Cigarettes Advertising: What Is Allowed And What Is Not
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These sponsors would use real cute and catchy phrases or jingles to grab the watchers attention and help the phrase or logo of their brands stick in the minds of the viewers. This was a popular kind of advertising gimmick in those days and sold many, many cigarettes for these companies. Some of these jingles or logos people still remember today.
The Federal Communications Commission around the year 1967 announced that discussion of heath or smoking related ads were not sufficient enough as advertisements that were paid. The Federal Communications Commission, eventually, made TV stations put advertisements for anti smoking with no cost from the organizations that provided these ads for the TV.
A complete ban on all cigarette/tobacco advertising on the TV and radio was passed and put into effect in early 1971. Advertisements which had tobacco that was of the smokeless varieties continued to be able to advertise until the year 1986.
Most all cigarette advertising was done by placing ads on billboards or by having ads in magazines, but to be able to do this they had to have a Surgeon General Warning included within each ad. Packaging of cigarette and tobacco products had to have this warning included within them also.
Some of the don’ts of cigarette advertising include: no advertisements on radio or TV programs or in any magazine publications which have an audience that is under the age of 21, no advertisements on Universities, Colleges or any other Schools in their programs for theatrical performances, sport events etc., comic books cannot have any cigarette ads in them due to the age of the reading audience which is usually under the age of 21, zero cigarette samples can be passed out and given to anyone who is not 21 years old.
Cigarette ads cannot represent cigarette smoking as the way to be cooler, better known to the opposite sex or to get higher up on the social ladder, actors or models in cigarettes ad campaigns have to be at the very least 25 years old and ads cannot depict any of them being described as an athlete or of having been in athletic career fields. To receive a in-depth view of all specific don’t in the cigarette advertising world. You can go to the Federal Communications Commission website and pull them up for viewing.
Some of the do’s of cigarette advertising include: cigarette advertisements can be placed in facilities for only adults, where no children or teenagers under the age of 21 can be admitted. Cigarette and tobacco ads can be placed in a retail establishment as long as it is not displayed on the back or front of any windows, large and regular cigar brands can be advertised via radio or TV, as long as these ads fall under the guidelines and jurisdiction of the FCC.
Manufacturers of cigarettes can place their ads, but will have to pay, in theaters, videos, TV and games for only adult facilities which restriction to all minors is set in force, and ads may be placed in videos as long as they will not get to be distributed out into the general public.
You can check out the FCC website and pull up the entire lists of can do’s for the tobacco advertising industry, this will give you more specific rules and guidelines.
Kevin Dark
http://www.articlesbase.com/advertising-articles/cigarettes-advertising-what-is-allowed-and-what-is-not-99256.html
Theaters Using Text Messaging
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Currently, on Broadway, there is a magnificent show, “Spring Awakening” that has won 8 Tony Awards, and praise from all critics and theatergoers. But the really big story is about the text message promotion that is listed in the Playbill.
The flier says, “Win Your Chance to Come Backstage!” and instructs theatergoers to send the text message “bdway spring” to a five digit short code during intermission. The winner, selected at random, is sent a message in return after the show. The winner not only gets to go backstage to meet the cast, but carries with them free PR for the life of their cell phone.
Upon registering, texters receive a ring tone from a popular song in the show, and a picture from the show to use as wallpaper on their phones. Both of these, producers think, are unique conversation starters, that will serve as self-perpetuating promotion and ultimately, ticket sales.
In December 2006, there were 18.7 billion text messages sent in the US. This is nearly double the rate of 9.7 billion from the same time the previous year. This is persuasive data, but theater promoters have been wary, taking into account the horribly disruptive sound of a ringing cell phone during a performance.
“Spring Awakening” however, has the age-appropriate audience for such a promotion. The show itself is about the struggles of adolescent life and the ambiguous messages that this generation is sent by parents and by society.
Thus far, participation in the promotion has resulted in about 8.5 percent of audiences who have sent text messages in the 14 times the promotion has run. Taking into account the astounding number of text messages sent in the US, promoters see this number increasingly steadily.
The Blue Man Group, a theatrical production featuring a rock oriented musical show, has also used text messaging to promote their latest tour. The results have shown 16 percent of their audence members sent text messages in response. That figure looks much larger when you consider the group toured 60 cities, in 90 days. It works out to about 50,000 people sending a text message who attended the show, and who now how Blue Man Group somehow represented on their mobile phone.
Ringing during performances has not been a problem at this point, but it is definitely something that producers are keeping in mind. However from a marketing standpoint, the risk, they think, is worth taking.
Anthony Wayne
http://www.articlesbase.com/art-and-entertainment-articles/theaters-using-text-messaging-182545.html
30 Business Brainstorming Ideas - Part 3
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Sometimes you just get stuck for ideas. Your mind is a blank. It makes it even harder to come up with the goods if your present or future business rests on your ideas. A little help and inspiration for a new article, a new product, or a completely new business wouldn’t go amiss in these circumstances.
