MUS 149 Lecture Notes - Lecture 6: Broadway Theatre, Original Productions, Avenue Q
13 Jul 2016
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Document Summary
Little theater grew all over the country nonpro t sector. Commercial theatre shrank to just nyc commercial sector. Broadway has become synonymous with theatre there"s also o -broadway o -o broadway. Theater classi cations: by seating capacity broadway: >500 seats o -broadway: 100-499 seats o -o -broadway: <100 seats. O -broadway became the ny home of the little theater movement shows grew more commercial so o -o -broadway was formed educational: the one that applies to the arts. Irs required purpose of non-pro t: literary, educational, charitable. Irs bene ts granted to non-pro t: exempt from most corporate income tax, sales tax and property tax may accept contributions which are tax-deductible for the donors may apply for grants. Purpose of commercial theater to make a pro t that pro t is distributed to investors. Irs additional required purpose of non-pro t: to serve a public interest, not a private interest.
