Archive for August 29th, 2012

Vivat Boulez

Wednesday, August 29th, 2012

by Sedgwick Clark

It’s not often that one can gratefully quote British musical mudslinger (or “gadfly,” depending upon your point of view) Norman Lebrecht. But his report on Sunday (8/26, Arts Journal) that Pierre Boulez had begun rehearsals in Lucerne months after “an eye operation that went wrong” was the best news I’ve heard all year. Boulez had cancelled concerts in Chicago and Cleveland last season due to failing eyesight, and fear among friends and followers was that he would never conduct again because of his invariable use of a score. (He told me in an interview that he never fails to learn new insights from the score during performance.) Lebrecht publishes a photo of the French maestro congratulating Franz Welser-Möst after a Cleveland Orchestra concert in Lucerne on Sunday, commenting that “he looked tanned, relaxed, happy, and far younger than his 87 years.” Vivat!

A Reader Responds

I often wonder, especially when faced by a deadline, who reads this stuff? Snail mail resoundingly replied on Tuesday (8/28) with a new CD from ECM’s Tina Pelikan, who had read my favorable review last week of Louis Langrée’s Mostly Mozart performances of Lutosławski’s Musique funèbre and Bartók’s Third Piano Concerto. She kindly sent me Dennis Russell Davies’s Stuttgart Chamber Orchestra recordings of the Lutosławski work and Bartók’s Romanian Folk Dances, Divertimento, and Seven Songs, featuring the Hungarian Radio Children’s Choir in the songs (ECM 2169). Davies’s softer textures contrast markedly with Langrée’s slashing attacks; in fact, with the Frenchman’s interpretation so vividly in mind, I barely recognized Luti’s Funeral Music. There being no such thing as a “definitive” performance, I’m happy to have heard both.

Non-Profit and Tax-exempt: What’s In a Name?

Wednesday, August 29th, 2012

By Robyn Guilliams

What is the difference between a “non-profit” organization and a “tax-exempt” organization?  I hear these terms used interchangeably – do they mean the same thing?

Great question!  These terms do not mean the same thing.  All tax-exempt organizations are non-profits; however, not all non-profits are tax exempt.

When an organization wishes to be classified as “non-profit”, it must register with a state – usually the state in which it operates.  Every state has different classifications for non-profit organizations.  For instance, New York and some other states have a type of business classified as a “Not-For-Profit Corporation.”  Other states have corporations that are classified as “Non Stock Corporations.”  What all of these corporations have in common is that they do not have any owner, and the business of the organization is run by a board of directors.

Once an organization formally registers as a non-profit company with the state, the organization can request federal tax-exempt status with the Internal Revenue Service.  If granted tax-exempt status by the IRS, an organization will not have to pay federal taxes on its income (provided that income is related to the organization’s “charitable mission”), and donations made to the organization generally will be tax deductible for the donor.

States often have additional requirements for organizations to qualify for tax-exempt status.  Some states will grant tax-exempt status automatically to organizations that have been granted federal tax-exempt status, while others require the organization to complete a separate request.

Some businesses elect to become non-profits without also being tax exempt. They do so for many strategic, marketing, and organizational reasons. However, the important take-away here is that not all non-profits are tax exempt. A tax exempt non-profit is subject to far greater government oversight and operational restrictions than a regular non-profit. Unless a non-profit organization is granted tax exempt status by the IRS, that organization is subject to the same tax and filing obligations as any other business!

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The purpose of this blog is to provide general advice and guidance, not legal advice. Please consult with an attorney familiar with your specific circumstances, facts, challenges, medications, psychiatric disorders, past-lives, karmic debt, and anything else that may impact your situation before drawing any conclusions, deciding upon a course of action, sending a nasty email, filing a lawsuit, or doing anything rash!