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Tax Info for Entertainment Business Types Part-II

Business Taxes

Tax Laws and Regulations - Entertainment

Court Cases Listed by Subject

  • Abandonment of Motion Picture Contract
  • Cozzi vs. Comm. 88 TC 435 (1987)

    Taxpayer was a limited partner in a motion picture production partnership. After the Commissioner began the audit the partnership entered into a settlement agreement in 1984, regarding cancellation of its non-recourse note and reported income. The Commissioner determined that the debt was discharged in the earlier 1980 year because in 1980 the partnership made the decision to abandon the film, effectively canceling the debt. Burden of evidence was not shifted to the Commissioner. Court upheld Commissioner.

  • Advance Payments/Income
  • AAA vs. Comm. 367 U.S. 687 (1961)

    Prepaid membership dues received by an auto club one year in advance were includible in income by an accrual basis taxpayer, since they are held under a claim of right without restriction on their disposition.

    Automobile Club of Mich. vs. Comm. 353 US 180 (1957)

    Membership dues received one year in advance by an automobile club were includible in income in the year received by an accrual basis taxpayer because the dues were held under a claim of right without restriction of their disposition.

    Comm. vs. Indianapolis Power & Light Co. 110 S. Ct. 589 (1990)

    The U.S. Supreme Court made a distinction between the taxation of refundable deposits. The Court confirmed advance payments are generally taxable and defined "advance payments" as a non-refundable payment. With a nonrefundable payment the payee is "guaranteed" it can keep the money as long as the payee performs its own obligation under the contract.

    Michaelis Nursery Inc. 69 TCM (1995) (CCH) 2300, T.C. Memo 1995-143

    Sole issue is whether amounts received by Nursery from its customers in connection with the sale of trees should have been recognized as income in the year the payments were received or in subsequent years, when the trees were delivered. Court held that the deposits received by the Corporation were advance payments of income constituting taxable income to the petitioner when received. The corporation enjoyed "complete dominion" over these payments because it had no obligation to repay any amount to the buyers unless the corporation defaulted on its commitment to deliver the trees.

    Oak Industries vs. Comm. 96 TC 559(1991)

    Held that security deposits received by NST are not includible in petitioners' taxable income because NST did not enjoy "complete dominion" over the deposits when the deposits were made. Also see Buchner vs. Comm. 60 TCM 559 (1991).

    Schlude vs. Comm. 372 US 128 (1993)

    Prepaid lesson fees were includible in income by an accrual-basis dance studio in the year of receipt and not pro rata over the period during which the lessons were to be given. However, contract installments not becoming due and payable during the year (and not secured by note) were not taxable in that year if the lessons had not yet been given.

  • License vs. Sale of Film Rights
  • Carnegie Productions Inc. vs. Comm. 59 TC 642, Dec. 31,836 (1973)

    Taxpayer produced a picture with funds supplied by another company. The agreement stated that on completion of the film all rights thereto, except taxpayer's share in any income from its distribution, vested in the company supplying the funds. Court held that the taxpayer did not acquire a basis or interest in the motion picture on which to claim depreciation or investment credit. No liability for interest had accrued and no indebtedness had been established. Court found that taxpayer in this situation was contracted to make the film. The burdens and benefits of ownership had not been shown to have passed to the taxpayer.

    Cory vs. Comm. 23 TC 775 Dec. 20,842 (1955), aff'd, 230 F. 2d 941 (2d Cir. 1956)

    The well-known philosopher and writer, George Santayana, had given the taxpayer various autobiographic works for the taxpayer's sole and exclusive exploitation. Taxpayer had entered into an agreement with Scribner's and Sons to publish the works. Taxpayer treated the transaction as a sale of the rights and reported the proceeds as a long-term capital gain. The Commissioner determined the transaction to be a license, not a sale. The Court found the transaction to be a license for the following reasons:

