In a Residuals Donation, a donor gives all of his/her interest in the right to receive residuals derived from his/her services as a performer to the SAG Foundation. A Residuals Donation offers a donor a means by which he/she can lend support to the SAG Foundation on an ongoing basis through funds derived from the donor’s activities as a performer.

Residuals donations can be made during the donor’s lifetime or can take the form of a bequest, in which the SAG Foundation would begin to receive the funds upon the donor’s death.

Residuals donations directly support the SAG Foundation’s programs and are tax deductible to the full extent allowable by law. Residuals represent taxable income to the performer, but are tax deductible if donated. The Residuals Donation process is simple; the donor completes a one page Deed of Gift and Disclaimer of Interests in Performer’s Residuals form, which is sent to the Residuals Department at SAG.