How To Contribute

Washington Filmworks can now accept contributions towards the 2023 Contribution Campaign.

With our unique funding mechanism, Washington-based businesses can make a cash contribution to Washington Filmworks in the amount of their Business & Occupation (B&O) tax liability and receive a dollar-for-dollar tax credit in return from the Department of Revenue (DOR).

A varied group of businesses contribute to the program annually including banks, hotels, tourist destinations and film-related businesses.  Anyone with a B&O tax liability can contribute!

Washington Filmworks (WF) is the legislatively commissioned 501(c)6 non-profit organization that manages the production incentive program and provides the resources and services of the state film office.  Its mission is to create economic development opportunities by building and enhancing the competitiveness, profile and sustainability of Washington’s film industry. WF was formed via the Motion Picture Competitiveness Program (MPCP) pursuant to 2SSB 6558, prime sponsored by former Senator Lisa Brown and passed by the 2006 Washington State Legislature.

The Board of Directors of Washington Filmworks is appointed by the Governor and its members work in the film industry and industries that benefit economically from film production.  The Board of Directors’ primary responsibility is to review and vote on applications for funding assistance and to approve new programs and policies for the organization.

Since launching the program in 2006, the organization has created over 24,800 jobs for local cast and crew and generated an estimated $442 million of economic impact in communities across the state.

In March 2022, the Washington State House of Representatives and Senate passed ESHB 1914 which increased funding for the MPCP from $3.5 million to $15 million a year.  The legislation also includes a number of other provisions that expand and strengthen the statewide film industry including:

  • Additional incentives for projects filming in rural jurisdictions and for films that tell stories of historically underrepresented communities
  • Dedicated funding for workforce development for people from historically underrepresented communities
  • Funding for small budget productions creatively driven by Washington residents
  • Extends sunset date of the program to 2030

The bill was signed into law by Governor Inslee on March 31, 2022 and went into effect June 9, 2022. 

One of the unique features of this law is our funding mechanism which allows Washington-based businesses to make a cash contribution to Washington Filmworks in the amount of their Business & Occupation (B&O) tax liability and receive a dollar-for-dollar tax credit in return from the Department of Revenue (DOR).  A varied group of businesses contribute to the program annually including banks, hotels, tourist destinations and film-related businesses.  Anyone with a B&O tax liability can contribute!

The steps to contribute are easy!

  1. Let Washington Filmworks know when you intend to contribute
  2. Send a check or wire the amount of your B&O Liability directly to WF
  3. WF will send a confirmation letter to the DOR and copy the contributor for their records.
  4. The Department of Revenue will process the B&O credit
  5. E-File your B&O Taxes indicating the Washington Filmworks Credit.

Once your business has reached its annual contributor limit or WF has reached its annual cap of $15 million, we will contact all of our contributors to ensure that no other contributions are received or wired to our account.

The following are the Department of Revenue requirements for contributions:

  • Money must be received by Washington Filmworks before the credit is claimed
  • Credit cannot exceed the B&O tax liability due for the reporting period
  • Credit may be claimed in the current year or carried over for up to three succeeding years
  • No refunds of the credit will be approved
  • No application is necessary for the credit (but adequate records must be kept by the business so that the Department of Revenue can verify eligibility of the credit)
  • Businesses are required to file electronically with the DOR for all returns
  • Credits are available on a first-in basis
  • The maximum amount any single business may contribute (and associated credit it may earn) in a calendar year is $1,000,000. 

B&O taxes are due for monthly reporters on the 25th of the following month. Quarterly filers must report by the end of the month following the close of their quarter, and annual taxpayers must file by the end of January. And contributions made after June 9, 2022, are exempt from reporting practices and not subject to Department of Revenue public disclosure requests.

Please note that Washington Filmworks is a federally recognized 501(c)6 organization, and as such for federal income tax purposes contributions or gifts to Washington Filmworks are not deductible as charitable contributions. Contributions to Washington Films qualify contributors as a “Contributing Member” of Washington Filmworks under the organization’s current Bylaws and enable the contributor to use a Department of Revenue-issued tax credit against their B&O tax liability.

For additional information about how to contribute, please download the Department of Revenue Bulletin or contact the office directly at (206) 264-0667.

Download the current Department of Revenue Bulletin that reflects the changes made in the bill that passed during the 2022 legislative session.