CHEROKEE NATION FILM INCENTIVES
Beginning March 1, 2022, the Cherokee Nation Film Office will begin accepting applications for a new cash rebate incentive fund offering up to $1 million annually for production expenses occurring within the boundaries of the Cherokee Nation.
The rebate will cover expenses for both production expenses and wages. Detailed information on the program will be released in the near future.
The Cherokee Nation is located in Northeast Oklahoma covering 7,000 square miles over 14 counties offering a variety of looks from the big city to rural towns to rivers, dams, and five distinct ecoregions.
This incentive is available on its own or could be used in conjunction with the state of Oklahoma’s incentive program, but each requires its own separate application processes. The Film in Oklahoma Act of 2021, administered by the Oklahoma Film & Music Office, offers producers a cash rebate of 20% base up to 30% with varying uplifts. Oklahoma Resident Labor is rebatable at 30%, regardless of qualified uplifts.
The mission of the Cherokee Nation Film Office is to increase the presence of Native Americans in every level of the film and television industries, while creating opportunities for economic development and jobs in the Cherokee Nation.
A list of Federally Recognized Tribes can be found here.
CHEROKEE NATION FILM INCENTIVE SUMMARY
The purpose of the Cherokee Nation Film Incentive program is to encourage the production of film and television projects within the boundaries of the Cherokee Nation and to hire Natives in all phases of production including development, pre-production, production, and post-production.
Qualifying Productions
Feature Films, Scripted Television, Reality Television, Pilots, Animation, Music Videos, and Documentaries
Minimum Spend
Production must spend a minimum of $50,000 in Oklahoma of which $25,000 must be spent within the boundaries of the Cherokee Nation (“CN”).
Annual Program Cap
The annual program cap is $1,000,000 dollars per calendar year.
Per Project Cap
There is no project cap.
Sunset Date
There is no sunset date.
Rebate
Rebate is awarded to the applicant upon final approval of final application and audit.
Above-The-Line Eligible Wages
(Above the Line rebate is only available for fees/salaries of Native Americans who are enrolled members of a federally recognized tribe.)
| Qualified Production Expenditure (QPE) | Eligibility Criteria | Rebate Rate(s) |
|---|---|---|
| Writer Fees |
|
25% |
| Director Fees |
|
20% +5% Uplift |
| Producer Fees |
|
20% +5% Uplift |
| Principal Cast |
|
20% +5% Uplift |
*Native American is defined as a citizen of a Federally Recognized Tribe
NOTE: Only wages paid for services rendered while “boots on the ground” within the boundaries of the Cherokee Nation are eligible.
Below-The-Line Eligible Crew Wages
| Eligibility Criteria | Rebate Rate |
|---|---|
| Non-Native American / Non-Oklahoma Resident | 10% |
| Non-Native American / Oklahoma Resident | 15% |
| Any Native American | 20% |
| Any Cherokee Nation citizen OR Any Native American who resides within the Cherokee Nation | 25% |
*Native American is defined as a citizen of a Federally Recognized Tribe
NOTE: Only wages paid for services rendered while “boots on the ground” within the boundaries of the Cherokee Nation are eligible.
Below-The-Line Eligible Cast Wages
| Eligibility Criteria | Rebate Rate |
|---|---|
| Any Native American | 20% |
| Any Cherokee Nation citizen OR Any Native American who resides within the Cherokee Nation | 25% |
*Native American is defined as a citizen of a Federally Recognized Tribe
NOTE: Only wages paid for services rendered while “boots on the ground” within the boundaries of the Cherokee Nation are eligible.
Production Spend Excluding Wages (e.g. Rentals, Purchases)**
| Eligibility Criteria | Rebate Rate |
|---|---|
| Within the boundaries of the Cherokee Nation | 20% |
| 5% Uptick paid to Native American owned businesses within the CN and the vendor is able to prove at least 51% Native ownership. | +5% |
**The rebate is not available for purchases incurred outside the boundaries of the Cherokee Nation. Also note that if a production has acquired or rented from a CN vendor, shoots in the CN, and also decides to shoot a portion of the project outside the boundaries of the CN, 100% of the purchase or rental fee will not be eligible. Instead, the fees will be prorated based on the number of days worked inside and outside the CN.
Other Considerations
- Can be coupled with the OK Rebate
- CPA Audit Required (can be the same audit used for the OK incentive providing the audit also substantiates the CN incentive requirements)
- Production Guidelines shall mirror OFMO in as many ways as possible. However, there may be differences. Cherokee Nation guidelines will be posted on the Cherokee Nation Film Office website and are the final determination of rules for the program. Production needs pre-qualification approval from Cherokee Nation Film Office in order to qualify for the CN Rebate.
- Application Process
- Productions need to apply to the Cherokee Nation Film Office at least 45 days prior to the start of principal photography and receive a letter of pre-approval prior to the start of principal photography to qualify.
