Performing arts managers and agents are the glue that binds the performing arts. They ensure that communities across the nation have access to the very best avant-garde, classical, and modern performing artists in the world. Agents and managers find artists concert halls, theaters, and festivals in which to perform. They arrange regional, national, and international tours for choreographers, composers, dancers, directors, orchestras, theater companies, singers, and youth ensembles. They find artists the stages on which to perform so that audiences can hear, experience, and share in the work.

To learn more about how NAPAMA serves and provides a voice for its field, or to join the ranks of our members, click on one of the links on the left.


Welcome to NAPAMA!

NAPAMA is comprised of a diverse group of managers, agents, self-managed artists, affiliated business vendors, and presenters – all industry colleagues in the field of the live performing arts. Our shared goal is to maintain a healthy and productive business environment for all. NAPAMA actively develops timely professional education sessions presented at industry convenings. We monitor, investigate, and report back to our membership on the ever-changing landscape of taxes, immigration, licensing, insurance, and contract law. Representing the unique perspective of the artist manager, we serve on industry boards, advisory committees, program committees, and showcasing committees throughout the field. We were the first in the industry to create a standard with our Ethical Guidelines. Discounted legal services are available through your membership with NAPAMA’s Legal Affairs Advisor Brian Goldstein of FTM Arts Law. Steered by an all-volunteer board, we are here to offer guidance, support, and assistance whenever possible. If you aren’t already member, I do hope you will consider joining this important network of colleagues to access a wealth of information and knowledge.

All the best,
Eleanor Oldham, President



March 20 2009
GENERAL MEMBER MEETING

Friday, May 1st:
5pm to 7pm General Membership Meeting in New York's City Center, 130 W 56th St Studio 3
7pm - 8.30pm Reception

The General Membership Meeting will feature Emily Watts, Director of Liability Insurance at Fractured Atlas.  Ms. Watts will be introducing a new NAPAMA Insurance Policy on liability and health coverage.  She will also demonstrate the online access for this policy.

Richard Bryant from Arts Presenters will also be there to update us on ongoing issues.

March 12 2009

FRACTURED ATLAS

Fractured Atlas was featured on ‘Morning Edition’ on NPR in the business news section.  As you know, at the end of last year, NAPAMA announced the launch of our new General Liability program in association with Fractured Atlas. Here is a transcript:

Business

Fractured Atlas Puts 'Biz' In Show Business

by Neda Ulaby
Morning Edition, March 11, 2009. The recession has not been kind to the arts world. It seems every week there's more bad news about opera companies folding or theaters scaling back their seasons. But there's a group dedicated to helping the nation's small arts organizations work better as businesses.
http://www.npr.org/templates/story/story.php?storyId=101689525
Take a moment to listen to the story and please do make the most of this fabulous program!  Adam Natale from Fractured Atlas will be giving us a ‘how-to’ online demonstration on May 1st at our annual general meeting.
Don’t forget that through NAPAMA you can obtain both liability insurance AND health insurance for yourself, your employees AND your clients!  It’s really a good deal.


Fractured Atlas has informed us that, although it has no plans to go international in the immediate future, they have recently added an International Travel Accident program that anyone can use -- whether they are coming into or going out of the U.S.  This will cover participating members, staff or clients for any injury, repatriation, etc that occurs while they are in the country they are traveling to.  This Travel Accident program is incredibly inexpensive.  It's not on their website yet, but will be in the next 2-3 months.  If you need it in the meantime, you can call their office to obtain it.  Go for it!
Fractured Atlas: Tel 212.277.8020
http://www.fracturedatlas.org
 

 

March 10 2009
Following  up: APAP Conference 2009


On Wednesday, February 25, Arts Presenters convened a debrief session for producers who showcased at the Hilton during the APAP Conference NYC 2009. At this session, grievances brought forward to the Hilton by NAPAMA in support of its members and other showcase producers.

Sandra Gibson hosted the meeting and APAP staff members. In attendance included Joe Rooney, Richard Bryant, Judy Moore and Susan Palmer. Hilton Events staff Carol Mancuso and Steve Leddy addressed the issues that were raised.  Attending the session with Eleanor  Oldham was former board member, Rob Robbins, as well as Marty Sonnenfeld (Community Communications), Andy Milnes, Rich Aronstein and John Luckacovic.
The results were as follows:

1. Any Hilton showcase producer who paid an additional 22% service and gratuity charge will receive a refund. (Please note that this applies only if your contract contains a clause that, in effect states, "these charges, along with NY sales tax, will apply ONLY if food and beverage are served").

2. We are informed that all Hilton room rentals moving forward (i.e., for the 2010 conference) will not only have the 22% charge added (whether food and beverage is served or not) but New York City sales tax of 8.75% will also be charged on the gross sum.


