Category Archives: Educational
Volunteer or Intern | Los Angeles Film Festival 2013
VOLUNTEER OR INTERN

VOLUNTEERS
As a volunteer, you are a key component to making the Festival work. Volunteers not only go behind the scenes, but are also at the forefront of the Festival, ensuring that our filmmakers and guests have an enjoyable experience. Whether it’s working in theater operations, answering ticketing questions, or setting up a Q&A panel, volunteers help bring to life a world-class cinematic event.
Volunteers work a minimum of 20 hours during the Festival and must attend one MANDATORY orientation meeting, either Wednesday, May 29, 2013 from 7:30 pm to 9:30 pm OR Saturday, June 1, 2013 from 12:00 pm to 2:00 pm. The orientation will cover details of what is expected of you, how the Festival runs and other information to get you fully prepared to volunteer.
All volunteer candidates must register on Shiftboard: shiftboard.com/filmindependent.
Shiftboard allows you to sign up for shifts that best accommodate your availability during the Festival. We are more than happy to help anyone that may need assistance navigating Shiftboard, though we recommend you view the tutorials in the “Help/FAQ” section before contacting us.
Please contact volunteers@filmindependent.org with any inquiries, and register today on Shiftboard!
INTERNS
Interns assist with the preparations leading up to the Festival, ideally working with a department that matches their career interests. Internship dates vary by department, but generally begin in May and go through the end of June. Interns are required to work one day per week, and full time from June 10 – 28.
Departments currently seeking Festival interns include:
- Events/Production
- Film Independent (FIND) Membership Outreach
- Filmmaker/Guest Hospitality
- Marketing
- Publicity
- Sponsorship/Fundraising
- Technical (A/V)
- Theater Operations
- Ticketing
- Videography/Editing
- Volunteers
If you are interested in an unpaid Festival internship, please send a cover letter, attached resume, your availability, department(s) of interest and one professional reference to internjobs@filmindependent.org with “INTERN: [Your Name]” in the subject line.
Candidates specifically interested in the Sponsorship/Fundraising department please send the above information to development@filmindependent.org.
South Carolina Film Incentive Bill
On Thursday South Carolina Governor Nikki Haley signed into law a bill that offers increased tax incentives to movies and television shows that plan to film in South Carolina.
The new law will allow production companies to be reimbursed:
- 20 percent on payroll taxes for wages paid to out-of-state workers
- 25 percent for in state residents
- 30 percent on the taxes spent at local businesses
The production needs to spend over $1 million to take advantage of these incentives
Read more here!
Film incentives’ benefits aren’t all so obvious
President’s FY14 Budget Released
Via: The Performing Arts Alliance
Washington, DC – On Wednesday, April 10, the President released his FY2014 budget proposal. Due in February, the budget arrived two months later than normal and after both the House and Senate have released their own budgets. Below are highlights from the budget proposal as well as additional updates for the performing arts field.
Nonprofits Defend Charitable Giving Incentives
As budget debates once gain ramp up, the White House and Congress continue to consider imposing limits on charitable giving incentives. The President’s FY14 budget request once again includes a 28% cap on the rate of tax deductibility for charitable donations, and House and Senate budget and tax policy committees are weighing a range of potential limitations, primarily as cost-saving measures. National nonprofits are calling on Washington’s policy makers to take the charitable deduction off the revenue table once and for all. Reducing incentives to give would shrink the resources available to support community needs. Learn more about this important policy area.
http://theperformingartsalliance.org/site/TellAFriend?msgId=3861.0&devId=6001
Filming up in L.A. despite increasing competition
Reblogged from IMAGINE Entertainment Payroll, Inc.:
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There may be more states vying for film production dollars with tax credits, but Hollywood is still filming in Los Angeles. Film production activity has bounced upward 18 percent in the first quarter due to low-budget films, sitcoms and television pilots, per a new report by FilmL.A.Filming in L.A. generated 13,361 production days in from January to March of this year, up from 11,360 in 2012.
PGA Diversity Workshop
Once again the PGA is offering this amazing workshop which is as much a master class in producing as it is a ‘workshop.’ Learn pitching from folks like Marshall Herskovitz, or learn what a producer needs to know interfacing with the studio marketing department from the woman who used to run New Line’s marketing department.