- Productions must also submit a final application, detailing all expenses and filming locations, no later than 90 days after final expenses have been incurred in Oklahoma.
- On Screen Credit for Cherokee Nation required in the Opening Main Titles either by a logo to be provided or language acceptable to the CN.
- No real weapons can be used on the production within the CN boundaries.
- Cherokee Nation has script approval (to be submitted at time of initial application) and project, if rated, must have an ultimate MPAA Rating no more restrictive than “R” or its equivalent.
- To qualify as a Trainee an individual must be:
- A Native American who is a member of a federally recognized tribe with proof of citizenship
- A student getting class credit or a non-student with fewer than three production credits in that department. A trainee may not have more than five production credits total.
- Supervised by an experienced industry professional serving as a Department Manager or higher in the trade, craft or profession being practiced by the Trainee in the production
- Work in a trade recognized by CNFO as necessary for a film production; and Work under the supervision of the Department Manager at least one-half (1/2) of the days the Department Manager under which the Apprentice is learning is actively engaged in the film
- Production will be required to hire a minimum of two (2) Native American paid Trainees residing in the State of Oklahoma.
- Once a project has received Initial Approval all changes to Native characters or themes must receive written approval by the Cherokee Nation Film Office prior to filming.
- All roles portraying Native Americans must be cast with Native Americans.
TERO PROGRAM
Established in 1983, TERO (Tribal Employment Rights Office) maintains a listing of verified Native American owned businesses and artisans who are members of a federally recognized tribe. Other businesses in the production zone may be Native owned but not participating in the TERO program so we encourage production companies to discuss the ownership of businesses before selecting vendors.
Members of the film production community can use the TERO list to quickly determine if a business is native owned and those businesses participating in the program will be counted toward meeting hiring and spending criteria in the program rules.
The listing may be found at http://cherokeetero.com.
CHEROKEE NATION ZIP CODES
| 74003 | 74070 | 74301 | 74343 | 74403 | 74470 |
| 74006 | 74072 | 74330 | 74344 | 74423 | 74471 |
| 74015 | 74073 | 74331 | 74346 | 74426 | 74477 |
| 74016 | 74080 | 74332 | 74347 | 74427 | 74931 |
| 74017 | 74082 | 74333 | 74349 | 74432 | 74936 |
| 74019 | 74083 | 74337 | 74350 | 74434 | 74945 |
| 74021 | 74103 | 74338 | 74352 | 74435 | 74946 |
| 74022 | 74106 | 74340 | 74354 | 74441 | 74948 |
| 74027 | 74108 | 74342 | 74359 | 74446 | 74954 |
| 74029 | 74110 | 74343 | 74361 | 74450 | 74955 |
| 74036 | 74115 | 74344 | 74364 | 74451 | 74960 |
| 74042 | 74116 | 74346 | 74365 | 74452 | 74962 |
| 74048 | 74117 | 74347 | 74366 | 74455 | 74964 |
| 74051 | 74120 | 74349 | 74367 | 74457 | 74965 |
| 74053 | 74126 | 74338 | 74368 | 74464 | |
| 74055 | 74127 | 74340 | 74369 | 74467 | |
| 74061 | 74130 | 74342 | 74401 | 74469 |
FREQUENTLY ASKED QUESTIONS
The purpose of the Cherokee Nation Film Incentive program is to encourage the production of film and television projects within the boundaries of the Cherokee Nation and to hire Natives in all phases of production including development, pre-production, production, and post-production.
Beginning March 1, 2022 the Cherokee Nation will begin accepting applications for up to $1 million per year for rebates on spending on the film and television production within the boundaries of the Cherokee Nation.
In order to qualify for the program, your spending must take place within the boundaries of the Cherokee Nation.
Yes, there is a cap of $1 million per year. There are no per project caps.
There is a minimum spend of $50,000 within the State of Oklahoma with at least $25,000 of qualified spend within the boundaries of the Cherokee Nation. Productions must apply to the Cherokee Nation Film Office at least 45 days prior to principle photography and receive an Initial Approval letter from the Cherokee Nation Film Office prior to the start of principle photography to qualify. Productions must also submit a final application, detailing all expenses and filming locations and other required information, no later than 90 days after final expenses occur in Oklahoma.
Applications are vetted and approved by the, Cherokee Nation Film Office and all applications are reviewed by a committee made up of professionals from Cherokee Nation Businesses and Cherokee Nation Cultural and Economic Development, LLC.
It depends on how much you spend in the Cherokee Nation and who you hire.
The base incentive offers a 20% rebate for qualified production expenses within the Cherokee Nation boundaries. An additional uplift would increase the percentage to 25% of the qualifying spending at Native-owned businesses (majority 51% ownership) in the Cherokee Nation boundaries.
The rebate on salaries will depend on the residence and tribal status of employees. All cast and crew will be eligible for at least a 10% credit with that increasing to 15% for Oklahoma residents and 20% for members of a federally recognized tribe and 25% for members of a federally recognized tribe living in the Cherokee Nation.
