Sounds like Paddy is in the same class I am with the IRS. I also learned this the hard way my friends and this is what my entire point has been all along.

Deducting $2500 when the show is free, is a huge red flag. Decucting expences for something that is free is tough too.

Lyndel, thanks. I need the support.

Jim your right, business is business.

Maybe it's going to sound rear but I'm performing 50% of my magic to Churches and Charities Institutions, no pay, no deduction receive, nothing, just because the kids.
I perform most of my time at "HIS House" Institution with Abused children from 2 to 12 years old; every time I find new kids willing to have a good magic entertainment time, so trying to make my best.

Do you want to know where I perform, check this site: http://www.hhch.org/

Regards!

I typically end up only doing a couple of free shows a year. Last year, I did two -- one for a group of children at my own church, one for a local branch of the National Guard. I have one coming up in another month or so. It's my company's "Spring Social" and it's more of a talent show than anything (there will be other performers singing, playing music, etc.) Basically, they want free entertainment because they don't have a big enough budget to pay for a DJ or band.

One little aside -- for churches, I've been asked to do "love offering" shows before. (Basically, they pass a hat and I get whatever is collected.) Typically, when a church asks me how much I charge for a show, I give them an honest quote. If they then ask if I do "love offering" or "free" shows, they at least know what my show is worth. Often times, they'll offer a little extra in addition to the "offering". (For example, I did a show a week ago that was 200 miles from home on a Saturday night. They offered to put me up in a hotel room and cover that cost, in addition to the "offering" I received.)

Do I get more business from those shows? Not really. Do I mind doing them? Not usually.

Three things, one for each cent,

One, I always ask"Is the caterer getting paid?" then why not me.

Two, if you do a free show, you can deduct the milage and actual expenses. (mouth coils, paper hat tears, balloons ect along with milage. I do not deduct them as I do about 300 gig a year and can usually add those miles in over the year along with the expendables. I also do not take every expense I can as I would rather pay a little more in taxes and have some extra stuff should I get audited.

Three, if your taxable income before the last "free" show is $50,000.00 then you add in the check for the "free" show of $500.00 your taxable inclome becomes $50,500.00, then you write a check for $500.00 to your charity, your new taxable incom is $50,000.00. Sounds like a wash to me.


My 3 cents

TGS

The few free show I have done, have got me paid shows.

Maro

I don't currently have a show but have done free strolling type magic at picnics, receptions, birthdays, holidays and other occasions where a group of people get together.

I love to do strolling magic. Every now and then I do a free show. In fact tonight I'm going to Boston Commons and going to do a free strolling act. I get to do what I want, when I want. If you don't like what I'm doing then don't watch! I do things in my order. I entertain tonight for the joy of entertaining.

I just GOTTA do that from time to time - know what I mean. Tonight is for ME!

I agree, and also note that the tagline on this particular forum states that it is for discussion of VOLUNTEER (that is, free) shows in order for beginners to gain experience. When you're good enough to charge money for your performances, you can go to the "Tricky Business" section of the Café and discuss fees, taxes and other thrilling aspects of working for money. SETH

I've done three free shows in my time. Two were to nursing homes in the area and if my show were ready, I would do that again. They were the sweetest bunch and so starved for entertainment.

The third one was a little convoluted. My office had a raffle for people who'd donated to the United Way. Everyone was expected to donate some item. (I won a bottle of homemade Harvey's Bristol Cream once and a homemade chocolate cake the second time.) I donated my magic show. The person who won it in turn donated it to his local Lion's Club who asked me if I would perform for the Children's Cancer Wing of the Hasbro Children's Hospital.

Not only did the show go well, but I ended up on television because of it. (Two news stations covered the party and footage of me was in both stories. I've since lost the tape _cy_!) The next year they asked me back and offered to pay! (Not very much by what you people make, but I was at best an enlightened amateur, I don't think I would have been justified in charging more and they couldn't have paid it in any respect!)

I also had a paid job come out of my offering a free show! I called the local hospital in Newport and offered to do a show for the children's ward. I was told they didn't allow shows there as it would be too disruptive to the kids, but would I be willing to do a Christmas show for the children of the staff at their annual Christmas party? That one I got paid for!

All of this was of course, years and YEARS ago and my show has disentigrated to the point where I have nothing really to perform with anymore. But hope springs eternal and within the next year or so I intend to rebuild and be back!

Do as many free shows as you can. Too many magicians get hung up on this "getting paid" thing.
Free shows will pay you in "experience" something that is of much more value than cash.
You will be a better magician because of it.

The late Fred Donaldson once told me, "Rik, it's all about the performing. Get out there, paid or not, every day, perform, perform, perform. When you are done with that, perform some more. And Rik, when you finish a performance, perform another! That's how you get to be good, and how you get to be great."