The purpose of the ideas in this series of articles is to get your brain thinking. The ideas may seem a bit crazy and unrealistic - almost too simple. But…. the intention is for these ideas to act as a trigger, making you say something like: “That idea’s ridiculous, but if I change it around a bit I could…” So, use one or more of these ideas as your starting point and brainstorm your way to a new opportunity.
1. Begin an enterprise which sells garden gates door to door. On your sales trips, take with you a smart folder which has a large photograph of each gate you are selling. Provide potential customers with a price which includes installation. Your target houses should be easy to spot!
2. Start a home based computer bureau. There are hundreds of business computer programs available such as wages, record files and accounts. Buy and use these programs to provide a computer service to local businesses.
3. Set up a business which promotes the making of lampshades. Lampshade making can be sold as either, an interesting new hobby, or a business opportunity. Produce a mail order catalogue of lampshade making equipment and supplies. Advertise your catalogue in craft magazines.
4. Begin a computerised dating service. Operate this service like a traditional dating service, but hold all your records on a computer and use the computer to aid your search for compatible partners. Have leaflets about your service printed and place them at shops in your area.
5. Be a sleep consultant. Large numbers of people have difficulty in sleeping at night. This is not usually a medical problem, but can be corrected by using a suitable method or attitude of mind. Provide people in your area with confidential advice about how to sleep soundly.
6. Start a venture which designs and manufactures portable theatrical footlights. Potential buyers of these footlights include: amateur theatre and dance groups, pop and rock groups, children’s entertainers, variety entertainers, nightclubs and mobile disc jockeys.
7. Create an enterprise which rents computers to private and business users. The computers you rent out might be new and second hand. Also rent out peripherals such as printers, stands and feeders. Use local media to inform people about your hire service.
8. Buy original computer games programs from home computer enthusiasts. Find these programs by advertising in computing magazines. Produce a compilation of the programs on a master tape. Have copies of this master tape duplicated on cassettes and sell from ads in home computing magazines.
9. Produce a series of low cost audio cassettes which help school pupils revise for public examinations. You might give these cassettes a brand name like ‘Personal Revision Cassettes’. Get these cassettes stocked at newsagents and bookshops.
10. Set up a firm which publishes a monthly computer cassette program for home computer enthusiasts who want to improve their program writing skills (e.g. C++, html or web design). Each cassette might give ideas, examples and tips about how to become a better computer programmer.
11. Start a firm which organises educational holidays and weekend breaks for computing enthusiasts who want to further their programming skills. The courses might be held at a bed & breakfast house out of season. Advertise your holidays and breaks in computing magazines.
12. Design and publish diaries for each star sign. The special feature of these diaries is that a star reading is given for each day of the coming year. Have these diaries mounted in a special display rack. Get astrological shops to accept one of your racks.
13. Use luminous paint (the kind used on watches and alarm clocks) to highlight features on natural ornaments such as starfish, coral, colourful rocks, pine cones, etc. Place these ornaments in a UV illuminated display case to illustrate the luminosity. Get these cases displayed at gift shops.
14. Start an enterprise which makes high quality, home-made paper. Sell the paper at a premium for use as: personal stationery, certificates, presentation scrolls, printing paper for manually operated printing presses etc.
15. Bring out a selection of lucky charms which are for hanging from the windscreens of cars, vans and lorries. The charms might be mini horseshoes, rabbits’ feet, wooden or plastic number sevens, four leaf clovers, etc. Package your charms and distribute to a wide range of retailers.
16. Begin a business which manufactures kits for making mosaics. Each kit has a pre-designed mosaic and people have to complete it like a jigsaw puzzle. Use ads in craft magazines to sell the kits by mail order.
17. Set up an enterprise which sells greenhouses door to door. Buy the greenhouses from manufacturers at trade prices. Produce sales literature and recruit sales people to sell the greenhouses for you.
18. Start a postal business which rents out war gaming model soldiers and other accessories. War gaming enthusiasts around the nation can use this service to play war games of any size from any period of history.
19. If you have a spare room, take in a lodger, or start a small scale bed and breakfast business. If you choose the latter, either place a sign outside your house which reads ‘Bed and Breakfast’, ‘Vacancies’, or advertise in the window of a main newsagent. Currently you can earn a useful tax-free sum from this method.
20. Make money from anatomical charts. Use the charts to: 1) make stylish framed prints; 2) make unusual designs for T-shirts; 3) decorate household products such as wastepaper bins and lampshades; 4) make decorative or educational posters; or 5) make a collection of educational slides.
21. Make decorations for wine bottles. Each decoration is slipped over the neck of a bottle. These decorations are either wood carved or metal engraved with the name of a restaurant or family. Or make floral decorations: the scent of the flowers complementing the bouquet of the wine.
