crafts national endowment for the arts visual arts program guidelines fiscal year 1976 Digitized by the Internet Archive in 2015 https://archive.org/details/craftsnationalenOOnati crafts national endowment for the arts visual arts program guidelines fiscal year 1976 July 1975 Contents Introduction 1 Application Deadlines 2 General Information 3 Grants to Organizations 3 Fellowship Grants to Individuals 4 Mailing Address 5 Review Procedure 5 Reporting Requirements 5 Bicentennial Projects 5 Resolution on Accessibility to the Arts for the Handicapped 6 Categories of Funding 7 Crafts Workshop Program 7 Crafts Exhibition Aid 8 Craftsmen’s Fellowship Program 9 Craftsmen’s Services to the Field 10 Master Craftsmen Apprenticeship Program 11 Crafts Critics Fellowships 12 Craftsmen in Residence Program 13 Works of Art in Public Places 14 Publications and Films of Interest 15 Tax Information on Scholarships and Fellowships 18 - o. Crafts Guidelines Introduction The Crafts Program is part of the Visual Arts Program of the National Endowment for the Arts. Separate guidelines are available for other categories under the Visual Arts Program such as Photography, Painting, Sculpture, Printmaking, and other related visual arts. These guidelines may be obtained by writing the Visual Arts Program, Washington, D.C. 20506 or call (202)634-1566. 1 Application Deadlines 1975 October 15 October 15 December 20 Crafts Workshops Crafts Exhibition Aid Craftsmen’s Fellowships 1976 January 1 January 1 April 15 Craftsmen’s Services to the Field Master Craftsmen Apprenticeship Program Crafts Critics Fellowships Applications are accepted and reviewed throughout the year: Craftsmen in Residence Program 2 General Information Grants to Organizations Eligibility By statute, the National Endowment for the Arts is limited to the sup- port of organizations which meet the following criteria: 1 ) Only organizations receiving National Endowment for the Arts support must conduct their operations in accordance with the re- quirements of Title VI of the Civil Rights Act of 1964 and the Rehabilitation Act of 1973, as amended, which bar discrimination in Federally assisted projects on the basis of race, color, national origin, or handicap. 2) Only those organizations in which no part of net earnings inures to the benefit of a private stockholder or individual and to which dona- tions are allowable as a charitable contribution under Section 170(c) of the Internal Revenue Code of 1954, as amended. Copy of Internal Revenue Service Determination letter for tax-exempt status must be sub- mitted with each application. 3) Only those organizations which compensate all professional per- formers, related or supporting professional personnel, laborers, and mechanics at the equivalent of the prevailing minimum compensa- tion level or on the basis of negotiated agreements which would satisfy the requirement of Parts 3, 5, and 505 of Title 29 of the Code of Federal Regulations for the duration of any project supported in whole or in part by the National Endowment for the Arts. Method Generally, project grants to institutions will be made on at least a dol- lar-for-dollar matching basis. Matching funds must be from non- federal sources. Procedure for Applying 1 ) Institutions should use the forms entitled Project Grant Application (NEA-3, Rev.). Please follow closely the instruction sheet attached to your application and supply all information requested. Additionally please fill out pink cards and return with application forms. 2) Project Description: The Project Description should be brief but specific. Spell out concrete details. All essential elements of the pro- posal must be included in a concise project summary in the space provided on the application. If applicants wish to supply additional information, they should submit no more than one side of one addi- tional page (8-1/2” by 1 1 ") with the application. 3 Fellowship Grants to Individuals 3) Budget: Budget estimates should cover the total project costs. Project costs include total direct and indirect costs essential to the project and consistent with specific program guidelines that follow. Please provide all budget detail and supplemental material required by the Project Grant Application (NEA-3, Rev.) instruction and specific program guidelines. Total amount requested from NEA should be rounded to the nearest $10 (See Sec. VII, NEA-3, Rev.). 4) Clearly identify the specific program category the application is intended for (See Sec. II, NEA-3, Rev.). 5) Please be sure that the application is signed by an official with legal authority to obligate the applicant organization. In addition, names, titles, and telephone numbers of the authorizing official (s), project director, and payee must be typed under the signatures (See “Certification” Sec. XII, NEA-3, Rev.). Eligibility 1) Generally, fellowships will only be made to U.S. citizens. 2) Students are not eligible. Method of Funding Grants to individuals are made on a non-matching basis. Procedure for Applying 1) Individuals applying to the Endowment should use the application forms entitled Individual Grant Application (NEA-2, Rev.). These forms must be submitted in triplicate and in accordance with the instruction sheet which is attached. Additionally please fill out blue cards and return with application forms. 2 ) Slide Submissions: A II si des should be 35 mm (suitable forcarrousel projection) and must be placed in CLEAR PLASTIC SHEETS for easy handling. Please indicate on each slide casing: a) your own name b) title of the work c) date d) medium e) dimension in inches (height preceeding width preceeding depth) f) top of the work Unless stated in the guidelines, materials submitted to the Endow- ment will not be returned. Please comply with the limit set of the num- ber of prints or slides which are sent to the Endowment. The advisory committees will only review up to the maximum number allowed. 