Please read the descriptions on tax-deductible donations, obtaining shares and profit participation in the following paragraphs.


TAX DEDUCTIBLE DONATIONS

Rather than attempt to secure tax-exempt status for our production, we contract with a fiscal sponsor to extend tax-exempt status to our project.  Our fiscal sponsor, San Francisco Film Society, collects funds for film productions and redistributes the funds to us for a fee.  We provide them with a bi-annual accounting of expenditures.  These donations are tax-deductible to the fullest extent allowed by law.  San Francisco Film Society has a lengthy history and reputation as a fiscal sponsor and many foundation and government entities are familiar with the program.

If you believe in our film, please make a tax-deductible contribution or a straight-up investment (see: Buying Shares) to support it. Your donation in any amount of $250 or more is tax deductible.  Please make your check payable to the film’s fiscal sponsor, San Francisco Film Society, and on the memo line write:
“Etude in Black — SPJ#1118”

Mail the check to:

Etude Films
77 San Jacinto Way
San Francisco, CA 94127

Your donation will be turned over to the foundation which has 501(c)(3) status and you will receive documentation indicating it is tax deductible.

For each tax-deductible donation of $2,000, donors may obtain up to four shares for $50 each.  For tax-deductible donations of $1,000, two shares may be obtained for $150.  For tax-deductible donations of $500 or more, one share may be obtained for $100.  Shares entitle the holder to profit participation.  If you are making a donation, you are not required to obtain shares.  Obtaining shares is optional.

Breakdown for Donations and/or Obtaining Shares
Tax-deductible donation # of shares allowed Cost of shares each
$500 1 $100
$1,000 2 $75
$1,500 3 $65
$2,000 4 $50
$3,000 6 $40
$4,000 8 $30
$5,000 10 $20
$10,000 20 $5

We are able to accept gifts of support in smaller sums — $50, $100, $200 — but we cannot offer tax deductions for them.


BUYING SHARES

For those who are not concerned about a tax deduction, shares are $500 each. In this case, please make your check payable to: Etude Films, and on the memo line write "Etude in Black."  Mail the check to:

Etude Films
77 San Jacinto Way
San Francisco, CA 94127

If you have an online account set up with your bank, this is the perfect chance to use your bank's Bill Pay feature!


A PERK FOR DONORS AND INVESTORS

If you make a donation or investment of $500 or more, we will (with your permission) add your name to the film credits, invite you to the premiere, and reserve for you a DVD copy of the finished film.