22. Start a craft business which makes unusual table lamps. Each table lamp might feature a stand made of a conch shell or Victorian bottle. If you hit upon a design which is popular, and there are no problems with obtaining raw materials, this can become a full time business.
23. Take up the craft of jewellery making and as soon as you acquire a basic skill, start selling what you make. Begin by sending for a catalogue issued by a mail order jewellery making supplier.
24. Start a mail order firm which sells equipment and supplies to weavers and spinners. An important market for your products will be those taking up weaving and spinning for the first time. Place ads in craft magazines which are directed at this group.
25. Produce souvenir children’s height charts which feature postcard type views of local scenery. Or make souvenir suntan charts. These suntan charts have the complete range of skin shades. A holiday maker buys a suntan chart to make a ‘before’ and ‘after’ comparison.
26. Put together a postal course which teaches people how to cut silhouettes. The course might include instruction on how to cut all kinds of silhouettes such as landscapes, animals and people. These silhouettes can be framed or mounted to make attractive wall hangings.
27. Start a venture which organises courses about how to build your own house extension or loft conversion. Hold the courses during the weekends at the construction site of an extension or conversion. Or a bed and breakfast house could be hired out of season for a week long course.
28. Begin a craft business which makes either souvenir or normal tea cosies. Find suitable retail outlets to stock your cosies. You might, for example, make souvenir tea cosies for tea rooms and cafes to sell to their customers.
29. Earn money from selling cheap toys door to door. Visit neighbourhoods which have an above average population of children.
30. Learn how to make soft toys with the long term objective of being able to earn money from teaching others. Eventually, teach solo students, classes or use diagrams to teach by post. Also, bring out a postal course which teaches people how to design their own soft toys.
Nick Summers
http://www.articlesbase.com/home-business-articles/30-business-brainstorming-ideas-part-3-145649.html
Jorg Immendorff Artworks, Paintings and Exhibitions at the Saatchi Gallery
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Jorg Immendorff’s most famous accomplishment is his Café Deutschland series, begun in 1977 and continued through the 1980’s. His imaginary nightclub sits on the east-west border, an independent territory where the burlesque theatre of cold-war politics, national identity, and battle of artistic legacy is played out night after night in all its subterfuge and drama. This series of work takes its initial architecture from Renato Guttoso’s Café Greco, but in painting after painting the âcamera angle’ shifts, the furniture is rearranged, and the action is captured in contorted perspective of the not-so-innocent bystander.Jorg Immendorff presents a canvas divided in three parts: labour, knowledge and possibility. His central figure, a goddess-like woman embodying an owl of wisdom, is the icon nurture and virtue, radiant against the bleak background of storm clouds and darkness. Through her flows a stream of fertility and rebirth in the form of labia-like fruits, proffered from the toil of the rural worker.Jorg Immendorff paints an art hero’s Valhalla. In a living-room-cum-art studio-cum-club, he gives the illusion of theatrical space. Images within images, he builds an architecture through the placement of paintings throughout the room, confusing masterpiece with reality.Jorg Immendorff presents an allegory of creation: surrounded by heroes of ideological importance, an onion springs forth from a richly fertile womb. Jorg Immendorff once said that painting âhas the function of a potato’. Here it’s reborn in the multilayered richness of ideological and intellectual nourishment.
Jorg Immendorff, who studied with Joseph Beuys during the 1960s, has been more a satiric conceptualist than a painter of primal feeling. His huge “Cafe Deutschland” paintings, which set elaborate allegories of German politics and culture in nightclub interiors, made him famous in America in the 1980s. In this, his first exhibition of new work in New York since 1987, Immendorff presented one elephantine painting loosely based on Stravinsky’s opera The Rake’s Progress, along with a set of small, whimsical works on paper.Immendorff’s style lies somewhere between painterly expressionism and political cartoon; equally revered and populist. Exaggerating each element to its graphic extreme, Immendorff uses paint as a means to negotiate his own position through documenting a 20th century zeitgeist. Operating like medieval religious painting, Immendorff not only presents the story of our time, but questions the morality and ethic of an increasingly frivolous society.Immendorff, the act of painting extends beyond creative function: it becomes the most relevant means by which an individual can make an impact in history: measuring oneself against the world, taking a personal viewpoint, and creating real meaning from contemporary existence.
Saatchi-gallery
http://www.articlesbase.com/art-articles/jorg-immendorff-artworks-paintings-and-exhibitions-at-the-saatchi-gallery-211093.html
‘hamlet’ by William Shakespeare
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Hamlet has inspired more critical speculation and comment from critics and scholars than any other play by any dramatist in English literature, including Shakespeare himself. The play has become a cultural icon of our times. The first performance of Hamlet was in all probability within 1601 to 1602. Shakespeare put together the story of Hamlet on the basis of his familiarity of Ur-Hamlet, which in turn was based on an account of Hamlet in Belleforest and Saxo. But Shakespeareâs play was still distinct from the original Hamlet.
