Report to Tax Checkoff for the Arts
GENERAL
The author examines tax checkoff legislation in Oregon, Alabama and Louisiana. In simple terms, a tax checkoff for the arts permits the filer of a state income tax from to designate that some portion of the tax refund should be used to fund arts activities or programs. The checkoff is strictly voluntary and although suggested amounts may be indicated on the return, there are no obligations or limitations on contributions. In general, these earmarked funds are set aside by the state department of revenue and are turned over at the end of the tax season to the appropriate recipient arts organizations.
This paper reports on how the tax checkoff schemes are working: Have anticipated revenues been generated? Has the legislature treated this measure as a signal for retreat from comprehensive support for the arts? Has public awareness increased of the purpose and advantage of the checkoff? Insights into some of these questions and lessons about adequate preparation, building of political coalitions and aggressive promotion have been compiled through conversations with the heads of the state arts agencies employing or contemplating a tax checkoff for the arts. (p. 1-2).
CONTENTS
Introduction.
1. Oregon - the test case:
The law.
Background and political concerns.
Analysis.
Promotion.
2. Alabama - variations on a theme:
Background and political concerns.
Use of funds.
3. Louisiana - the verdict still out:
Intended use.
Background and political concerns.
Comment.
