Orchestras that engage international guest artists should be aware that the new forms and fees that were to go into effect October 2 have been paused due to a nationwide preliminary injunction issued by the U.S. District Court for the Northern District of California. Petitioners should continue to use the current version of the Form I-129 (dated 01/27/20) and $460 filing fee for O and P visas for the time being.
Building on years of advocacy by orchestras in partnership with the broader nonprofit sector, a new universal charitable deduction was created under the CARES Act in March, allowing the growing number of taxpayers who do not itemize their returns to receive a tax deduction of up to $300 per tax return for cash charitable donations to 501(c)(3) nonprofit organizations during calendar year 2020.
U.S. petitioners that program international guest artists should prepare for steep fee increases in filing visa petitions with USCIS, effective next Friday, October 2, 2020. New versions of the Form I-129 were to have been released well in advance of this date, but as of September 23, the public is still awaiting approved versions of the new and I-129 forms.
The COVID-19 pandemic has not only forced the cancelation and postponement of countless concerts, it has also caused tremendous uncertainty regarding the participation of international artists in future events.
The U.S. Department of Homeland Security (DHS) has denied the requests outlined in detailed comments (PDF) submitted by the League and national nonprofit arts stakeholders in response to the DHS December proposal to impose very steep increases to some of its filing fees, including for O and P artist visas applications. DHS finalized (PDF) its fee increases and policy changes, to take effect beginning October 2, 2020
Some good news, as the League and orchestras join the broader nonprofit sector in seeking increased incentives for the charitable giving that supports communities nationwide: Senators James Lankford (R-OK), Chris Coons (D-DE), Mike Lee (R-UT), Jeanne Shaheen (D-NH), Tim Scott (R-SC), and Amy Klobuchar (D-MN) have introduced the bipartisan Universal Giving Pandemic Response Act (S. 4032) (PDF) to expand the current above-the-line deduction for charitable giving made available by the Coronavirus Aid, Relief, and Economic Security (CARES) Act in March.
This week the President announced an extension through December of his executive order from late April that had, at that time, suspended new immigration for 60 days. Effective immediately, individuals outside the United States who do not currently have an immigrant visa or official travel document other than a visa will be barred entry into the U.S. through December 31, 2020 “and may be continued as necessary” along with the possibility of “any modifications as may be necessary.”
An executive order issuing a Proclamation Suspending Entry of Immigrants was signed by President Trump on April 23, barring the issuance of new green card status for many individuals for a 60-day period.
Orchestras in communities of all sizes frequently engage international guest artists. In the wake of COVID-19, policy solutions are needed as arts organizations and global artists pivot to reschedule planned performances.
The 21% Unrelated Business Income Tax (UBIT) on parking and commuting benefits that was created by comprehensive tax reform signed into law in December 2017 has now been retroactively repealed.