Hamlet is a revenge play. Revenge as an aspect of plot structure of the plays appears in many plays of Shakespeare, for example, in the âRichard II,â and âTempest.â Hamlet has not one but four revenge plots. Hamlet commits himself to avenge his fatherâs death at the hands of Claudius, his uncle, who also marries his mother and usurps the throne of Denmark. Another son, Laertes, vows to take revenge for the killing of his father by Hamlet. Fortinbras invades the kingdom of Denmark to avenge his fatherâs death at the hands of old King Hamlet. And there is yet another son who vows ârevengeâ in Hamlet: Pyrhhus slaughters Priam, whose son had killed Pyrhussâs father. Each plot of Shakespeareâs revenge play followed a structure, beginning with an âexpositionâ followed by âanticipationâ and âconfrontationâ and âdelayâ leading to âfulfillmentâ or âcompletionâ of the revenge. But what makes Shakespeareâs Hamlet a different and superior work is that even though, Hamlet is a revenge play, the focus of the play is on higher principles of life and living. The great poetic richness of the play raises it to a higher plane of enriched creativity and distances it away from the average revenge play and their insistent focus on blood, violence and amoral and villainous unthinking protagonists. Hamlet is less of a revenge play than a play about revenge.
Theatre is a theme in Hamlet. The play within the play is the central action of the play and is the key to the very mystery of the plot. Hamlet is full of references to the language of theater, like â play,â â perform,â â applaud,â âprologue,â âpart,â etc. the play contains numerous private jokes, as if, shared between the actors of the play, such as the comment in act III by the actor playing Polonius: â I did enact Julius Caesar.â All the characters in the play have an obsessive compulsion to act a role. In the play, no opportunity is missed to exploit the potential of a theatrical situation: eight deaths, high pitched rhetorical speeches, the play-within-play, the fencing match, the graveyard scene, the duel between Laertes and Hamlet and numerous rhetorical speeches including Hamletâs own soliloquies.
In the end, Hamlet turns out to be a great tragedy rather than a mere revenge play. In Hamlet, the extra human agency takes the form of the ghost and the tragic disaster occurs on account of Hamletâs acts of commission or omission. Hamlet also is a religious play. The Christian element so predominates the play that Hamlet comes across as concerning himself with the theological questions of sin, damnation and salvation. Elizabethans had an obsessive concern with afterlife and believed in heaven, hell and purgatory.
In conclusion Hamlet has been treated as a study in melancholia and madness, as a study in ambition and political manipulation, as a philosophy can inquiry into a number of issues that feature in the writings of Montaigne, of even as a study the back part of characterization.
Olivia Hunt
http://www.articlesbase.com/writing-articles/hamlet-by-william-shakespeare-143928.html
Entertainment in Newcastle-upon-tyne
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As a major English city Newcastle-upon-Tyne has a full and lively selection of places to eat, drink and be merry.
Bars and Pubs:
If youâre arriving in Newcastle by train at the Central station, an ideal venue for meeting someone is the Centurion bar, which is actually located in the station. It was originally the stationâs âfirst-class waiting roomâ and now it is a bar and brasserie of high quality.
The Head of Steam, on Neville Street, just outside the Central station, has a relaxed atmosphere and bands play in the basement most evenings.
Two pubs located on âThe Sideâ are the Agora and the Crown Posada. The Agora is known for its jazz and funky atmosphere. The Crown Posada is a Victorian theme pub and has both local and guest beers.
Popolo, on Pilgrim Street, is an American themed bar and tends to attract a somewhat older clientele.
If you fancy something a bit âretroâ and utterly cool, try the Trent House (also known as the Trent House Soul Bar â motto âDrink Beer Be Sincereâ) on Leazes Lane. Although itâs a bit out of the true centre of the city, it does have an old style vinyl jukebox and a Space Invaders machine.
Like most cities today, the Quayside is where the more sophisticated bars are located - âpick-of-the-bunchâ is probably the Pitcher & Piano.
Restaurants:
Whilst fast-food outlets and cheap Indian and Chinese restaurants seem to be everywhere there are some excellent restaurants worth finding. Many city centre restaurants offer cheap lunch and early evening prices.
Top of the class is probably the Café 21, located at number 21 Queen Street. Itâs a classic bistro with a menu to match. It might appear expensive, but considering the quality of the food and the service you get it is well worth it.
Secco Restorante Salentino on Pilgrim Street is another of the more âclassyâ restaurants in Newcastle. Its menus are a quirky mix of south Italian dishes prepared with local ingredients.
Should you fancy mussels served with chips and mayo the Big Mussel, on Side Street, will offer you seven variations on the theme. Middle priced and middle fayre.
Blackfriars Café (Friar Street) and Paradiso Café Bar (Market Lane) are both popular and well priced at between £7 to £15 for a main course. Blackfriars is located in the 12th Century refectory of a Dominican monastery, thus it is the oldest purpose built eating place in the country.
