The New Spirit is a 1942 American animated short film produced by Walt Disney Productions and the U.S. Department of the Treasury, and released by the War Activities Committee of the Motion Pictures Industry. The cartoon, which stars Donald Duck, was the first film created as part of Walt Disney's World War II propaganda production. It was commissioned by Henry Morgenthau, Jr., then Secretary of the Treasury, to encourage American citizens to pay their income tax in support of the war effort. The film was directed by Wilfred Jackson and Ben Sharpsteen, and features Clarence Nash as the voice of Donald, Fred Shields as the radio announcer, and Cliff Edwards singing the theme song.

The New Spirit was nominated for the Academy Award for Best Documentary Feature at the 15th Academy Awards, an honor it shared with 24 other films. The following year, Disney released The Spirit of '43 which had a similar purpose and reused many of the scenes from The New Spirit. The film was released, for the first time since its original theatrical release, in 2004 on the DVD set Walt Disney Treasures: On the Front Lines.

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