    1. The publishing rights granted were not all exclusive as the taxpayer has stated
    2. Amounts to be paid to the taxpayer were entirely dependent on the success of the book
    3. Even though the rights granted to Scribner's could be assigned, the petitioner right to the flow of income produced there from would never be impaired
    4. No provision existed whereby the property would ever become the property of Scribner's regardless of how much money was paid to the taxpayer
    5. Even though the publishing rights which were granted were exclusive, the interest retained by the petitioner were of substance and not merely a naked title as in the Field and Herwig cases
    6. Any infringement on the rights would affect the petitioner's profits as well as Scribner's

    Fields vs. Comm. 14 TC 1202 Dec. 17,698 (1950)

    Taxpayer sold the motion picture rights in the plays "My Sister Eileen" and "Doughgirls" for $225,000 (No mention of additional amounts). Court held that the granting of the rights was a sale of a property interest. The Court also held that the sale proceeds were taxable as ordinary income and not as a capital gain because the movie rights were not property used in a trade or business. Rather, the movie rights were property held primarily for sale to customers in ordinary course of trade or business, in part of the copyright assigned and not a license.

    Goldsmith vs. Comm. 44-2 USTC 9365, 143 F2d 466 (2d Cir. 1944), 323 U.S. 774 (Cert. denied)

    1. Taxpayer wrote the play which was eventually named "What a Life." The key character was Henry Aldrich. The play was copyrighted. Play was successfully produced for Broadway and ran for two (2) years
    2. Taxpayer wrote a dramatic sketch entitled the "Aldrich Family", which was broadcast coast to coast on radio network
    3. Taxpayer entered into an agreement with Paramount Pictures to assign/ transfer to Paramount world wide motion picture rights and other related rights in "What a Life."
    4. Taxpayer received income from Paramount in 1938 and 1939 and reported it as capital gain from sale of capital asset

    Taxpayer contended that he sold part of the rights carried by his copyright.

    Commissioner said that the assignment was a license and not a sale. The Court sustained the Commissioner for the following reasons:

    1. Partially because of the decision reached in Witmark & Sons vs. Pastime Amusement Company 298 Fed 470 (irrelevant whether transaction called a transfer or assignment)
    2. Partially because of the similarity to the Sabatini case (No sale of property unless assign title to copyright)

    This case was affirmed on appeal:

    In the concurring opinion the two judges stated the following:

    Judge: Chase

    Paramount only obtained the right of an exclusive license to the motion picture rights since: a) Paramount only acquired a piece of the separable bundle of rights known as copyrights and therefore no sale took place.

    Judge: Hand

    That the assignment of the motion picture rights to Paramount was a sale (a piece of the rights could be sold) but it was in the course of a trade or business and therefore ordinary anyway.

    Herwig vs. U.S. (ct cl) 105 F Supp 384. (1952)

    Taxpayer granted, conveyed and assigned the exclusive motion picture rights in the literary property "Forever Amber" for $125,000 in cash and additional payments not to exceed $75,000.

    The court found this to be a sale based on the following:

    1. The copyright was divisible (Quoting the Goldsmith and the Wodehouse cases)
    2. The beneficial interest in the motion picture rights had been passed to the motion picture company and only naked, legal title was remaining with the taxpayer

    The naked legal title was not as important for tax purposes as the beneficial interest. Therefore, the gain from the sale was taxed as a capital gain, not as ordinary income.

    Lasky vs. Comm. 22 TC 13 (1954)

    Amounts due to the taxpayer were paid in return for his movie rights in the film, "Sergeant York." The Court ruled that this payment was ordinary and not capital in nature.

    Misbourne Pictures Ltd. vs. Johnson, 189 F.2d 774 (2nd Cir. 1951), 51-1 U.S. Tax Cas. (CCH)
    P9347

    Samuel Goldwyn, Inc. ("Goldwyn") allowed Misbourne Pictures to use the services of David Nivens to do a picture to be filmed in England. Goldwyn was to get the option to acquire the exclusive right to distribute the film in certain territories including the U.S.

    Goldwyn exercised the option and paid a stipulated, up-front advance (recoupable out of Misbourne's share of net distribution revenue). Any net distribution profit was to be split 55 percent to Misbourne and 45 percent to Goldwyn.