Cafés well worth mentioning for a cheaper bite to eat include; Café Live (at 27, Broad Chare by the Live theatre), Blakeâs Coffee House (53 Grey Street, with a great selection of coffees), Intermezzo (Pilgrim street, convenient for the Tyneside Cinema) and Paniâs (look for High Bridge Street off Grey Street, this place is convenient for the Theatre Royal).
Entertainment:
Nightlife in Newcastle can tend to be in-your-face, full-on and no messing about!
However, starting off a little more gently the Theatre Royal has a long and proud tradition of being the Royal Shakespeare Companyâs residence in October and November. Whilst throughout the year it hosts numerous touring companies and productions including ballet, opera, drama, musicals, comedies and of course a pantomime. The Theatre Royal is on Grey Street heading out of the city towards Greyâs monument.
Newcastle City Hall, on Northumberland Road (on the right off Northumberland Street as you head out of the city towards the Civic centre) is another famous venue for performances by bands, singers, musicians, comedians and events in need of a large space. However, in recent years the City Hall has lost its number one spot as a music venue to the Metroradio Arena Newcastle. Located on the banks of the Tyne behind the Central railway station, it is not only the venue for âbig-nameâ music bands, but touring shows and some indoor sports events.
Although strictly speaking in Gateshead, the new Sage, designed by Norman Foster with its distinct chrome and glass curves, has to be mentioned. Sage is now the home of the Northern Sinfonia and is widely used to showcase less well known folk, traditional and community bands/performers.
Smaller theatres include Northern Stage (off Barras Bridge) which houses small regional and touring groups of theatrical and musical performers. Also used for smaller venue/productions are the Live Theatre (Broad Chare) and the Journal Tyne Theatre (Westgate Road).
Newcastle does, of course, have a Carling Academy, which is on Fenkle Street near the city wall. It has a 2000 capacity and plays host to all the âusual suspectsâ in the touring rock world.
There is no shortage of night-clubs in Newcastle with a range of styles to suit everyone. Top of the list is probably World Headquarters on Carliol Square. The club is actually inside Curtis Mayfield House, which gives a big clue as to the ambience and music played there. âNo sponsors, No corporates, No sell-outâ is its motto and laid-back, almost to the point of falling over, is its style.
Tuxedo Princess is a floating nightclub off Hillgate Quay. Again, strictly speaking, this is in Gateshead, but it is a very popular venue with its seven bars and seven styles of music. It can be raucous at times and is not for the reclusive or timid visitor. Also, at Hillgate Quay is the Baja Beach Club, known locally as the âBadgersâ. Palm trees, surfing regalia and barmaids wearing bikinis should give you a picture of what to expect. Revellers here have been known to become âtired and emotionalâ.
The Foundation in Melbourne Street offers to some a more stylish experience, although others might say that itâs a typical warehouse/loud sound/dazzling lights club. Youâll have to visit it to make up your own mind on that one! Its âspecialsâ are the Thursday âindieâ night and a âfunky houseâ on Saturdays. This is where in Newcastle the big name DJs will perform.
Jazz café âdoes what it saysâ and can be found on Pink Lane.
If you just want to âcatch a movieâ, go to the Tyneside Cinema on Pilgrim Street, not far from Greyâs monument.
There is a gay quarter in Newcastle which is simply called the âGay Quarterâ. Itâs centred around the International Centre for Life, which is near the railway and coach stations. Pick up the âCrackâ magazine from the tourist information office for more details.
Tourist information offices are located in the Guildhall and the Central Arcade and have the current information on all events in the city.
Article by Susan Ashby of Newcastle Singles. To read more articles like this or for dating in Newcastle visit http://www.newcastle-singles.co.uk”>
Susan Ashby
http://www.articlesbase.com/home-and-family-articles/entertainment-in-newcastleupontyne-129123.html
Social Book of Houston Joins Renowned Rouge Restaurant for Grand Reopening
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One of Houston’s most prestigious fine dining restaurants in the culturally rich Montrose district, Rouge Restaurant is gearing up for a grand reopening in conjunction with Social Book of Houston. The grand reopening will take place May 29, 30 and 31.
In addition to new menu items, the grand reopening will debut Las Vegas Floor Shows produced and presented by J&D Entertainment. The elaborate new shows will take place on the Moulin Stage in the Grand Ballroom upstairs.
“The spectacular theatrical production will take place on Friday and Saturday nights. The show will feature Broadway caliber singers and dancers, magnificent costumes, and specialty acts including world champion dancers, magic and comedy,” stated General Manager Thomas Rucker.
“We are truly pleased to be able to bring actual Las Vegas shows to Houston,” added Rucker.
Rucker went on to say that also new to the restaurant is a dance floor open to guests following each show.
