NALIP Joins in Filing Amicus Brief in Documentary Tax Code Case

Dear NALIP Community,

NALIP has joined forces with a coalition of media arts organizations and independent filmmakers to lend our names to an amicus brief filed on our behalf by attorney Michael C. Donaldson.

In the brief, we urged the United States Tax Court to recognize that documentary films are overwhelmingly undertaken in pursuit of profit. The amicus brief also states that a judicial pronouncement that documentary filmmakers are not engaged in a profit-making activity would have a chilling effect on the documentary filmmaking industry, as documentarians would no longer be able to claim deductions for their business expenses pursuant the Internal Revenue Code.

The amicus brief filed in Lee Storey's case represents the most recent effort undertaken by Michael Donaldson at the behest of our sister organization, the International Documentary Association. NALIP joins the IDA, Women Make Movies, FIND, NAMAC, and others to ensure that documentary filmmakers receive the respect they deserve, and that the many sacrifices they make in the pursuit of their art and livelihood will not be made in vain.

To read more about the amicus brief, click here.

Kathryn F. Galan
Executive Director