4 Mailing Address Review Procedure Reporting Requirements Bicentennial Programs Note: The Internal Revenue Code and regulations provide that cer- tain fellowships to individuals who are not candidates for degrees are, within certain limitations, excludable from gross income, for tax purposes. If a fellowship qualifies for this exclusion, the amount is limited to $300 times the number of months the fellowship is intended to cover, but not in excess of 36 months. In addition, amounts received to cover certain expenses for travel, research, clerical help or equipment incident to the fellowship are excludable to the extent of the recipient's actual expenses provided that these expenses are not claimed as a deduction. A pamphlet published by the Internal Revenue Service on this subject and entitled “Tax Information on Scholarships and Fellowships” is reprinted on page18 . This might be helpful in preparing an application for a proposed fellowship. The En- dowment cannot advise you as to the deductibility of all or any por- tion of a fellowship, should one be awarded to you. Advice should be sought from your own tax counselor or local Internal Revenue Ser- vice Office. Both individual and project application forms should be returned to the Grants Office, National Endowment for the Arts, Washington, D.C. 20506; postmarked no later than the deadline date. Additional infor- mation and application forms may be obtained from the Visual Arts Program, National Endowment for the Arts, Washington, D.C. 20506. Telephone: (202)634-1566. Generally, selection will be made from recommendations of an ad- visory committee and the National Council on the Arts. The Endowment requires a fiscal and narrative report on a project at the end of the grant period. The Endowment recognizes that the arts will play an important role in the next few years in the celebration of our country’s bicentennial. The Endowment welcomes this involvement on the part of artists and cultural organizations. The Endowment has an active interest in par- ticipating in these efforts, within funds available to it, and insofar as they are directed to professional creation and presentation of new works, improvement of artistic standards, preservation of our cultural heritage, and increasing the availability of the arts for all Americans. If funds under these guidelines are sought for projects deemed by the applicant to be related to the bicentennial, a brief description of this relationship should be made in the application. 5 Resolution on Accessibility to the Arts for the Handicapped One of the main goals of the National Endowment for the Arts is to assist in making the arts available to all Americans. The arts are a right, not a privilege. They are central to what our society is and what it can be. The National Council on the Arts believes very strongly that no citizen should be deprived of the beauty and the insights into the human experience that only the arts can impart. The National Council on the Arts believes that cultural institutions and individual artists could make a significant contribution to the lives of citizens who are physically handicapped. It therefore urges the National Endowment for the Arts to take a leadership role in ad- vocating special provision for the handicapped in cultural facilities and programs. The Council notes that the Congress of the United States passed in 1968 (P.L. 90-480) legislation that would require all public buildings constructed, leased or financed in whole or in part by the Federal Government to be accessible to handicapped persons. The Council strongly endorses the intent of this legislation and urges private in- terests and government at the state and local levels to take the intent of this legislation into account when building or renovating cultural facilities. The Council further requests that the National Endowment for the Arts and all of the program areas within the Endowment be mindful of the intent and purposes of this legislation as they formulate their own guidelines and as they review proposals from the field. The Council urges the Endowment to give consideration to all the ways in which the agency can further promote and implement the goal of making cultural facilities and activities accessible to Americans who are physically handicapped. (Adopted by the National Council on the Arts, September 15, 1973.) 6 Categories of Funding Crafts Workshop The aim of the Crafts Workshop Program is to assist the production Program of new work by craftsmen of exceptional talent and provide quality in- struction. The program also encourages artists to test ideas and media, and to devise modes of working together. Eligibility For the purposes of this program a “crafts workshop” is defined as a place with facilities where a group of artists who share common aesthetic and technical interests come together for the purpose of making or exhibiting works of art in a situation in which they derive stimulation from each other’s presence and ideas. The workshop or organization holding the workshop must be non-profit and tax- exempt. Crafts workshops are divided into two categories: Category I: Workshops primarily for the benefit of groups of practic- ing professional craftsmen. The highest standards of demonstrated professional ability are looked for in these applications. Although students may participate in these workshops, the emphasis is pri- marily directed towards other professionals