Rouge Restaurant has long been recognized for its “haute” cuisine, which reached a new level of excellence when Chef Octavio joined the restaurant last year. Trained in French, Italian, American and Mexican cuisine, he has gained a reputation for his beautiful presentations and masterfully paired food combinations.
The managers of Rouge Restaurant believe that now the cuisine is perfectly paired with the same caliber of entertainment, creating a complete evening out for Houstonians.
In addition to their elegant dining room and theater, Rouge Restaurant also offers a recherché Houston ballroom ideal for wedding receptions, banquets, corporate parties, bar mitzvahs/bat mitzvahs, and other grand festivities.
Adv. Vikram Swaran Singh Chadha
http://www.articlesbase.com/news-and-society-articles/social-book-of-houston-joins-renowned-rouge-restaurant-for-grand-reopening-416361.html
Investing in Film Using Irs Section 181 for Federal Tax Credits Vs. New Markets Real Estate Credits
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THE NEW MARKETS TAX CREDIT
The New Markets Tax Credit (NMTC) Program permits taxpayers to receive a credit against Federal income taxes for making qualified equity investments in designated Community Development Entities (CDEs). Substantially all of the qualified equity investment must in turn be used by the CDE to provide investments in low-income communities. The credit provided to the investor totals 39 percent of the cost of the investment and is claimed over a seven-year credit allowance period. In each of the first three years, the investor receives a credit equal to five percent of the total amount paid for the stock or capital interest at the time of purchase. For the final four years, the value of the credit is six percent annually. Investors may not redeem their investments in CDEs prior to the conclusion of the seven-year period.
An organization wishing to receive awards under the NMTC Program must be certified as a CDE by the Fund.
To qualify as a CDE, an organization must:
* be a domestic corporation or partnership at the time of the certification application;
* demonstrate a primary a mission of serving, or providing investment capital for, low-income communities or low-income persons; and
* maintain accountability to residents of low-income communities through representation on a governing board of or advisory board to the entity.
The FEDERAL HISTORIC PRESERVATION TAX INCENTIVES PROGRAM
The 20% tax credit Preservation Tax Incentives reward private investment in rehabilitating historic properties such as offices, rental housing, and retail stores. Abandoned or under-used schools, warehouses, factories, churches, retail stores, apartments, hotels, houses, and offices in many cities have been restored to life in a manner that retains their historic character. The Preservation Tax Incentives have also helped to create moderate and low-income housing in historic buildings.
Under the provisions of the Tax Reform Act of 1986, a 20% tax credit is available for the substantial rehabilitation of commercial, agricultural, industrial, or rental residential buildings that are certified as historic. The credit may be subtracted directly from federal income taxes owed by the owner.
The Historic Preservation Tax Credit Program benefits the owner, the occupants, and the community by:
o Encouraging protection of landmarks through the promotion, recognition, and designation of historic structures
o Increasing the value of the rehabilitated property and returning underutilized structures to the tax rolls
o Upgrading downtowns and neighborhoods and often increasing the amount of available housing within the community.
The American Jobs Creation Act Of 2004: 100% Federal Deductions + 20-30% State Tax Credits!
In the United States, the 2004 enactment of Section 181 of the Internal Revenue Code of 1986 (the âCodeâ) marked an unprecedented change in U.S. policy toward the phenomenon known as âRunaway
Productionâ.
Runaway Production refers to a film or television production that leaves one state or country to be filmed in another purely for economic reasons. This movement occurs because producers tend to film in the location where they can minimize production costs through tax incentives, cheaper labor.
Over the years, Canada has been the greatest beneficiary of U.S. runaway productions (according to some reports, Canada has claimed up to 80% of the U.S. runaways, generating an economic impact of $10.3 billion in production output in 1998 alone).
Section 181 represents the first time that the U.S. federal government has recognized this impact by passing tax legislation to actively combat the flight of film and television programming.
Section 181 permits a 100% write-off for the cost of certain audio-visual works, regardless of what media they are destined for (e.g., theatrical, television, DVD, etc.).
An individual or company who makes an investment into Section 181 qualified productions can take a 100% deduction of their investment against their passive (individual) or ordinary (as C Corporation) income in the year their investment was
made.
The deduction can be made against active income should the investment be made by or through a widely held C corporation. The law is in effect until December 31, 2009, therefore investments must be made before that date and the money invested into qualifying productions must be spent by then by the productions.
An example, should an individual or corporation that is taxed at a 35% tax rate have passive income to take a deduction against, then should that individual make a $1 Million investment into a qualified production or film fund, the actual net investment will be $650,000 since they can take a deduction against that full $1 Million against their passive income, and 35% of $1M is $350,000, which is the value of the deduction they can make in the year they make their investment. Therefore, 1M minus $350,000 is $650,000 which is the net amount of their investment into the qualified production.
However, an investor or Company can also receive an additional 15-30% in state tax credits on the entire budget of a film BEFORE profits and other exit strategies that Noci Pictures Entertainment has in place.