It’s a wonderful opportunity if you are in the position to take advantage of it. Check out www.pgadiversity.org for more information.
The deadline for application is April 19th.
Coogan Law
SAG-AFTRA has a great link on their site regarding the Coogan Law. Here is the information they provide .. click the link to go directly to their site http://www.sagaftra.org/content/coogan-law
The Coogan Law is named for famous child actor Jackie Coogan. Coogan was discovered in 1919 by Charlie Chaplin and soon after cast in the comedian’s famous film, The Kid. Jackie-mania was in full force during the 1920s, spawning a wave of merchandise dedicated to his image. It wasn’t until his 21st birthday after the death of his father and the dwindling of his film career that Jackie realized he was left with none of the earnings he had work so hard for as a child. Under California law at the time, the earnings of the minor belonged solely to the parent.Coogan eventually sued his mother and former manager for his earnings. As a result, in 1939, the Coogan Law was put into effect, presumably to protect future young actors from finding themselves in the same terrible situation that Jackie Coogan was left in. Unfortunately, the 1939 incarnation of the Coogan Law was flawed, leaving open various loopholes and necessitating long term, court sanctioned contracts for validation.The Current Coogan Law
After many years of advocating for more protections for child actors, Screen Actors Guild Young Performers Committee, National Policy and Planning Department and other industry groups were successful in closing many of the loopholes that made the original Coogan Law ineffective. In January 1, 2000, changes in California law affirmed that earnings by minors in the entertainment industry are the property of the minor, not their parents. Since a minor cannot legally control their own money, California Law governs their earnings and creates a fiduciary relationship between the parent and the child. This change in California law also requires that 15% of all minors’ earnings must be set aside in a blocked trust account commonly known as a Coogan Account.Jackie Coogan
Jackie Coogan went on to recover a small portion of his earnings after battling his mother in court. He became well known on the small screen playing Uncle Fester on The Addams Family, and will always be remembered for the role his story played in protecting child actors from losing their earnings
California
Parents in CA are required to open a “Coogan” Account and must be opened with a CA bank. A Coogan Account is a special blocked trust fund account found at a bank, credit union or brokerage firm.New York
Parents in NY are required to open up an UTMA or UGMA compliant trust account. This account is similar to the “Coogan,” but does not differ regarding rules of withdrawal. The account may be opened with any bank, in any state, as long as it meets UTMA or UGMA requirements.Louisiana and New Mexico
Parents in LA are required to open a Blocked Trust Account with any bank, in any state. Parents in New Mexico are required to open a blocked trust account only if their child earns more than $1000 per each employment contract.Please visit the Labor Department’s website in each state for more detailed information.
- AFTRA/SAG Federal Credit Union
- Actors Federal Credit Union
- Bank of America
- Bank of the West
- City National Bank
- First Entertainment Credit Union
- Morgan Stanley/Smith Barney
- Union Bank of California
- Wells Fargo
Child Entertainment Laws 2013
Film industry incentives ought to be competitive – Opinion – IslandPacket.com
NPI Entertainment Payroll explains payment for Independent Contractors
Do you currently payroll your independent contractors or do you have a production accountant to process the payments to these independent contractors?
Unfortunately, a paymaster like NPI Entertainment Payroll would not be able to help in continuing this practice due to the high liability factor; however, there are other options you can consider. Let me explain:
According to the IRS, and state laws, there are rules that must be followed in order to label a person an independent contractor. Not only do they have to be a legitimate business, but they must follow the test of “non direction and control”.
Just because an independent contractor signs a contract does not necessarily mean they are an independent contractor. The IRS looks at how the “position” is possibly directed by another, and determines whether that “position” is filled by an employee or an independent contractor.
For this reason, NPI Entertainment Payroll will not pay independent contractors unless it is a position that requires “self direction”, and even then, the independent contractor must have corporation status. Generally speaking, the “above the line” people in a production can be considered independent contractors, where your “below the line” people should always be considered as employees. There are exceptions but you are still in the “gray” area where the IRS and state regulators can rule against you.
