Update in the IRS Case Against Documentaries: Do They Satisfy the “Nine-Factor Test”?

By Dana Harris (June 13, 2011)

The International Documentary Assn. has formally announced its legal battle to protect the for-profit status of documentary filmmaking.

As Indiewire reported, the IDA and other organizations have filed an amicus brief urging “the United States Tax Court to recognize that documentary films are overwhelmingly undertaken in pursuit of profit.” Entertainment attorney Michael C. Donaldson is handling the case pro bono.

Said Donaldson: “We recognize that this issue, if left un-thwarted, could have devastating consequences to those artists whose livelihood hinges on enlightening the world at large on significant social subjects.”

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