This clearly shows a premium in tax credit and tax liability deduction compared with the other Federal Tax Credit Programs available.
Further, The Section 181 and State Programs benefit the tax credit investor, the producers, and the community by offering:
In the Short Term:
1. 100% passive or ordinary income deductions under the IRS Section 181 “American Jobs Creation Act” for both individuals and corporate tax payers
2. 20%-30% in State Tax Credits (depending on state)
3. Economic Development
4. Job Creation, Including For Minorities And Women
5. ROI on Investment of 60-100% prior to revenues
In Medium-Long Term it would offer
1. hedge of revenues (after Section 181 and state incentives of 60-100% ROI) back to investors from individual or a slate of films
2. Discount of future taxation from income under Section 199 for a Section 181 investment
SECTION 199
Section 199 is the income section; it is called the manufacturing section of The American Jobs Creation Act, 2004. Film Production has been defined as a manufacturer but television is not. Section 199 does not apply to television.
This section says that any manufacturer (Film Production) can have some tax relief on money returned to the investor.
o from 2005 till 2007 the taxpayer is entitled to a 3% deduction
o from 2007 to 2010 they get a 6% reduction
o And from 2010 on the get a 9 % reduction.
For example, if an investor get $1.00 back on a investment in a movie after he has already written off 100%, then he will only be taxed on .94 cents if I he is given it back between 2007 to 2010. From 2010 on then an investor gets to pay taxes only on .91 cents and it stays at this 9% rate.
Yuri Rutman
http://www.articlesbase.com/business-articles/investing-in-film-using-irs-section-181-for-federal-tax-credits-vs-new-markets-real-estate-credits-746745.html
Investing in Film Using Irs Section 181 for Federal Tax Credits Vs. New Markets Real Estate Credits
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THE NEW MARKETS TAX CREDIT
The New Markets Tax Credit (NMTC) Program permits taxpayers to receive a credit against Federal income taxes for making qualified equity investments in designated Community Development Entities (CDEs). Substantially all of the qualified equity investment must in turn be used by the CDE to provide investments in low-income communities. The credit provided to the investor totals 39 percent of the cost of the investment and is claimed over a seven-year credit allowance period. In each of the first three years, the investor receives a credit equal to five percent of the total amount paid for the stock or capital interest at the time of purchase. For the final four years, the value of the credit is six percent annually. Investors may not redeem their investments in CDEs prior to the conclusion of the seven-year period.
An organization wishing to receive awards under the NMTC Program must be certified as a CDE by the Fund.
To qualify as a CDE, an organization must:
* be a domestic corporation or partnership at the time of the certification application;
* demonstrate a primary a mission of serving, or providing investment capital for, low-income communities or low-income persons; and
* maintain accountability to residents of low-income communities through representation on a governing board of or advisory board to the entity.
The FEDERAL HISTORIC PRESERVATION TAX INCENTIVES PROGRAM
The 20% tax credit Preservation Tax Incentives reward private investment in rehabilitating historic properties such as offices, rental housing, and retail stores. Abandoned or under-used schools, warehouses, factories, churches, retail stores, apartments, hotels, houses, and offices in many cities have been restored to life in a manner that retains their historic character. The Preservation Tax Incentives have also helped to create moderate and low-income housing in historic buildings.
Under the provisions of the Tax Reform Act of 1986, a 20% tax credit is available for the substantial rehabilitation of commercial, agricultural, industrial, or rental residential buildings that are certified as historic. The credit may be subtracted directly from federal income taxes owed by the owner.
The Historic Preservation Tax Credit Program benefits the owner, the occupants, and the community by:
o Encouraging protection of landmarks through the promotion, recognition, and designation of historic structures
o Increasing the value of the rehabilitated property and returning underutilized structures to the tax rolls
o Upgrading downtowns and neighborhoods and often increasing the amount of available housing within the community.
The American Jobs Creation Act Of 2004: 100% Federal Deductions + 20-30% State Tax Credits!
In the United States, the 2004 enactment of Section 181 of the Internal Revenue Code of 1986 (the âCodeâ) marked an unprecedented change in U.S. policy toward the phenomenon known as âRunaway
Productionâ.
Runaway Production refers to a film or television production that leaves one state or country to be filmed in another purely for economic reasons. This movement occurs because producers tend to film in the location where they can minimize production costs through tax incentives, cheaper labor.
Over the years, Canada has been the greatest beneficiary of U.S. runaway productions (according to some reports, Canada has claimed up to 80% of the U.S. runaways, generating an economic impact of $10.3 billion in production output in 1998 alone).
Section 181 represents the first time that the U.S. federal government has recognized this impact by passing tax legislation to actively combat the flight of film and television programming.
Section 181 permits a 100% write-off for the cost of certain audio-visual works, regardless of what media they are destined for (e.g., theatrical, television, DVD, etc.).