in the field. Category II: Workshops instructed by qualified professional crafts- men of outstanding ability, the main thrust of which is toward the larger community. Eligible under this category are workshops in parks, prisons, schools, community art centers bringing quality crafts demonstrations and instruction to non-professional partici- pants. Procedure Please review the instructions given on page 3 and complete the forms entitled Project Grant Application (NEA-3, Rev.). Additionally, please complete the pink cards and return them with your applica- tion. Grant funds requested should be for the support of workshop activities for not more than one year, starting May 1976; and may not extend or be deferred to another year, except under unusual circums- tances. Applicants are required to submit a copy of their Internal Revenue Service tax-exemption status letter with every application. Workshops must have been in existence for at least one year. Workshops may be independent or attached to museums, univer- sities, art schools, etcetera. Note: Your application will not be considered unless biographies of the craftsmen involved in the workshop and five slides of each craftsmen ’s work are included. (Please read carefully Item 2, General Information, page 4 for accurate instructions on slide submission. Slides will not be returned . ) 7 Grant Amounts Grants will usually not exceed $1 5,000 and will be made on a match- ing basis. (Total project at least $30,000.) Deadlines and Announcement Dates Applications for Fiscal Year 1976 must be postmarked no later than October 15, 1975. Notices of approval or rejection will not be sent before April 1976. Your proposed activity should not have a begin- ning date before July1976 and generally should be carried out dur- ing the succeeding twelve months. Crafts The aim of this program is to bring crafts exhibitions of contemporary Exhibition Aid and/or historical importance to the public in a variety of appropriate situations. Eligibility Universities, museums, community centers, theatres, libraries, churches, prisons, nonprofit crafts galleries, state art agencies, et- cetera. Special consideration is given to crafts exhibitions of a com- munity oriented nature which bring works of high quality profes- sional craftsmanship to areas not normally exposed to such exhibi- tions. Additionally, crafts exhibitions that are coordinated with craft workshops are given high priority. Procedure Please review the instructions on page 3 and complete the forms en- titled Project Grant Application (NEA-3, Rev.). Additionally, please com- plete the pink cards and return with application. Evidence of ability to carry through the planned exhibition must be supplied. Institutions, museums and universities should supply budgets of previous exhibitions as a guideline to funding. All applications must supply the following information: 1) Name of place(s) exhibition is to be held. If funds are requested to travel the exhibition, the itinerary of the exhibition should be supplied. 2) Name and curriculum vitae of persons responsible for organizing the exhibition. 3) Name and curriculum vitae of persons preparing the catalogue. 4) Number of works. 5) Names of the craftsmen whose works will be on display. If names are not known, information on the method of selection should be provided. If jurors are used, they should be named. 8 Craftsmen’s Fellowship Program Since catalogues are a valuable documentation of the exhibition, special consideration will be given to funding catalogues of lasting value to the field. A breakdown of catalogue budgets should be in- cluded in your application: size, number of pages, reproductions, kind of paper, cover, number to be printed, details on texts, etcetera. Expected income should also be indicated. Note: All application forms should be mailed to Grants Office. Na- tional Endowment for the Arts, Washington, D.C. 20506 as stipulated on page 5 . (Applications for Crafts Exhibition Aid from museums will be routed by the Grants Office to the Visual Arts Program, via the Museum Program. Other applications will be routed by the Grants Office directly to the Visual Arts Program.) All applicants please clearly label the Project Grant Application (NEA-3, Rev.) on line II: Crafts Exhibitions/Visual Arts Program. This will insure prompt process- ing of the application. Grant Amounts Matching grants up to $10,000 for major exhibitions and up to $5,000 for other projects. Deadlines and Announcement Date Applications for Fiscal Year 1976 must be postmarked no later than October 15, 1975. Notices of approval or rejection will not be sent before April 1976. Your proposed activity should not have a begin- ning date before July 1976 and generally should be carried out dur- ing the succeeding twelve months. To enable craftsmen to set aside time and/or purchase materials and generally to enable them to advance their careers as they see fit. Eligibility Professional craftsmen of exceptional talent — glassblowers, metalsmiths, potters, weavers, woodworkers, etcetera — of any age, or aesthetic persuasion. Students are not eligible. Procedure Please review the instructions given on page 4 and complete the forms entitled Individual Grant Application (NEA-2 Rev.). In addition please complete the blue cards with name, address and other infor- mation requested and return with your application. Not more than fiveslides of your work should be submitted. Please read Item2, page 4 of General Information for accurate instructions for slide submission. (Note: Slides will not be returned.) Applicants may supplement their application if they so wish, with not more than two catalogues of recent exhibitions and/or not more than three reviews of recent works. 