This article examines the requirements for obtaining and maintaining an exemption from federal income taxation for a not-for-profit organization. Particular attention is paid to the most desirable exemption, that contained in section 501(c)3) of the Internal Revenue Code. The article restricts its examination to federal tax law. T

This article discusses a systematic approach to pricing management for the performing arts. Pricing management as presented here will include management of the information necessary to set an appropriate price, the decisions required to build a ticket revenue projection into a budget, and the communication of the product package necessary to attract an audience, including price and discount structure. Pricing will be considered therefore as an essential element of both marketing management and financial management.

This annual survey of a representative group of nonprofit theatres was known as the TCG fiscal survey in 1974, 1975, 1976; the TCG survey in 1977, 1978, 1979, 1980; and as Theatre facts since 1981. Theatre Facts also appears as a supplement to American Theatre magazine, usually in the April issue. Statistics and analysis are provided for the year as well as comparisons to previous years.

This annual survey of a representative group of nonprofit theatres was known as the TCG fiscal survey in 1974, 1975, 1976; the TCG survey in 1977, 1978, 1979, 1980; and as Theatre facts since 1981. Theatre Facts also appears as a supplement to <EM>American Theatre</EM> magazine, usually in the April issue. Statistics and analysis are provided for the year as well as comparisons to previous years.

This annual survey of a representative group of nonprofit theatres was known as the TCG fiscal survey in 1974, 1975, 1976; the TCG survey in 1977, 1978, 1979, 1980; and as Theatre facts since 1981. Theatre Facts also appears as a supplement to <EM>American Theatre</EM> magazine, usually in the April issue. Statistics and analysis are provided for the year as well as comparisons to previous years.

This annual survey of a representative group of nonprofit theatres was known as the TCG fiscal survey in 1974, 1975, 1976; the TCG survey in 1977, 1978, 1979, 1980; and as Theatre facts since 1981. Theatre Facts also appears as a supplement to <EM>American Theatre</EM> magazine, usually in the April issue. Statistics and analysis are provided for the year as well as comparisons to previous years.