What is a Fiscal Sponsor?
A Fiscal Sponsor is an organization that qualifies as an IRS public charity 501 (c) (3) and can accept funds on your behalf. The funds are then re-distributed to your project, thus ensuring a tax-efficient transaction for the Film Fund.
You may submit your film without 501(c) (3) status and without a Fiscal Sponsor. However you will need one should your application be accepted.