9 Craftsmen’s Services to the Field* While grants are not made for specific projects , applicants in crafts may submit short statements (not more than one paragraph) on the direction they wish to pursue in their work or a proposed project. Fellowship Amount $5,000 non-matching fellowships. Deadlines and Announcement Dates Applications for Fiscal Year 1976 must be postmarked no later than December 20, 1975. Notices of approval or rejection will not be sent before May 1976. Your work under this grant should not have a begin- ning date before June 1976 and generally should be carried out dur- ing the succeeding twelve months. Services cover a number of categories designed to assist the crafts- men in every aspect of their professional life including: 1) Dissemination of information through directories and documenta- tion. 2) Technical research into old and new media. 3) Clarification of craftsmen's rights. 4) Investigation of health and safety factors of craftsmen’s media. The program also encourages established resource facilities to study and solve new problems that arise in the course of craftsmen's every- day lives. Eligibility The Visual Arts Program recognizes the tendency of many individual craftsmen to engage in empirical research in their medium, which may ultimately be of consequence to others in the field. Therefore, Craftsmen’s Services to the Field has been divided into two categories: Category I: Non-matching grants to individuals to pursue technologi- cal research which is deemed of substantial benefit to other crafts- men. Category II: Grants to non-profit organizations or craftsmen’s groups. Procedure Category/: Please review instructions on page 4 and complete the forms entitled “Individual Grant Application (NEA-2, Rev.). Additionally, please fill out the blue cards and return with application. Five slides of the applicants' work should be included along with a succinct pro- ject description, typewritten, double-spaced, on one side only of (8-1 /2" x 11") paper with name and address at top right hand corner. 10 * Note: This category is part of Artists’ Services of the Visual Arts Program. Category II: Organizations applying under this category should review the instructions on page 3 and complete the forms entitled Project Grant Application (NEA-3, Rev.). Additionally, please fill out the pink cards and return with application forms. Grant Amounts Non-matching grants to individuals will generally not exceed $3,000. Matching grants to organizations will generally not exceed $10,000. Organizational applicants are required to submit a copy of their Internal Revenue Service tax exemption status letter with every application. Deadline and Announcement Date Applications for Fiscal Year 1976 must be postmarked no later than January 1 , 1976. Notices of approval or rejection will not be sent before July 1976. The proposed activity should not have a beginning date before September 1976. Master Craftsmen The aim of the program is to enable master craftsmen to hire an ap- Apprenticeship prentice for periods of, generally, nine months to impart their skills to Program the apprentice, who in turn assists them at their work. Apprentice- ships are available for those working in a variety of disciplines such as ceramics, glass, metal, textiles, wood, etcetera. Eligibility Master craftsmen in ceramics, glass, metal, textiles, and wood, et- cetera may apply for a grant to hire an apprentice. Apprentices may not apply. Apprenticeships are divided into two categories: Category I: Individual applications by master craftsmen; no matching funds are required. Master craftsmen who are not equipped to handle administrative details may apply through a reliable non-profit tax- exempt organization which will administer the funds. Only one apprentice may be applied for under this category. Category II: Non-profit, tax-exempt organizations (schools, art cen- ters, crafts workshops, etcetera) are eligible to apply. Matching funds are required; up to five apprentices may be applied for. Procedure Master craftsmen may choose their own apprentices; the name of the proposed apprentice should be given in the application. Apprentices should have exhibited professional aptitude in their respective media. Master craftsmen must have adequate facilities (e.g. a workshop-sized studio) to accommodate a second working professional. 11 For Category I: Individual master craftsmen applying for apprentice aid should review the instructions on page 4 and complete the forms entitled Individual Grant Application (NEA-2, Rev.). Additionally, the blue cards should be filled out with the name and address of the master craftsman and the other information requested and returned with the application form. For Category II: Organizations applying for apprentice aid should review the instructions on page 3 and complete the Project Grant Ap- plication forms (NEA-3, Rev.). Additionally please complete the pink cards and return with application. Grant Amounts $3,000 per apprentice. This sum should be passed to the apprentice in a way agreed upon by master and apprentice. It is suggested that equal monthly stipends be arranged. The apprentice is responsible for his own living expenses. In the case of grants directly to a master craftsman, $300 should be retained by the master craftsman to pay for his administrative expenses. Deadlines and Announcement Dates Applications for Fiscal Year 1976 must be postmarked no later than January 1, 1976. Notices of approval or rejection will not be sent before July 1976. Your proposed activity should not have a beginning date before September 1976 and