    Misbourne was an English corporation and treated the amount as a sale of the film rights, since it allowed Goldwyn to acquire:

    1. The original negative with sound track
    2. The exclusive right to exhibit the picture in the U.S. and most of the world which Misbourne argued would have been implied if the negative would have just been transferred for cash

    The court held that the contract was a license and the payment by Goldwyn was an advancement of royalties. The court argued that:

    1. The essential right passed was the right to distribute, not ownership of the negative
    2. Goldwyn distributed the film for the benefit of both parties
    3. The payment was recouped quickly and became merely an advance for royalties in the film

    Sabatini vs. Comm., 98 F.2d 753 (2d Cir. 1938), 38-2 U.S. Tax Cas. P9470

    Taxpayer granted motion picture rights to five (5) books to certain U.S. motion picture company. The motion picture company acquired worldwide rights for a stated period of time for the sum of $20,000.

    The BTA Court found this to be a sale saying that it was made for a lump sum and Sabatini did not get any subsequent rents or royalties income. The Court of Appeals reversed this and called it a license since it was only for a limited period of time. The lump sum was not seen as being any different from a series of payments.

  • Ownership Of Film Rights/Burdens And Benefits Of Ownership
  • Bailey vs. Comm. 90 TC 558, Dec. 44,676

    Taxpayers claimed deductions and investment credit in connection with motion pictures through their interest as limited partners in either of two partnerships. Court held:

    1. Taxpayer did not acquire a depreciable interest but purchased a contractual right to payment based on the success of the respective pictures
    2. The basis in the contractual right was depreciable
    3. The partnership was engaged in for profit
    4. Notes signed were not included in the depreciable basis
    5. Interest deduction disallowed on the notes used to purchase contractual rights to films
    6. Income forecast method had to be used to depreciate the contractual right
    7. Investment credit was allowed to taxpayer on the cash he put up to purchase the contractual right

    Brown, H. vs. Comm. 56 TCM 638, Dec. 45,167 (m), TC Memo 1988-527, aff'd, 1990 U.S. App. LEXIS 20426 (9th Cir. 1990)

    Taxpayer was limited partner in partnership which purchased film for cash and non recourse note.

    Court Held:

    1. Partnership was engaged in for profit because at the time of purchase the projections were favorable
    2. A depreciable interest was not purchased, only a contractual right to future income based on the success of the film
    3. Non recourse note was not includible in basis of the right because taxpayers could not prove that note was expected to be paid
    4. Interest on the note was not deductible
    5. Investment credit was allowed on the cash invested
    6. Syndication costs of the partnership including legal tax opinion was held to be capital in nature and not deductible.

    Carnegie Productions Inc. vs. Comm. 59 TC 642, Dec. 31,836 (1973)

    Taxpayer produced a picture with funds supplied by another company. The agreement stated that on completion of the film all rights thereto, except taxpayers share in any income from its distribution, vested in the company supplying the funds. Court held that the taxpayer did not acquire a basis or interest in the motion picture on which to claim depreciation or investment credit. No liability for interest had accrued and no indebtedness had been established. Court found that taxpayer in this situation was contracted to make the film. The burdens and benefits of ownership had not been shown to have passed to the taxpayer.

    Durkin vs. Comm. 87 TC 1329 Dec. 43,548, aff'd, 872 F. 2d 1271 (7th Cir.), cert. den., 493 US 824 (1989)

    Grossman vs. Comm. 87 TC 1329 Dec. 43,548, aff'd, 872 F. 2d 1271 (7th Cir.), Cert. den., 493 US 824 (1989)

    Taxpayer claimed deductions and investment credit from two limited partnerships which had purchased motion pictures. Court held:

    1. The partnerships did not acquire a depreciable interest in the films. It acquired a contractual right to income based on the future success of the film because although title was transferred, control of films was not transferred
    2. The basis of the contractual rights are depreciable
    3. The partnership should not have used gross receipts when depreciating under the income forecast method. Net receipts (net of distribution and advertising costs) should have been used
    4. Partnership should have included an estimate for television network revenue under the income forecast method where an agreement had been reached but no contract signed
    5. Partnership S could not use the double-declining balance method to depreciate its contractual right since it was intangible. Straight-line method was allowed over six (6) year life
    6. Long term notes signed were not bona fide and not includible in depreciable basis of the right
    7. Short term notes were bona fide and therefore were includible in the depreciable basis of the right
    8. Taxpayers were allowed investment credit on the cash invested and the bona fide notes. They were determined to have an ownership interest in a part of the film

    Gregory vs. Helvering 293 US 465 (1935)

  • Substance of a transaction rather than its form controls for Federal tax purposes.