Our goal is to approve all completed initial applications within 30 days of submission but the actual approval time may vary. No expenses will be allowed prior to receipt of Initial Approval letter. Because of their complexity, final applications will take longer to review and verify expenses but our goal is to issue rebate checks as quickly as possible.
Productions must submit a completed Initial Application that will found on our web site here, beginning in late February 2022. No applications will be accepted before March 1, 2022.
It is a cash rebate sent to the named company or individual on the application form after the final application has been reviewed and approved.
Final applications will be accompanied by a CPA’s report, prepared at the expense of the applicant, attesting that the amounts in the application are qualified Oklahoma and Cherokee nation expenditures (QOE) that comply with the requirements of the Administrative Rules and that at least $25,000 is within the Cherokee Nation. Additionally, the final application must include the names and addresses of all cast and crew and a copy of all tribal enrollment cards for claims of tribal hiring bonuses. Proof of native ownership must also be submitted for claims of the production enhancement for spending with native-owned businesses.
For projects with QOE over $250,000, the materiality threshold used for CPA review is the lesser of 1% of QOE or $100,000.
For a list of approved CPAs, please visit the Oklahoma Production Directory, located at okfilmmusic.org.
Our goal is to complete review of all final applications as quickly as possible upon receipt of the completed application. However, due to the complexity of the applications and variety of projects we may receive we cannot guarantee a specific turnaround time.
For detailed information see the Administrative Rules. However, all spending must take place within the boundaries of the Cherokee Nation. Productions can find out if their location, or vendor, is in the Cherokee Nation boundaries by using an interactive map.
Yes, this incentive can be applied for in addition to the Oklahoma State film incentive or alone. However, each organization’s incentive is separate and must be applied for individually. Each organization has its own approval process and a project may be approved by one organization and denied by the other.
Yes, since this is a new program the rules and regulations may update. Updates will be posted on the Cherokee Nation Film Office website when they are going into effect. The program is managed by the Cherokee Nation Film Office and all incentive applications are reviewed by a committee made up of professionals from Cherokee Nation Businesses and Cherokee Nation Cultural and Economic Development, LLC.
No. Applications are based on the merits of the project based on a variety of factors to include, but not limited to, the benefits of the project to the Cherokee Nation (including, but not limited to, economic impact, job creation, Native American representation, tourism, branding, image and follow-on work, funds available, anticipated future program needs and other projects applying for rebates). An application does not guarantee approval.
Yes, you can speak with Kevin Shand, Cherokee Nation Film Office Manager, or Jennifer Loren, Director of the Cherokee Nation Film Office and Original Content. Both can be reached at hello@cherokee.film.
No, unless there have been material changes in the information provided in the original application.
Yes, wages paid to non-Oklahoma residents do apply but only as applied to wages earned while filming in the Cherokee Nation.
Commercials do not qualify but documentaries, scripted and non-scripted television shows do qualify.
The primary factor is that filming must take place within the boundaries of the Cherokee Nation. Other factors that help determine an approval include, but are not limited to, the benefits of the project to the Cherokee Nation, including economic impact, job creation, Native American representation, tourism, branding, image and follow-on work, funds available anticipated future program needs and other projects applying for rebates.
There is a minimum spend of $50,000 within the State of Oklahoma with at least $25,000 taking place within the boundaries of the Cherokee Nation.
Not at this time.
To utilize the Cherokee Nation Film Incentive, projects are required to show proof that 50% of funding is in place, due 45 days prior to the start of principal photography, and proof that complete funding is in place, due 30 days prior to the start of principal photography. For other benchmarks, please visit and review the Administrative Rules.
No, but consideration will be given to projects that accurately portray Native Americans and/or help dispel harmful stereotypes and inaccurate histories.
No. But the amount of Native Americans you hire, and where they live, will determine the amount of the credit you earn for each employee.
No. However, spending at native businesses (majority 51% ownership) will increase the rebate to 25% of the spend at that business. We will provide a link to the Cherokee Nation’s TERO program on the incentive page when incentive applications go live or utilize our CNFO Support Services Directory.
Yes, final rebate applications must be accompanied by a CPA’s report, prepared at the expense of the applicant, attesting that the amounts in the application are qualified Cherokee Nation expenditures (QPE) that comply with the requirements of the Administrative Rules and that at least $25,000 is within the Cherokee Nation.
RULES AND REGULATIONS
RULES AND REGULATIONS
The Cherokee Nation Film Incentive operates under the Administrative Rules. The Cherokee Nation Film Incentive rules and regulations are the final determination of eligibility requirements.
The Cherokee Nation Film Incentive requires that all qualifying expenses for the Cherokee Nation Film Incentive must take place inside the boundaries of the Cherokee Nation Reservation.
For questions about the incentive program call 918-237-6730. If you have questions about your project call 918-645-3396 or reach out to us at hello@cherokee.film.