generally should be carried out dur- ing the succeeding twelve months. Note: Advice concerning local minimum wage requirements and whether an apprentice is considered an employee for purposes of Federal and state employment taxes, including tax withholding on wages, should be sought from state and federal labor offices and the Internal Revenue Service. Crafts Critics To encourage valuable critical writing in the crafts field by enabling Fellowship Program* writers of exceptional talent to take on a specific project which in their present circumstances is not feasible. Eligibility Crafts critics of exceptional talent who are published regularly. For the purposes of this program, crafts criticism is defined as the in- vestigation, evaluation and exposition of contemporary or recent crafts. (Art historians are not eligible; historians of art whose con- cerns are primarily scholarly should apply to either the Fellowship Division or the Research Grants Division of the National Endowment for the Humanities, Washington, D.C. 20506 for funding.) 12 * Note: This category is part of the Art Critics Fellowship Program Craftsmen in Residence Program* Procedure Please review the instructions given on page 4 , and complete the forms entitled Individual Grant Application (NEA-2, Rev.). Please in- clude not more than two samples (preferably a specific article or essay) showing your work in its best light. (Samples will not be returned.) Interviews should not be submitted. Each article should not exceed 5,000 words. Only published articles should be submitted. In addition you should attach not more than one (8-1 12 " x 1 1 ") sheet in- dicating the specific project you would undertake should a grant be awarded to you . Please complete the blue cards with name, address and other information requested and return with your application. Fellowship Amount Up to $5,000 non-matching depending on project. Deadlines and Announcement Dates Applications for Fiscal Year 1977 must be postmarked no later than April 15, 1976. Notices of awards or rejections will not be sent before December 31 , 1976. Your proposed activity should not have a begin- ning date before January, 1977 and should generally be carried out during the succeeding twelve months. To make it possible for art schools, universities, crafts associations, and other organizations to invite craftsmen of national reputation for short-term stays to instruct, influence and stimulate students and faculty while practicing their professions. We believe that such cir- culation of professionals of exceptional talent benefits the students, the faculty, and the visiting craftsmen. Institutions select the craftsmen of their choice and work out a mutually acceptable schedule of activities with emphasis on student or community contact. Eligibility While aimed primarily at crafts organizations, art schools and univer- sity art departments, other non-profit organizations such as museums, state art agencies, cities, community centers, parks, prisons, festivals, and senior citizens groups may also apply. Permanent faculty members of the institution applying for a grant are ">ot eligible. Procedure Please review the instructions given on page 3 and complete the forms intitled Project Grant Application (NEA-3, Rev.). Please complete the pink cards and return them with the Project Grant Application forms. It is necessary to have chosen the craftsmen at the time the application is filled out. * Note: This category is part of Artists, Critics, Photographers, and Craftsmen in Residence of the Visual Arts Program. 13 Note: Your application will not be considered unless it includes biographical resumes of the proposed craftsmen-in-residence and five slides of each craftsman’s work. (Please read Item 2, General In- formation, page 4 for accurate instructions on slide submission. Slides will not be returned.) Grants Amounts Grants will usually not exceed $1 ,500 and will be made on a matching basis. Project budgets generally should include only craftsmen’s fees and transportation for the craftsmen to the university, museum or community center at the start of the project and return to his home at the end of the project. Foreign travel will not be funded. Deadline and Announcement Date Applications for this program are accepted and grants are made throughout the year. However, applications should be received six months before the planned residence will begin. Works of Art Tax-exempt and non-profit organizations are eligible to apply for In Public Places matching funds to commission or purchase work in crafts-media suitable for permanent display in public places. For more informa- tion, please refer to the Works of Arts in Public Places program out- lined in the Visual Arts Guidelines. This pamphlet is available from the Visual Arts Program, National Endowment for the Arts, Washington, D.C. 20506. 