Grodt & McKay Inc. vs. Comm. 77 TC 1221,1237 (1981)

Taxpayer entered into sales agreement to purchase cows at $30,000 per unit, using $1000 to $1500 cash and the remainder secured with a promissory note. The FMV of the cows was approximately $600. Taxpayer did not acquire dominion and control over the cows. Court found transaction not recognized as a sale for tax purposes because only expectation of profit was from tax benefits. Case discusses factors to be considered when determining whether or not the transfer of title (ownership) is to be recognized for tax purposes.

Isenberg vs. Comm., 53 TCM 946 Dec. 43,949(m), TC Memo 1987-269

Taxpayer acquired an interest in a limited partnership that had invested in a motion picture. The partnership was allowed an investment credit on the film to the extent of cash invested. Investment credit was allowed in the year the film was placed in general release. Advertising service agreement was disallowed.

Law vs. Comm., 86 TC 1065 , Dec. 43,076 (1986), petition dismissed by Lasky v. Commissioner, 235 F. 2d 97 (9th Cir. 1956)

Taxpayer claimed deductions and investment credit from an investment in a limited partnership that purchased a motion picture. The court held:

  1. The partnership did not acquire a depreciable interest in the film
  2. The partnership instead acquired a contractual right to future income based on the success of the film. This right was depreciable under the straight line method
  3. Note signed by the partnership was not includible in the basis of the contractual agreement and interest on the note was not deductible
  4. License payments made by the distributor to the partnership were not includible in partnership's income
  5. The taxpayer was allowed investment credit on the amount of cash and personal unconditional payments for which he was liable

Meister vs. Comm. 56 TCM 440, Dec. 45,120 (m), TC Memo 1988-487

Taxpayer claimed losses and investment credit from investment in a limited partnership that purchased a motion picture. Court held:

  1. Partnership did not own a depreciable interest in the film, therefore no depreciation was allowed
  2. Taxpayer purchased an intangible contractual right which could be depreciated by the income forecast method or by using the straight line method over a five (5) year period
  3. The recourse note signed was declared to be illusory and not includible in basis
  4. No investment credit was allowed since the partnership was deemed not to possess an ownership interest sufficient for investment credit purposes
  5. Overvaluation and tax motivated transaction penalties applied

Schwartz vs. Comm. TC Memo. 1987-381, aff'd in an unpublished opinion, 930 F. 2d 920 (9th Cir. Apr. 4, 1991)

  1. Investment credit was allowed to partnership on its investment in a motion picture. It was limited to the cash invested plus recourse note and was limited to the Qualified U.S. Production Costs
  2. Partnership was deemed not to have an ownership interest for depreciation purposes
  3. Partnership was deemed to have purchased a contractual right to future income based on the success of the film. Depreciation was allowed under the income forecast method
  4. Activity was engaged in for profit
  5. Partners salaries had to be capitalized as a syndication cost of the partnership

Taube vs. Comm. 88 TC 464, Dec. 43,737

Taxpayer was a limited partner in a partnership which purchased a training film in exchange for cash and recourse note. Each partner executed an assumption agreement making himself personally liable on his proportionate share of the note. Court held:

  1. The partnership purchased an ownership interest
  2. The partnership was engaged in for profit
  3. The debt was held to be genuine and includible in depreciable basis
  4. Interest accrued on the debt was deductible
  5. Production expenses accrued but not paid were includible in the Qualified U.S. Production Costs for investment credit in the year placed in service

Tolwinsky vs. Comm. 86 TC 1009 Dec. 43,075. (1986)

Limited partnership purchase of film negative and copyrights was voided by court. Rights were found to have remain with the major motion picture company who sold film to partnership. Partnership purchased a contractual right to income based on future success of the film. Deductions for depreciation and interest denied. Investment Investment tax credit was disallowed.

