When Music Became Nonprofit

A lot of my scholarship and personal interests in nonprofit and tax-exempt law revolve around questions of religion (and thanks, Darryll, for highlighting one of those questions today!).

But that’s not my only interest! I’m also fascinated by music. And particularly, by music that doesn’t have a huge following, like jazz and classical music. And here’s the thing–unlike the music my kids enjoy (hi Taylor Swift! how’s it going, Måneskin!), jazz and classical music rely heavily on tax-exempt organizations. Orchestras tend to be exempt from tax. So many exempt jazz venues/programs (hi Jazz at Lincoln Center! how’s it going, SFJazz?) are too.

So when did music–or at least, non-popular music–become nonprofit? Honestly, I’m not sure. But it’s something I want to explore. (It’s also something I’m willing to cheat at–if you have an idea when, why, and/or how that move happened, I’d love to hear from you!)

Samuel D. Brunson

Photo by Sigmund on Unsplash