14 Publications and Films of Interest Publications Americans and the Arts, Associated Councils of the Arts, 1974. Highlights of a public opinion survey of American's attitudes toward the arts and cultural activities. Available from: ACA Publications 1564 Broadway New York, New York 10036 Price: $2.00 prepaid Artists in Schools, Like a humming in the air, National Endowment for the Arts, 1973. This book recounts impressions of Bennett Schiff as he witnessed musicians, poets, dancers, sculptors, city planners and filmmakers working in elementary and secondary schools in Alabama, Califor- nia, Minnesota, Nebraska, Rhode Island, and Wyoming in 1972. Available from: Program Information Office National Endowment for the Arts Washington, D.C. 20506 Price: Free Cultural Directory: Guide to Federal Funds and Services for Cultural Ac- tivities, Associated Councils of the Arts and the Federal Council on the Arts and the Humanities, 1975. Comprehensive guide to more than 250 Federal Government programs offering funds and/or services to individuals, groups and cultural institutions. This publication also describes 47 cultural ad- visory groups and outlines laws of particular interest to the arts com- munity. Paperbound, fully indexed, 356 pages. Available from: ACA Publications 1564 Broadway New York, New York 10036 Price: $4.00 prepaid The Cultural Post, National Endowment for the Arts, (published four to five times a year). Described as “a new vehicle for cultural ideas” and “an officially oc- casional publication and not a journal of record in any sense” by Nancy Hanks, Chairman of the National Endowment for the Arts, this publication aims at giving timely information on programs, grant pro- jects, and information from the field. Available from: Program Information Office National Endowment for the Arts Washington, D.C. 20506 Price: Free 15 Federal Funding Sources for Cultural Facilities. National Endowment for the Arts, 1974. Distillation of material from Cultural Directory {see above) and A Guide to Federal Programs: Programs and Activities Related to Historic Preser- vation (published by the National Trust for Historic Preservation). Available from: Architecture + Environmental Arts Program National Endowment for the Arts Washington, D.C. 20506 Price: Free Guide to Programs, National Endowment for the Arts, (published every July). Booklet outlines all areas of assistance and grant programs of the Arts Endowment with eligibility requirements and application deadlines. Available from: Program Information Office National Endowment for the Arts Washington, D.C. 20506 Price: Free National Endowment for the Arts, What It is — What It does, National En- dowment for the Arts. Brochure giving a brief description of Endowment goals, structure, and programs. Available in English, French, German, Japanese, and Spanish. Available from: Program Information Office National Endowment for the Arts Washington, D.C. 20506 Price: Free Films The following films will be available after Steptember 1 , 1975 from: National Endowment for the Arts Film Library 600 Grand Avenue Ridgefield, New Jersey 07657 The borrower pays return postage and insurance only. Dancers in Schools * 16mm color 28 minutes This film documents demonstration/workshops conducted in Alabama and California by Murray Louis, Virginia Tanner, and Bella Lewitzky as part of the Artists-in-Schools Program that is jointly funded by the National Endowment for the Arts and the U.S. Office of Education. Filmmaker: D.A. Pennebaker Design for People. . .Or Maybe Not 16mm color 12 minutes This film portrays selected citizens' reactions to federal publications, stamps, signs, and educational material. It focuses on the need for the designer of visual materials to clearly address the specific needs of people. This movie was prepared for the Second Federal Design Assembly, part of an effort to achieve excellence in federal design. Move * 16mm color 28 minutes Documentary film on aspects of the Dance component of the Artists- in-Schools Program. This film is only to be shown with Dancers in Schools. It includes San Francisco conference of dance company members, dance movement teachers and administrators and the resi- dency of the Bella Lewitzky Dance Company in Reno, Nevada. Filmmaker: Steeg Producations, Inc. Music in the Air 16mm color 28 minutes Documentary film on music component of the Artists-in-Schools Program in West Virginia and Louisiana during the 1972-73 school year. Filmmaker: Don Lenzer See-Touch-Feel 16mm color 28 minutes This film documents the 1969 pilot visual arts components of the Ar- tists-in-Schools Program. Filmmaker: Donald Wrye * Dancers in Schools and Move will be shipped together for combined presentation. 17 Tax Information on Scholarships and Fellowships Fellowships A fellowship grant generally means an amount paid or al- lowed to, or for the benefit of, an individual to aid him in the pursuit of study or research. The term also includes any amount received in the nature of a family allowance as a part of a fellowship grant. A "research fellowship" grant awarded by the American Heart Association, Inc., to aid individuals in pursuing further training subject to the approval of the Associa- tion, qualifies as a fellowship grant. However, "established investigatorship" awards given to individuals who have the ability to conduct independent research in the cardiovascular field are not fellowship grants since the primary purpose of the research activities is to benefit the grantor's program rather than to train the recipients. Payments to National Teacher Corps teacher interns dur- ing training and in-service periods do not qualify as fellow- ships. An award made by the National Foundation on the Arts and Humanities, an independent agency in the Executive Branch of the U.S. Government, to aid an individual in completion of his novel in progress, qualifies as a fellow- ship grant since it enables him to pursue a program of re- search, interpretation or original thought. Similarly, grants-in-aid by a tax-exempt foundation to creative writers to enable them to pursue their artistic talents with- out concern for making a living qualify as fellowship grants. Compensation for Services Payments that represent compensation for past, present, or future services performed by you are not excludable. Amounts received by students for services performed on a research project, which a university contracted to per- form for a consideration, are compensation regardless of how such