Showing posts with label Non-Profit Organization and Management. Show all posts
Showing posts with label Non-Profit Organization and Management. Show all posts

Wednesday, November 3, 2010

Arts and the Law

A very interesting blog post today by Anne Midgette about a lawsuit recently filed against Young Concert Artists alleging age discrimination in their competition guidelines. See below for the link and text.

Without getting into the merits (or lack thereof) of this particular situation, it does shine a light into the crevices of a larger issue: the bipolar relationship between law and art. Everyone wants to avoid contracts, statutes, and legal issues in favor of simplicity, trust, relationships and "artistic considerations", until someone's engagement gets canceled or they don't get whatever it is they believe they deserved or believe they bargained for or are entitled to, and then all bets are off and they run to the courts for redress. The legal system is a black hole from which no one emerges unscathed, regardless of the merits of their claim. It is a trap for the unwary and a feeding ground for attorneys with clients who are hurt, emotional, and seeking "justice"--even if it comes at their client's own detriment. Without suggesting that everyone adopt an attitude of distrust and cynicism, the arts industry, and not-for-profits in particular, might be better served by engaging in a bit more strategic thinking when it comes to assuming that the rules (whether they apply to taxes, visas, contracts, copyrights, discrimination, or a myriad of other issues) simply don't apply to them. If nothing else, understanding the rules can protect artists from one another--especially when they turn on you!



Music and the law
ArtsJournal.com this week brought my attention to a lawsuit by a 60-year-old violinist against Young Concert Artists. YCA, now in its 50th season, holds a competition for young musicians; it then presents the winners on its concert series in New York, Washington, and Boston, and provides them with management as they get their start in the concert world. This violinist, Martin Stoner, recently lost his job with the New York City Ballet Orchestra, so he is looking for new avenues of work. He wants to audition for YCA; and now he’s bringing a suit against them for age discrimination because the cutoff age for their auditions is 26.

Others have already weighed in on the basic foolishness of this claim, which seems an obvious ploy on Stoner’s part to get media attention (and it’s working, because I’m writing about him). The man has been playing the violin professionally for years; he knows how the business works; and he’s had plenty of time to show the world whether or not he has the talent and chops to become the kind of world-class soloist YCA is looking for. Furthermore, YCA is clear about its age requirements (and most competitions have some sort of age cut-off or restriction, frustrating as this is to the 30-something who has yet to be recognized).

The larger issue, though, is the difficulty of applying civil law to musical organizations. There are
always complications when questions of artistic merit are brought into conflict with issues of civil
rights. Traditionally, orchestra musicians in particular have had to put up with less than desirable treatment at the hands of their conductors; and while no one today would tolerate outbursts a la Toscanini, courts do tend to recognize that artistic considerations take precedence over civil ones. In October, an oboist for the Welsh National Opera went to court after being dismissed, claiming he had been bullied by the conductor, Carlo Rizzi; the court upheld the right of the orchestra to dismiss a soloist for what it sees as poor performance.

And whether the performance is poor or not is usually not for a court to decide -- though back in the 1980s and 1990s, after the trombonistAbbie Conant was demoted from first to second chair in the Munich Philharmonic because the conductor Sergiu Celibidache told her “We need a man for first trombone,” she actually did, in the course of her subsequent lawsuit, have to play for an independent evaluator and collect dozens of testimonials to demonstrate her artistic merit. And in that case the court did, repeatedly, rule against the orchestra.

Yet orchestra are seeking to become more socially-minded, civic organizations. An illustration of the conflict between the elite role of the musician and the community goals of an orchestra, which I've already posted about, is the Detroit Symphony Orchestra management's desire for a contract that requires its musicians to take on non-performing duties like teaching and outreach activities. Does this imply a more social definition of an orchestra musician? Would this lead to a scenario down the road where an orchestra job would go not to the very best musician, but the most well-rounded one -- as Ivy League schools select no longer purely on the basis of academic merit? And would such a step imply the gradual eroding of a certain kind of artistic elitism -- or open up opportunities to more, and different kinds of, performers?

I trust, though, that most musicians will continue to understand that their "right" to perform is not something that a court can uphold, or force upon an unwilling presenter.

*Edited to add: I was just told of an example closer to home I hadn't known about: a violinist with the Kennedy Center Opera House Orchestra who sued the Kennedy Center alleging that he was let go after his probationary period not for poor performance, but because he was Jewish and Heinz Fricke, the then-music director, and the orchestra manager, Shana Alewine, were German and therefore anti-Semitic. The case was decided in 2000; the violinist, Boris Reznikov, won $150,000.

By Anne Midgette | November 3, 2010; 10:00 AM ET




Tuesday, May 11, 2010

Non-Profit Tax Returns: Avoiding "Doomsday"

The New York Times recently printed an article with the ominous title “One-Fourth of Nonprofits Are to Lose Tax Breaks” (see the Times’ website at http://www.nytimes.com/2010/04/23/us/23exempt.html.) In fact, the opening line of the article reads “As many as 400,000 nonprofit organizations are weeks away from doomsday…” Before everyone heads to panicsville, let’s take a quick look at what this really means for all of you nonprofit performing arts organizations out there.

Generally, any organization that has obtained tax-exempt status from the IRS is required to file an annual tax return – either Form 990, or Form 990-EZ – to report income and expenses. Up until 2007, tax-exempt orgs whose annual gross receipts were $25,000 or less were exempt from this filing requirement. However, a new law passed several years ago included a provision requiring ALL tax-exempt orgs to file an annual return. The new law also provides that any tax-exempt org that fails to file its annual return three years in a row will lose its tax-exempt status. Thus, the filing deadline is looming: any tax-exempt org that has not filed its returns for the last three years will lose its tax-exempt status!

The very good news for these organizations is that filing the necessary return could not be simpler! Small tax-exempt organizations whose annual gross receipts are $25,000 or less can opt out of filing the elaborate Form 990 or the slightly-less-elaborate Form 990-EZ, and INSTEAD file the Form 990-N, also known as the e-Postcard. Filing the e-Postcard requires that you submit the following information regarding your tax-exempt org:

1. Your organization’s legal name
2. Any other names your organization uses to do business (i.e., your d/b/a name)
3. Your organization’s mailing address
4. Your organization's website address (if you have one)
5. Your organization's Employer Identification Number (EIN)
6. The name and address of one of your organization’s principal officers
7. A “yes” or “no” answer to the question “Has your organization terminated or gone out of business?”
8. A “yes” or “no” answer to the question “Are you gross receipts normally $25,000 or less?”

That’s it. And filing is free!

The usual deadline for filing any of the e-Postcard is May 15th. However, since May 15th falls on a Saturday this year, you have until the following Monday, May 17th, to get your return in to the IRS. The form can be submitted online here: http://epostcard.form990.org/.

One important note – tax-exempt organizations whose gross receipts are normally above $25,000 always have been required to file a tax return each year, so this change doesn’t affect them. (But they, too, would lose their tax-exempt status if they failed to file for three years in a row!)

So, with all due respect to the New York Times, this is hardly a doomsday scenario. And to all of you small nonprofits who have neglected your returns for the last three years: Take a break, pour yourself a stiff drink, and take a few minutes at your computer to ensure that your tax-exempt organization remains in good standing!

Posted by Robyn Guilliams, May 11, 2010