Describe the Internal Revenue Service criteria for tax exemption and how it applies to arts organizations.

This toolkit submission is one of the building blocks for your final project. Take your time with this, and think deeply about your work before you submit. Be sure to leave yourself adequate time to complete the assignment. For this submission, follow this template very carefully in response to the subjects you read about in this module. Based on the feedback from your instructor through the rubric, you will later update your work so that you can include the body of the work in your final project.

Module Objectives
Distinguish between not-for-profit, for-profit, and governmental organizations and identify their unique characteristics.
Describe the Internal Revenue Service criteria for tax exemption and how it applies to arts organizations.
Explain what factors contribute to decisions about organizational structure.
Analyze the pros and cons of various structures for arts organizations and the unique structural challenges facing arts businesses.
Distinguish the difference between governance and management.
Explain the role of the board of directors in the governance of a not-for-profit organization.
Describe the responsibilities of the board of directors and how they differ from staff responsibilities.
Explain how not-for-profit arts organizations recruit, train, and evaluate board members.

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