Sounds cool. Nobody is going to know what is a good investment there, it's really just speculation. If he's really into it maybe also invest in him...ie, more acting classes, community theater, photo portfolio, etc. But if helping some of these small film makers helps to get him on the set that's probably good too. In the end I think something like this ends up being more about investing in his dream and helping out there....and any tax relief you get out of it sounds good too.