March 1 2009
IAMA MEETS NAPAMA

IAMA’s Chief Executive, Atholl Swainston-Harrison, has informed us that IAMA has  a reduced membership rate in place for U.S. managers/agents of GBP 160 plus GBP 68 for listing agent’s artists in their directory – the total comes to approx. U.S.$315 
 
At NAPAMA’s recent board meeting it was agreed that we should extend a discounted full membership in NAPAMA of U.S.$150 to IAMA members from outside of N. America,
the new membership category on the membership can be viewed on the application page:

http://napama.org/application.php?m=join .



October 3 2008

UPDATE!  Clarification on Accountable Plan Rules for Foreign Guest Artists
 
Thank you for participating in League webinars, phone forums, and sessions regarding the withholding procedures for foreign guest artists.  The League will soon send an e-blast on this topic, but we wanted to make sure it landed in your inbox first!
 
We have recently obtained important clarification from the Internal Revenue Service (IRS) regarding expense payments for foreign guest artists.  As you likely know, published and verbal guidance from the IRS has been confusing and contradictory on the question of whether expense reimbursements and payments made to third parties on behalf of foreign artists are subject to withholding.  Previous guidance from the IRS - including guidance provided during League-hosted webinars and sessions this past summer - has indicated that these payments are subject to withholding.  The newest word from the IRS, however, indicates otherwise.
 
Recent verbal guidance from the IRS confirms that expense payments for foreign artists working as independent contractors, made in accordance with the “accountable plan rules,” are exempt from withholding.  This verbal guidance is now consistent with guidance posted on the IRS web site.
 
The League is very appreciative of the insights provided to us by orchestras that have been working to sort out the conflicting messages issued by the IRS.  With counsel from attorney Robyn Guilliams, of Fettman, Tolchin, and Majors, P.C., author of the tax portion of the Artists from Abroad web site, we have posted updated guidance online to reflect the latest news from the IRS: http://www.artistsfromabroad.org/taxes/payment_withhold.html  
 
Also, please note that we have posted a complete FAQ on a broad range of tax questions, here: http://www.artistsfromabroad.org/taxes/faqs.html
 
Further information is also available below:
 
Details on Accountable Plan Rules
In effect, an expense reimbursement made to a foreign artist is not reportable as income – and is not subject to 30% withholding – if the reimbursement meets these three requirements:

1. The payee must establish the business purpose and connection of the expenses;
2. The payee must substantiate the expenses claimed to the payer within a reasonable period of time; and
3. The payee must return any amounts to the payer which are over and above the substantiated business expenses within a reasonable period of time.

The accountable plan rules also apply to expenses paid to third parties on the artist’s behalf (e.g., hotel accommodations and/or travel paid for or provided by a presenter).

Note that the rules do NOT apply to a flat expense reimbursement paid to an artist who does not provide documentation for the full amount of the reimbursement. In those cases, the payer must withhold.
 
For a more detailed explanation of the accountable plan rules, see Treasury regulation 26 C.F.R. 1.62.2
 
Awaiting Clarity on 1042-S Reporting
One question that remains unresolved is whether or not an orchestra, or other U.S. payer, is required to report the expenses that were paid or reimbursed to the artist under the accountable plan rules and, if the orchestra is required to do so, how this information is to be reported.  Pursuant to the accountable plan rules, the expenses are not reportable as gross income.  However, under many tax treaties, the expenses are counted toward gross income.  For example, Article 16 of the tax treaty between the United States and the United Kingdom states that income “may be taxed in that other State, except where the amount of the gross receipts derived by that resident, including expenses reimbursed to him or borne on his behalf, from such activities does not exceed twenty thousand United States dollars ($20,000)…” (emphasis added).
 
The IRS has indicated that it requires some way of tracking an artist’s expense payments, even if the accountable plan rules apply.
 
Currently, there is no obvious location on the 1042-S to report non-taxable expense reimbursements to foreign artists, nor has there been any clear instruction from the IRS to date on how to report expense payments under the accountable plan rules.  However, the League is working together with Fettman, Tolchin, and Majors, in an attempt to resolve this issue with the IRS before the end of the tax year, so that we may provide guidance in preparing 1042-S forms in early 2009.
 
We are grateful to attorney Robyn Guilliams for her continued guidance in this area, and will keep you posted as we learn more.  In the meantime, please feel welcome to contact me with any related questions.
 
 
Heather Noonan
Vice President for Advocacy
League of American Orchestras
910 17th Street, NW, Suite 800, Washington, DC  20006
t 202 776 0215 f 202 776 0224
hnoonan(AT)americanorchestras(DOT)org  
americanorchestras.org

League of American Orchestras
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