consideration is designated. Such amounts are not converted to scholarships or fellowship grants merely because the research can be used for credits toward degrees or may be required to obtain a degree. Normally, if the services are required of all candidates for a particular de- gree (whether or not recipients of scholarships or fellow- ship grants) as a condition of receiving the degree, the com- pensation for the services may be excluded. Does Your Grant Qualify If there is some doubt as to the qualification of your grant, you first should consult the grantor. He may have received advice from the Internal Revenue Service about its appropriate tax treatment. You may also write to the District Director of the Internal Revenue Service for the district in which you reside or to the Commissioner of Internal Revenue, Washington, D.C. 20224, Attention: T: I : I : , for further information. Be sure to request the in- formation as soon as possible, so that you can receive a timely answer for filing your return. If you request ad- vice by mail be sure to include: 1 ) A copy of the application for the grant. 2) A copy of the grant itself. 3) A statement as to whether you are a candidate for a degree. If not, include a list of grants received since January 1, 1954, while you were not a candidate for a de- gree, showing amounts excluded as scholarships and fellow- ship grants and the number of months for which such amounts were excluded. 4) A statement as to whether any amounts are re- ceived specifically to cover expenses for travel, research, clerical help, or equipment incident to the scholarship or fellowship grant. 5) A statement showing precisely what your duties and obligations are under the grant; for example, whether you have freedom of choice in your studies or research or they are performed subject to supervision and control; also, whether they are accomplished during the course of a specific project of the grantor. 6) A copy of any published literature or pamphlets describing the grant. If your grant qualifies as a scholarship or fellowship grant, then the extent of the amount excludable from income will be determined by whether or not your are a candi- date for a degree. Candidate for Degree A candidate for a degree is an individual, whether an under- graduate or a graduate, who is pursuing studies or conduct- ing research to meet the requirements for an academic or professional degree conferred by a college or university. It is not essential that the study or research be pursued or 18 conducted at an educational institution that confers these degrees if its purpose is to meet the requirements for a de- gree of a college or university that does confer them. A student who receives a scholarship for study at a second- ary school or other educational institution is considered to be a candidate for a degree. The scholarship or fellowship grant of a candidate for a degree is fully excluded from income for the following: 1) The basic scholarship or fellowship grant, which con- sists of the full amount of the grant and the value of any contributed services and accommodations (for example, room and board); plus 2) Any amount received incident to the grant that is specifically designated to cover expenses for travel (in- cluding meals and lodging while traveling and an allow- ance for travel of the individual's family), research, cleri- cal help, and equipment. To be excluded from income these amounts must actually be spent for the purpose of the grant. Amounts received under the grant that represent pay- ments for teaching, research, or other part-time employ- ment required as a condition for receiving the grant are taxable, unless required as a condition of receiving a de- gree. If the grant also includes amounts for travel, research, clerical help, and equipment, the portion of these amounts attributable to the compensation is also included in in- come. Example 1. Mr. Albert is a candidate for a degree who re- ceived a scholarship grant of $600 per month. As a condi- tion of his grant he is required to work part-time as a labo- ratory instructor. This work is valued at $200 per month. Each month, $400 of Mr. Albert's grant is excluded from income and $200 is taxable. Example 2. Mr. Albert, in Example 1 above, also received $40 a month under the grant for clerical help and $20 a month for equipment, which he spent for those purposes. Of this total, Mr. Albert must include $20 each month in gross income. This is based on the ratio of the taxable amount of the grant to the total basic grant. Assuming he commenced work under the grant in September 1971, the taxable portion of the amounts received in the year for clerical help and equipment is computed as follows: [Annual taxable income (4 months X $200) -=- Annual basic fellowship (4 months X $600)] X ($40 + $20) X 4 mos. = [$800 t- $2,400] X $240 = $80 Example 3. If, in the above examples, Mr. Albert worked as a laboratory instructor because all candidates for his particular degree were required to perform that duty, then his entire grant of $600 would be excluded, so long as it was a scholarship or fellowship grant and did not re- present payment for services rendered. Also, the entire amount of additional allowances for clerical help and equipment would be excluded, to the extent expended for these purposes. Studies leading to certification to practice a profession do not qualify you as a candidate for a degree. Example 1. Miss Harris, a registered nurse, received a grant from a charitable foundation to attend a local university to take training leading to certification as a psychiatric nurse. Her studies for certification are not equivalent to being a candidate