I have said this on Facebook and I will say this here:
A fan film is art and recreation.
A pilot done by an actor or other Hollywood type is a tax deductible business expense.
Why call it a pilot? It lets Uncle Sam pitch in on the costs.
Others have gotten somewhat 'in' on this action by forming themselves as 'artistic' and 'educational' organization under 501(c)(3) of the Internal Revenue Code.
I believe some of the fan film groups have already gotten themselves tax frees status. There are others that I think would easily get it, too.