  • Participations/Residuals
  • Transamerica Corp. vs. U.S. D.C. Cal 86-2 USTC Para 9792, 670 F.Supp 1454. (N.D. Cal. 1986) This decision was reversed in 93-2 USTC Para 50,388, 999 F.2d 1362. (9th Cir. 1993)

    Company cannot compute total participations and residuals to be paid under the ultimate revenues estimates used for the income forecast formula, and include them in the depreciable basis of a film to amortize at that time. They must be deducted as the fixed and determinable liability arises as revenue is earned.

  • Royalties
  • ABKCO Industries, Inc., 56 T.C. 1083 Aff'd 482 F.2d 150 (3rd Cir 1973)

    Proper year of deduction of contingent royalty payments. Contractual liabilities were contingent and not deductible to an accrual method taxpayer until such contingencies were removed.

    Ingram v. Bowers, 47 F2d 925 (S.D.N.Y. 1931). Aff'd. 57 F2d 65 (2d Cir. 1932)

    Held that royalties paid under recording contract were compensation for services.

    Restore, Inc., Petitioner v. Comm. TCM 1997-571

    Royalty fees accruing were based on net sales of product. Payment of royalties were contingent upon positive cash flow.

    Times Publishing Co. v. Comm., 13 TC 329 (1949), Aff'd per curiam 184 F. 2d 376 (3rd Cir 1950)

    Payor is denied any deduction for the amount of the accrued deferred compensation until the taxable year in which the employee includes the amount in the employees income for tax purposes.

Music and Money: Where the Money Comes From For Writers and Publishers

The songwriter/publisher income chart below shows some of the many ways a songwriter, artist or publisher can generate income. A songwriter makes money when a CD or cassette containing one of his or her songs is sold, when the songs are played on the radio, in a TV show, or performed in a concert hall or broadcast in a foreign country. Royalties can also be generated from the sale of sheet music or from the use of a song in a commercial or a motion picture. Since each source of income has its own distinct payment structure, figuring out exactly how a songwriter, artist or music publisher makes money and where that money comes from can be a major challenge. But it's not that difficult! The money that can be made is yours if you know what you are doing, have the talent, have good representation, are willing to work, and have the requisite amount of luck necessary for success in any endeavor in life.

Songwriter / Music Publisher
2007 Income Chart
$45,500 U.S. Singles sales (500,000 copies)
1,275,000 U.S. Album sales (500,000 copies)
600,000 U.S. Radio and TV performances
1,250,000 Foreign Album sales
575,000 Foreign radio, TV and Web performances
350,000 Television series theme song
475,000 Television series underscore
25,000 Sheet music and folios
250,000 Advertising commercial
11,000 Song in a television series
40,000 Song in a motion picture
8,000 Foreign movie theatre performances
468,000 Broadway show
900 Lyric reprint in a novel
7,500 Video Game
950 Karaoke
225,000 Film scoring fee
200,000 Foreign movie score TV royalties
35,000 U.S. movie score TV royalties
19,000 Home Video
45,000 Internet / downloads and streaming
25,000 Miscellaneous royalties
$5,930,850 Total Writer and Publisher royalties

Related Links - Entertainment
  • Guilds and Unions
  • AFL-CIO American Federation of Labor
    The AFL-CIO's mission is to enable working people to have a voice on the job, in government, in a changing global economy and in their communities.

    AFTRA National Office
    The American Federation of Television and Radio Artists (AFTRA) is a national labor union affiliated with the AFL-CIO. Its headquarters are in New York City and there are 36 local offices throughout the country.

    Directors Guild of America (DGA)
    The Directors Guild of America represents more than 12,000 members working in U.S. cities and abroad. Their creative work is represented in theatrical, industrial, educational and documentary films, as well as, videos and commercials.

    International Alliance of Theatrical Stage Employees (IATSE)
    The IATSE is the labor union representing technicians, artisans and craftspersons in the entertainment industry, including live theatre, film and television production, and trade shows.

    Motion Picture & Television Fund
    To enrich the lives of people in our Southern California entertainment community by continuously evolving to meet their heath and human services needs.