Being a part-time magician(hobby, amature, whatever). My free shows are for groups that I am a member of and support. At my regular job we have a christmas party with a request for volunteers for entertainment, so I do a 15min free show for my fellow employees. I belong to the freemasons, and perform for free for the christmas party we put on for the children in the area. No one is paid and I perform magic rather than move tables and chairs . The are other times I perform for free for groups and charities I support. One good thing is that people who have seen me perform over time have comment on how the show gets better every year.
The important thing that is there is a charity or organisation you belong to or support then your magic is a way to help, rather than moving tables, chairs or serving coffee. (or along with)

Craig

Of course, when you discover that you're giving a free show and everyone else around you demanded and got paid! Then you feel a little cheap and used!

And a good one. I like the part about letting them know what you are worth. Yes, it does affect your bottom line at tax time, because you show the income. But it does establish your worth, and helps draw a line.

Henry Hay wrote in The Amateur Magician's Handbook "Remember that fund-raising is a big business that spends a lot of money to raise money."

I have a referral agreement with another local magician because we don't normally travel to each other's geographical areas. So he referred a charity to me that was outside both our areas. They wanted me to donate a certificate for a free show that could be used in their auction. Sure, then I either have to restrict it, or do a free show who knows where who knows when. I offered to send them a copy of the magic book I wrote instead. They were less than thrilled.

How about creating another persona altogether for your free shows? A more comic character, for instance, or a puppeteer. Use a skill you keep on the back burner. This would be different, and you'd tell callers it is your act for free shows.

I am not hung up on getting paid, the grocery store, the electric company the gas satation on the other hand require that I pay them, they do not take the very valuable "American Expierence" card only visa or cash.

Do free shows if you want but back to my origional post...is the caterer getting paid? If he is he could do it for free for the expierience.


My now reduced from 3 to 2 cents
Guess I better go get a paying gig...

TGS

I imagine that if my performances were my only means of support I would feel differently and probably would never perform without some form of payment, real payment, not "for the exposure".

But that's not the case for me. I have a good job that I love and pays very well. So I'm not concerned about payment. I also get to work for some gigs that just couldn't afford to pay me.

My wife worked nursing homes as a Director of Nursing. I've seen the budgets that Activities Directors have. Oh, there are exceptions and my only experience is with Texas nursing homes and the regulations surrounding such places varies from state to state, but in MY anectodotal experience they have so little money that I would actually bake cookies and make kool-aid to bring with me for fear that they wouldn't get refreshment. If they got cookies after my performance they would be sacrificing them another day. I didn't want to cause that.

Hey, some people just can't pay and sometimes they make great memories.

Someone once told me that a man on his death bed never says, "I wish I'd worked a little more."

Work, support yourself, by all means, I'm all for you're not being on welfare - but don't be Type A about it. You'll just give youself a heart attack while you are in your forties.

Stop and smell those roses, and if you see an aging cowboy sitting in the grass smelling all those roses, then stop and ask me to pick a card and I'll show you my 'walk around chop cup'.

I won't pay you though.

In the US this is leagal. It is called an "in kind" performance. This is accually the easiest way to have them pay you and you donate the fee back. If you write this into your contract and they give you a receipt then you are covered in the IRS's eyes. Yes you do have to claim it as income but you may also deduct it as a contribution. you also may deduct milage, lodging, and other costs as you would any other show you do. You must keep detailed records for any business.

My belief is that I never do a "free show". For one charity I do about 6 shows a year. they are all in kind. If someone else asks I tell them my fee. Doing shows for free will get you other shows, the problem is it will get you other "free shows" I do this for a living, my morgage company still needs to be paid.

JMHO

Peter, I hope you don't do your own taxes. You have 1 Billion dollars up as a figure and One Million written.

Seriously, I do my charitable work at the local hospital through our magic club. I also do other shows for the magic club, in order to contribute to our treasury.

If I am approached by a charity and that line about publicity comes out, I tell them that I have NEVER gotten any publicity from a charity gig. Publicity doesn't pay the rent.

But I do have a solution. I ask them to find a sponsor. The sponsor pays for my appearance. I use the sponsor's name as a magic word during the show. I mention their generosity in furnishing me as their entertainer. It helps all of us out. The sponsor makes a deductible contribution. I get paid. The charity gets entertainment.

If you are a working pro, you cannot write off the fee you would get paid as a charitable contribution. All you can write off is the cost of the materials used, your transportation and lodging.

I do a show every now and then at the library, once my school, but every christmas I do one at the orphanage.

I do one free show a year. It is for the local food bank that is sponsored by a local church. It is in the early part of May, and I use it as a "test run" of new material before an audience.