The exempt purposes set forth in section 501(c)(3) are charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and preventing cruelty to children or animals.
So is he *really* going to approach the IRS and claim he's running an educational foundation?
Maybe he's educating us as to how NOT to do a fan film?
Reading the IRS literature about 501(c)(3) makes me think ever further he doesn't know what a can of worms he's opening coming for that status.
I think if he goes for that, Paramount/CBS might be the least of his problems...