    Radio and Television News Directors Association & Foundation
    The Radio and Television News Directors Association & Foundation promotes excellence in electronic journalism through research, education and training for news professionals and journalism students.

    Screen Actors Guild
    The Screen Actors Guild and the people who represent it have become a powerful voice for performers. The Guild has come a long way over the years with the establishment of 20 distinctive branches around the country all serving actors.

    SAG Pension & Health
    The website for members of the Screen Actors Guild regarding their pension and health benefits.

    Society of Singers
    The Society of Singers is a nonprofit 501(c)(3) organization established in 1984. It is a group of concerned individuals devoted to addressing the needs of professional singers worldwide.

    Women in Film
    Women In Film's purpose is to empower, promote, nurture and mentor women in the entertainment, communication and media industries to achieve their highest potential through a network of valuable contacts, educational programs and events.

    Writers Guild of America
    The Writers Guild of America, made up of two unions - the Writers Guild, East and the Writers Guild, West- brings together some 11,000 professionals who are the primary creators of what is seen or heard on television and film in the U.S.

  • Motion Picture

    Academy of Motion Picture Arts & Sciences (AMPAS)
    The Academy of Motion Picture Arts and Sciences is a professional honorary organization composed of over 6,000 motion picture craftsmen and women.

    American Film Institute (AFI)
    The American Film Institute (AFI) is the nation's preeminent arts organization dedicated to advancing and preserving the art of the moving image. Since 1967, AFI has served as America's voice for film, television, video, and the digital arts, with innovative programs in education, training, exhibition, preservation, and new technology.

    Independent Film & Television Alliance
    The Independent Film & Television Alliance ®, formerly known as the American Film Marketing Association ("AFMA®"), is the trade association for the independent film and television industry .

    Association of Film Commissioners International (AFCI)
    The Association of Film Commissioners International acts as a liaison between the production industry and member film commissions, provides assistance in the development of film commissions globally, and other services for its members.

    Independent Media Arts Alliance – Canada
    Membership is open to any non-profit organization in Canada whose mandate is to encourage, promote and facilitate the independent production, distribution and exhibition of films, videos and electronic media works.

    Motion Picture Association of America (MPAA)
    The Motion Picture Association of America (MPAA) and its international counterpart, the Motion Picture Association (MPA) serve as the voice and advocate of the American motion picture, home video and television industries, domestically through the MPAA and internationally through the MPA.

    National Film Board of Canada
    Created in 1939, the National Film Board of Canada (NFB) is a public agency that produces and distributes films and other audiovisual works which reflect Canada to Canadians and the rest of the world.

    Box Office
    Box Office is a publication focusing on the movies, film, movie stars, theatre, and the film industry.

    Directors Guild of America
    The Directors Guild of America represents more than 12,000 members working in U.S. cities and abroad. Their creative work is represented in theatrical, industrial, educational and documentary films, as well as, videos and commercials.

    Hollywood Reporter
    Hollywood Reporter is a publication that provides current entertainment news in film, television, music, international, and web/new media.
  • Music

    • Billboard.com
    Billboard is for everyone doing business in, or with, the music and video industries.

    Music Industry News And Events - Chart Attack
    Chart Attack is a publication that follows the Canadian Music industry.

    Pollstar
    For over 25 years, Pollstar has provided music business professionals with worldwide concert tour schedules, ticket sales results, music industry contact directories, trade news and unique specialized data services.

    American Federation of Musicians (AF of M)
    The American Federation of Musicians of the United States and Canada unite professional musicians through their Locals.

    American Guild of Musical Artists (AGMA)
    The American Guild of Musical Artists (AGMA) is a democratic union, governed by its members.

    The Songwriters Guild of America
    The Guild takes a stand on every issue of importance to songwriters and the music industry in general, including home taping, source licensing, derivative rights, author's moral rights, the deductibility of business expenses, compulsory license, and copyright registration fees.

    Grammy.com
    The founding members of the Recording Academy wanted to recognize and celebrate the artistic achievement of not only talented musicians and singers but also important, behind-the-scenes contributors such as producers and engineers.

