless of location. Artists who live in the U.S. but work overseas are welcome to apply.

Deadlines to apply: 11:59 PM EST on March 31, June 30, September 30, and December 31. The NUKHU FOUNDATION also accepts out-of-cycle applications; please email sponsorship@nukhufoundation.org for details.

For more information about fiscal sponsorship, the NUKHU FOUNDATION Fiscal Sponsorship’s processes, and other benefits, please review our Frequently Asked Questions below. 

Fiscal Sponsorship

  • 501(c)(3) is the tax determination given to a non-profit charitable organization at the federal level. It allows donors to receive a tax deduction for supporting a public charity.

  • No. Projects are responsible for managing the day-to-day operations of their project and are responsible for fundraising to sustain their work.

  • You may find the application online for the NUKHU FOUNDATION’s program on this page. There is no fee for the application if you apply within the quarterly deadlines. You will apply as either a Public Film Project or Community Media Organization.

    The application process ensures proposed projects meet the NUKHU FOUNDATION’s Fiscal Sponsorship’s guidelines and standards of professionalism and protects artists and emerging organizations by ensuring that sponsored project activities are conducted according to IRS regulations.

  • Public Film Projects are specific projects (as opposed to your entire practice) done by individual artists or unincorporated artist collectives. NUKHU FOUNDATION Fiscal Sponsorship can contract with individuals or artists who have an LLC or corporation. We only accept contributed income for Public Film Projects.

    Community Media Organizations must be incorporated as a nonprofit on the state level. They may also be their own 501(c)(3). We accept both earned and contributed income for Community Media Organizations.

  • No. The NUKHU FOUNDATION Fiscal Sponsorship is an international program, but you do need a U.S. taxpayer identification number.

  • For a Public Film Project, as long as you are actively fundraising for—and working on—the project, you may remain fiscally sponsored until the project is complete. Community Media Organizations are fiscally sponsored on an ongoing basis. Public Film Projects and Community Media Organizations both need to complete annual renewal fee payment and reporting requirements.

  • Fiscally sponsored projects must benefit the public in some way. That could include a subject screening, exhibition, performance or talk, exploring an issue, or otherwise offering an opportunity for an underrepresented group of people. Because donations to fiscally sponsored projects are tax-deductible, projects must add value to the public sphere and not only benefit the artist’s private gain.

FAQ

FISCAL SPONSORSHIP OVERVIEW


APPLYING TO THE NUKHU FOUNDATION FISCAL SPONSORSHIP

  • Public Film Projects pay a one-time contract fee of $100 and an annual contract renewal fee of $50 for the duration of the project.

    Community Media Organizations pay a one-time contract fee of $100 and an Annual contract renewal fee of $100 for the duration of the partnership. There will also be a quarterly account maintenance fee of $45.

    All fiscally sponsored projects will pay an administrative fee for all contributed funds raised with the NUKHU FOUNDATION. The percentage is based on funds raised:

    8% for $0 – $500,000

    6% for $501,000 – $2,000,000

    4% for $2,000,001 and greater

  • No. We do not expect any money to be committed before you are accepted into the program.

  • There is a 3-week turnaround time for notification after each quarterly deadline. If you need a faster response, consider applying for an Out-of-Cycle Review by contacting sponsorship@nukhufoundation.org.

  • Fiscal Sponsorship staff provides pre-application phone reviews for $50 an hour. Please contact the Fiscal Sponsorship Program Officers at sponsorship@nukhufoundation.org for more information. We do not provide copies of past applications, because every project is unique.

  • No. The NUKHU FOUNDATION is an exclusive fiscal sponsor. We make exceptions on a case-by-case basis if the NUKHU FOUNDATION Fiscal Sponsorship does not meet the requirements for a specific grant.

  • Yes. However, you need to apply separately for each project. Also, you cannot move money between different fiscally sponsored projects.

  • Yes, you can take a fee for being the project director and for being an artist on the project. Typically, project directors don’t pay themselves more than 20% of the budget; however, the artist fee varies depending on the type of project.

  • There is no limit to projects we accept. Each project is evaluated based on its feasibility and public benefit. Successful applications are thorough, professional, and demonstrate the potential of being completed successfully. Remember that projects cannot be used towards an undergraduate or graduate degree, and cannot be for-profit.

  • Yes. NUKHU FOUNDATION Fiscal Sponsorship can make international wire transfers for a $50 fee and accept incoming international wires. You can also live abroad, as long as you have a U.S. Taxpayer ID Number.

  • No. Projects that are fiscally sponsored by the NUKHU FOUNDATION are considered independent contractors and retain their own identity. Project directors retain creative control and ownership of their project/organization.

  • No.

  • No. As per IRS regulations, only tangible goods are considered tax-deductible for in-kind purposes. For budgeting purposes, you may estimate the value of space and services that are being offered to you free of charge.

  • For qualified candidates, the NUKHU FOUNDATION has an addendum to our contract. Please contact sponsorship@nukhufoundation.org if you are interested in accepting private investment or equity for a sponsored project.

  • The NUKHU FOUNDATION offers custom online fundraising tools to Public Film Projects and Community Media Organizations. If you are interested in conducting a crowdfunding campaign for your project, please contact Fiscal Sponsorship staff, as we are happy to help you identify your best strategy.

  • No. The NUKHU FOUNDATION Fiscal Sponsorship does not raise money or solicit donors on your behalf.

  • Yes.

  • No. Projects that raise funds through the NUKHU FOUNDATION Fiscal Sponsorship are legally responsible for reporting money they receive from their project as income to the IRS.

  • Donations via check, direct deposit/wire transfer, or stock are processed weekly. Donations via credit card are processed every 7-10 business days.

  • Payments are disbursed on a weekly basis from the NUKHU FOUNDATION to sponsored projects and organizations.

FUNDRAISING AND SUPPORT FROM THE NUKHU FOUNDATION

More questions? Contact us at sponsorship@nukhufoundation.org.

There are four deadlines to apply each year: March 31, June 30, September 30, and December 31 at 11:59 PM EST. The NUKHU FOUNDATION also accepts Out-of-Cycle Reviews on a case-by-case basis; please email sponsorship@nukhufoundation.org for more details.

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