An individual or company who makes an investment into Section 181 qualified productions can take a 100% deduction of their investment against their passive (individual) or ordinary (as C Corporation) income in the year their investment was
made.
The deduction can be made against active income should the investment be made by or through a widely held C corporation. The law is in effect until December 31, 2009, therefore investments must be made before that date and the money invested into qualifying productions must be spent by then by the productions.
An example, should an individual or corporation that is taxed at a 35% tax rate have passive income to take a deduction against, then should that individual make a $1 Million investment into a qualified production or film fund, the actual net investment will be $650,000 since they can take a deduction against that full $1 Million against their passive income, and 35% of $1M is $350,000, which is the value of the deduction they can make in the year they make their investment. Therefore, 1M minus $350,000 is $650,000 which is the net amount of their investment into the qualified production.
However, an investor or Company can also receive an additional 15-30% in state tax credits on the entire budget of a film BEFORE profits and other exit strategies that Noci Pictures Entertainment has in place.
This clearly shows a premium in tax credit and tax liability deduction compared with the other Federal Tax Credit Programs available.
Further, The Section 181 and State Programs benefit the tax credit investor, the producers, and the community by offering:
In the Short Term:
1. 100% passive or ordinary income deductions under the IRS Section 181 “American Jobs Creation Act” for both individuals and corporate tax payers
2. 20%-30% in State Tax Credits (depending on state)
3. Economic Development
4. Job Creation, Including For Minorities And Women
5. ROI on Investment of 60-100% prior to revenues
In Medium-Long Term it would offer
1. hedge of revenues (after Section 181 and state incentives of 60-100% ROI) back to investors from individual or a slate of films
2. Discount of future taxation from income under Section 199 for a Section 181 investment
SECTION 199
Section 199 is the income section; it is called the manufacturing section of The American Jobs Creation Act, 2004. Film Production has been defined as a manufacturer but television is not. Section 199 does not apply to television.
This section says that any manufacturer (Film Production) can have some tax relief on money returned to the investor.
o from 2005 till 2007 the taxpayer is entitled to a 3% deduction
o from 2007 to 2010 they get a 6% reduction
o And from 2010 on the get a 9 % reduction.
For example, if an investor get $1.00 back on a investment in a movie after he has already written off 100%, then he will only be taxed on .94 cents if I he is given it back between 2007 to 2010. From 2010 on then an investor gets to pay taxes only on .91 cents and it stays at this 9% rate.
Yuri Rutman
http://www.articlesbase.com/business-articles/investing-in-film-using-irs-section-181-for-federal-tax-credits-vs-new-markets-real-estate-credits-746745.html
Online Role Playing Games
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It is an interesting innovation that creates a platform for multiple players to interact under a single banner that advances socialization and game passion. A pioneering developer of the game concept popularly called MMORPG, which is an abbreviation that stands for Massively Multiplayer Online Role Playing Game laid the foundation for the host of game services under this list.
In many ways the style of play can be likened to traditional drama transposed in fiction. The playing process mandates the players to assume fictional roles which enable the characters in question to be manipulative of the outcome of the main activities to be carried out in the game. Each of the playing sessions is defined by the total number of players involved in the playing process at the various playing stages. Its popularity has soared over the years with an ever increasing list of new patrons. Let`s spare some little space to discuss the internal mystery, if you like, of this new age internet game.
Irrespective of the type of game, all MMORPG are base on the principles of an established theme, progression, social interaction and culture. The most modern brands have provisions for chat rooms thereby broadening the scope of the interaction and contact. It should however be noted that despite the striking similarity in the role playing game industry, most of them also differ on the level of their structural programming system. Essentially, it can be said that these are merely based on the legalistic complexities at play in our modern corporate environment; therefore, I will not spend much space discussing that.
As stated earlier the role playing is a fictional resemblance of the traditional theatrical epoch. To this end, most of the games under this column operate under specific themes that are appealing and catchy to players at various stages of the game. A theme that is uses in the beginning stages of the game does not guarantee maintenance as the game progresses. An integral part of the game which is in contrast to the traditional drama is that characters have the freedom in their choice of altering a specific role as he or she deems fit, however it must be within the scope of the playing theme. For instance, fantasy is a common theme in use. As the game proceeds, players reach a point where it becomes practically impossible to advance in solo groups except to forge strategic alliances and mergers with other players in formidable fashion in order to proceed.
To illustrate this point, the dungeons and dragons is a very popular fiction game under this category. In most cases players are expected to annihilate the monsters that are purported to be impedance to the game process through their activities.
Beyond the thematic stage players if encountered with progressive constraints may change roles may be in the sense of the real world, just to be able to get the game going.
Overtime, the playing network gets broadened by the level of participation and indulgence. Little wonder it has become known as the game of social ties.
Samantha White
http://www.articlesbase.com/sports-and-fitness-articles/online-role-playing-games-447340.html