    Recording Industry Association of America (RIAA)
    The Recording Industry Association of America is the trade group that represents the U.S. recording industry.

    National Music Publishers Association/Harry Fox Agency
    Currently representing more than 600 American music publishers, NMPA has worked to interpret copyright law, educate the public about licensing, and safeguard the interests of its members.

    National Association of Broadcasters (NAB)
    The National Association of Broadcasters is a full-service trade association that promotes and protects the interests of radio and television broadcasters in Washington and around the world.

    American Society of Composers, Authors and Publishers (ASCAP)
    ASCAP is a membership association of more than 120,000 U.S. composers, songwriters and publishers of every kind of music and hundreds of thousands worldwide. ASCAP protects the rights of its members by licensing and distributing royalties for the non-dramatic public performances of their copyrighted works.

    Broadcast Music Inc. (BMI)
    BMI is an American performing rights organization that represents approximately 300,000 songwriters, composers and music publishers in all genres of music. The non-profit-making company, founded in 1940, collects license fees on behalf of those American creators it represents, as well as thousands of creators from around the world who chose BMI for representation in the United States.

    SESAC Inc.
    SESAC was founded in 1930, making it the second oldest performing rights organization in the United States.
  • Television
  • Academy of Television Arts & Sciences (ATAS)
    The Academy of Television Arts & Sciences - founded one month after network television was born in 1946 - is a non-profit corporation devoted to the advancement of telecommunications arts and sciences and to fostering creative leadership in the telecommunications industry.

    Association of Independent Commercial Producers Inc. (AICP)
    Founded in 1972, by a small group of television commercial production companies concerned with a single issue, today's AICP has grown to represent exclusively, the interests of United States companies that specialize in producing commercials on various media - film, video, computer - for advertisers and agencies.

    Canadian Association of Broadcasters
    The Canadian Association of Broadcasters (CAB) develops industry-wide strategic plans, works to improve the financial health of the industry, and promotes private broadcasting's role as Canada's leading programmer and local service provider.

    Corporation of Public Broadcasting
    CPB, a private non-profit corporation created by Congress in 1967, is a leader in public broadcasting's transition to digital educational and programming services for the American people.

    Hollywood Radio & Television Society
    The Hollywood Radio and Television Society is an organization of West Coast executives from the networks, stations, studios, production companies, advertisers, ad agencies, cable companies, media companies, legal firms, publicity agencies, talent and management agencies, performers, services, suppliers and allied fields.

    National Association of Broadcasters (NAB)
    The National Association of Broadcasters is a full-service trade association that promotes and protects the interests of radio and television broadcasters in Washington and around the world.

    NATPE- National Association of Television Programming Executives
    NATPE's mission is a commitment to furthering the quality and quantity of content, which means offering the wealth of our resources and experience to every content creator, no matter the medium.

    Broadcasting & Cable
    In print for almost 70 years, Broadcasting & Cable covers the television and radio business for the field s decision-makers. Along with its continually updated web site and daily fax newsletters, Broadcasting & Cable tracks developments in law, regulation, finance, programming, advertising and technology.

    Directors Guild of America
    The Directors Guild of America represents more than 12,000 members working in U.S. cities and abroad. Their creative work is represented in theatrical, industrial, educational and documentary films, as well as, videos and commercials.

    Hollywood Reporter
    Hollywood Reporter is a publication that provides current entertainment news in film, television, music, international, and web/new media.

    Federal Communications Commission (FCC)
    The Federal Communications Commission (FCC) is an independent United States government agency, directly responsible to Congress. The FCC was established by the Communications Act of 1934 and is charged with regulating interstate and international communications by radio, television, wire, satellite and cable. The FCC's jurisdiction covers the 50 states, the District of Columbia, and U.S. possessions.

  • Theatre
  • Actors' Equity Association
    Equity negotiates minimum wages and working conditions, administers contracts, and enforces the provisions of our various agreements with theatrical employers across the country.

    Society of Stage Directors and Choreographers
    The Society of Stage Directors and Choreographers is a national independent labor union representing members throughout the United States and abroad.

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Tax Info for Entertainment Business Types Part-II