for a degree. Example 2. Mr. Smith, who possesses a Ph.D. degree in psychology, accepted a grant from an educational institu- tion to pursue a 4-year study program leading to certifi- cation enabling him to practice psychoanalysis. The study program does not qualify Mr. Smith as a candi- date for a degree. Graduate student teaching assistantships. Generally, such teaching assistantships are includible in income. To be ex- cludable from income, the graduate student teaching as- sistantship must meet the general requirements of a scholarship or fellowship grant. (See "Scholarship and Fellowship Grants," on page 2.) It is immaterial that the teaching requirement is imposed on all candidates for the graduate degree since the exclu- sion from income is inapplicable unless it is first estab- lished that a scholarship or fellowship grant exists. If you received 2 or more grants during the year, all the amounts should be totaled to determine what portion may be excluded from income. If these amounts are re- ceived during the same month or months within the year, each month is counted only once in determining the num- ber of months in which you received amounts under the grants. Not a Candidate for Degree Individuals who are not candidates for degrees treat their scholarship or fellowship grants for tax purposes, in the following manner: 19 1) The basic grant, which consists of the amount of the scholarship or fellowship plus the value of contributed services and accommodations such as room and board re- ceived incident to the grant, is excluded from income in any tax year to the extent of $300 times the number of months for which amounts under the grant were received during that year. There is a further limitation to the amount of this exclusion, discussed under the "36-month limit," below. 2) Amounts received incident to the grant that are speci- fically designated to cover expenses for travel (including meals and lodging while traveling, and an allowance for travel of the individual's family), research, clerical help, and equipment are fully excluded if actually spent for the stated purposes, but see below. For an individual who is not a candidate for a degree to receive the tax benefit described above, the grantor of the scholarship or fellowship grant must be one of the follow- ing: 1) A nonprofit organization exempt from Federal income tax and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or the prevention of cruelty to children or ani- mals; 2) A foreign government; 3) An international organization, or a binational or multi- national educational and cultural foundation or commis- sion created or continued pursuant to the Mutual Educa- tional and Cultural Exchange Act of 1961 (the Fulbright- Hays Act); or 4) The United States, or an instrumentality or agency thereof, a state, or a possession of the United States, or any political subdivision thereof, or the District of Colum- bia. If the grantor is not one of these the grant is taxable in- come. The limitation of $300 per month applies only to the basic grant. It does not apply to amounts received per- taining to the grant that are specifically designated to cover expenses for travel, research, clerical help, or equip- ment. Such amounts are generally entirely excludable if they are actually spent for these purposes during the term of the scholarship or fellowship grant or within a reason- able time before and after that term. If the amounts are not spent for these purposes they must be included in gross income unless they are returned to the grantor. If the amounts received to cover these expenses are not speci- fically so designated in the grant they are taxable whether or not spent. 36-month limit. The $300 per month exclusion may not be claimed for an aggregate of more than 36 months. These 36 months need not be consecutive. Each month for which such an individual receives (or has received) a grant counts, including those months during which he may have received less than $300. The claiming of the exclu- sion for the maximum period of 36 months by an indivi- dual who is not a candidate for a degree will not prevent the individual from claiming a further exclusion, as ex- plained earlier in this publication, should he or she become a candidate for a degree. If the basic grant becomes taxable because of the expira- tion of the 36-month benefit period, amounts pertaining to the basic grant received for travel, research, clerical help, or equipment also become taxable. The computa- tion of the amounts that become taxable because of the expiration of the 36 benefit months is similar to the com- putation made in Example 2, above, relating to "Candi- date for degree." Example 1. Mr. Baker, who is not a candidate for a degree and has not exhausted his 36-month benefit period, was awarded a postdoctorate fellowship by a tax-exempt U.S. foundation to pursue specified studies at a university in State V. Under the terms of the grant he is to receive $500 per month for the nine-month period beginning September 1971. He is also to receive $250 for research supplies. The State Y Educational Commission awarded him $400 to cover travel expenses. The university is con- tributing room and board, which has a value of $100 a month. He computes the amount of taxable income for the years 1971 and 1972 in the following manner: 1971 Fellowship (4 months X $500) $2,000 Contributed room and board (4 months X $100) 400 Travel expenses $400 — 0— Research supplies $250 — 0— The last two items are excluded if they are spent for the designated purposes. Total $2,400 Exclusion (4 months X $300) 1,200 Amount subject to tax $1,200 20 ☆U.S. GOVERNMENT PRINTING OFFICE 1975:211-561/3