Bottom line: It does not matter if someone states they are an independent contractor, if the IRS determines that the position is held by an employee, you will be liable for employer AND employee taxes as well as penalties. Plus, it’s just not the IRS or state regulations you have to worry about. All it takes is one independent contractor deciding they want unemployment benefits after the job is completed, and decide they are an employee instead of an independent contractor – that is always a “red flag” to State Auditors. The IRS and State Auditors can go back three years, and in some cases more!
Here are your options:
1) Keep doing what you are doing, knowing that the climate in the Entertainment Industry is changing, and the days of classifying people as independent contractors is ending with penalties and ramifications increasing, especially with state regulations – lower cost (depending on the cost of the Production Accountant processing the payments 1099s) but very high liability.
2) Use NPI Entertainment Payroll to help manage your personnel by paying them as employees, and only paying independent contractors when they are legitimate corporations in positions that the IRS defines as positions that can be filled by independent contractors – higher cost but with little to zero liability.
Even though you will incur a higher cost by choosing NPI Entertainment Payroll, the benefits outweigh the costs. Here is a list of some of the benefits you will obtain by using NPI Entertainment Payroll as your paymaster:
- All employees are filed under NPI’s FEIN instead of yours, which means NPI is responsible for the tax liabilities, not you. All you need to do is give us accurate timecards with the correct employee information.
- NPI will pay all the taxes (employer and employee tax fees, including all Federal, state and local taxes) to the applicable agencies.
- NPI will handle all the liability of filing accurate returns to the IRS and local and state governments.
- All tax deposits and quarterly taxes are filed through NPI.
- Year end W-2s and 1099s are processed by NPI.
- The W-3 (employer form) is processed by NPI and sent to the IRS.
- If there are any discrepancies in the amount of taxes paid, NPI will take care of the issue, not you.
- NPI is responsible for any errors in tax filings and NPI will pay the tax penalties, not you.
- Unemployment filings are handled by NPI, not you.
- Direct Deposit procedures are handled by NPI, not you.
- Verification of SS numbers is handled by NPI, not you; and if there is an issue, NPI will notify you of the issue.
- If there are any garnishments (tax levies, child support, etc) that are required by law to be taken out of an employee’s check, NPI will take care of those requests, you do not.
- If there are any issues regarding fraudulent check cashing, NPI will handle the issue, not you.
- Worker’s compensation insurance is handled by NPI, not you.
- Worker’s Compensation claims are processed through NPI, not you.
- Every year, there will be a Worker’s Compensation Audit, which NPI will handle, not you, and any extra payments that need to made are paid by NPI, not you.
- If any Unions are involved, NPI will process all the related pension and health benefits on your behalf.
- If any Union “back payments” is required from an employee, NPI will process the request from the union so you do not have to deal with it.
- Where applicable, NPI will provide the Final Cast List for you to report to SAG
In addition, you will retain the right to hire/fire as well as determining work schedule and pay scales, as long as it follows state and federal regulations.
Bottom Line: NPI Entertainment Payroll and your company are considered “co employers”, where NPI is listed as the “employer of record”, and is responsible for all tax filings, unemployment and workers’ compensation.
IATSE Local 63 Signs Agreement with Audio Works
IATSE Local 63 recently signed its first collective agreement with Winnipeg-based Audio Works. The agreement covers all of its employees and contract technicians, except those excluded by operation of Labour Relations Act of Manitoba.
Audio Works, which opened in 1992, is Manitoba’s premiere full-service sound, lighting, stage and multimedia production company and provides equipment and services across Canada.
The new agreement includes minimum four-hour calls, coffee breaks, a newly created truck driving position and a newly created crew chief position. It was ratified unanimously by the employees of Audio Works.
The IATSE represents members in the stagecraft, motion picture and television production and trade show industries throughout the United States and Canada.
2013 Pubs 15 (Circular E), 15-A, and 15-B Are Available
The IRS has issued the following for use in 2013: Publication 15, Circular E, Employer’s Tax Guide (contains 2013 wage-bracket tables), Publication 15-A, Employer’s Supplemental Tax Guide, and Publication 15-B, Employer’s Tax Guide to Fringe Benefits.
