[TheForge] nonpartisan politics as it affects artists

[A. Vida]

Well, I read it.  It doesn't impress me favorably.  Too many catches
as is typical of such instruments.  Nowhere does it clearly define
the gross adjuster artistic income in clear and unambiguous terms.

I would consider this legislation to be ineptly rendered, at best, and
a possible trap at worst.  

To wit:

`(D) ARTISTIC ADJUSTED GROSS INCOME- For purposes of this paragraph, 
     the term `artistic adjusted gross income' means that portion of 
     the adjusted gross income of the taxpayer for the taxable year 
     attributable to-- 

        `(i) income from the sale or use of property created by the 
             personal efforts of the taxpayer which is of the same 
             type as the donated property, and 

         `(ii) income from teaching, lecturing, performing, or similar 
               activity with respect to property described in clause
(i). 

How does one determine of what is donated is "the same type" as the rest
of the body of one's artistic output?  What if I'm a glass artist, but
in
a moment of charitable inspiration I decide to make a metallic sculpture
for a 9/11 memorial?  Is this an allowable contribution or not?  Sounds
like it is not, at least on the surface.  But further consideration
would
show that the work has now become part of the body of one's work and 
therefore the types of work.  There are no specifications of where the
lines
are drawn.  Are we constrined to produce only one "type" of work? 
"Type" 
is nowhere defined here, and can therefore mean anything, which could 
work in one's favor in court, or very much against, depending on the
specific circumstances under which one finds themself in the unenviable
position of being the guest of honor at a government witch hunt.

I'd be VERY interested to see how the second clause (D-ii) will play
out.
Guys such as Rumsfeld will get $30K or more for a one hour blather on
whatever it is he blathers about.  I value my time at least as highly
but I bet any mere mortal claiming such rates would wind up at the wrong
end of an audit in short order, and maybe worse.

Looks like more crap legislation that could get someone into trouble 
with the IRS by pure accident or by design.  It may be perfectly well
intended by the sponsors, but the specific content is grossly lacking.
In a better world, I don't think we would have to worry about such
seemingly innocent omissions, but in a nation that is mad with the
selective enforcement of law, I would not touch make use of this
instrument in a million years, especially if my net worth was high
and my politics anything less than dead center.

I have a far better suggestion: repeal all the income tax laws,
reassign all IRS personnel to federal janitorial duties, sit
back and watch the nation prosper.

lama wrote:
> 
>   Ray, it's NOT bill 80, it's bill 806.
> 
>   2. H.R.806 : To amend the Internal Revenue Code of 1986 to provide that a
> deduction equal to fair market value shall be allowed for charitable
> contributions of literary, musical, artistic, or scholarly compositions
> created by the donor.
>   Sponsor: Rep Houghton, Amo [NY-29] (introduced 2/13/2003)      Cosponsors:
> 64
>   Committees: House Ways and Means
>   Latest Major Action: 2/13/2003 Referred to House committee. Status:
> Referred to the House Committee on Ways and Means.
>   --------------------------------------------------------------------------
> ----
>   find all of it here:
> http://thomas.loc.gov/cgi-bin/bdquery/D?d108:2:./temp/~bdlVWF::|/bss/d108query.html|
> 
>   Dave Mudge
>   --------------------------------------------------------------------------
> ------------------------
> 
> ----- Original Message -----
> From: "The Millers" <debmiller@fuse.net>
> To: <theforge@mailman.qth.net>
> Sent: Saturday, July 05, 2003 9:56 AM
> Subject: Re: [TheForge] nonpartisan politics as it affects artists
> 
> > Guys,
> > I checked the House web site and there was no H.R 80 that I can find. I
> > believe it is H.R. 1598 - Artists' Contribution to American Heritage
> > Act of 2001. The 2001 part of the act makes me worry that this has been
> > under discussion for two years???
> >
> > I have written my congressman and we all can take the opportunity to
> > have our voices heard and our work valued!!
> >
> > Ray Miller
> > Cincinnati
> >
> > On Friday, July 4, 2003, at 10:23 PM, lama wrote:
> >
> > > Artists' Contribution to American
> > >  Heritage Act
> >
> 
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--
	-Andy V.

	I am the son and the heir 
	Of a shyness that is criminally vulgar 

	I am the son and heir 
	Of nothing in particular