How To Contribute

Washington Filmworks will be accepting contributions towards the 2021 Contribution Campaign beginning February 1, 2021.

Washington Filmworks is the private non-profit organization that manages the state film and production incentive programs. Its mission is to create economic development opportunities by building and enhancing the competitiveness, profile and sustainability of Washington’s film industry. Washington Filmworks was formed pursuant to 2SSB 6558, prime sponsored by Senator Lisa Brown of Spokane and passed by the 2006 Washington State Legislature. E2SSB 5539 renewed the legislation in 2012. In 2017, SSB 5977 renewed the program through 2027.

One of the unique features of this law is that contributors to Washington Filmworks, which is an approved motion picture competitiveness program, may receive a dollar for dollar credit against their Business & Occupation (B&O) tax liability.

WF can raise up to $3.5 million per year. Washington-based businesses with a B&O tax liability can make cash contributions to Washington Filmworks and will then receive a tax credit in return. The following are requirements for contributing:

  • 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)
  • Annual Tax Performance Report must be filed by May 31 of the year following the year when you claimed the credit
  • Businesses are required to file electronically with the DOR for all returns
  • Credits are available on a first-in basis
  • The law limits the maximum amount your business may contribute (and associated credit you may earn) in a calendar year to $750,000.

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. Once we have reached our annual fundraising limit of $3.5 million, we will contact all of our contributors to ensure that no other contributions are received or wired to our account.

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 Department of Revenue Bulletin.