No Such Thing As Free Parking

by:

Joe Patti

Gene Tagaki at Non Profit Law blog tweeted about IRS guidance for non profits that are now faced with having pay to taxes on the parking they offer employees.

If you didn’t know that you had to pay taxes on free or subsidized parking now….well you aren’t alone. It came as a surprise to a lot of people at the end of last year. Basically, whether you are an employer or an employee where free or subsidized parking is part of the employment package, there is tax to be paid.

The new rules aim to help taxpayers calculate the amount of parking expenses that aren’t tax deductible anymore since the passage of the TCJA. The guidance also is supposed to help tax-exempt organizations and their accountants figure out how the now nondeductible parking expenses can either create or increase unrelated business taxable income, or UBTI for short.

If any of this concerns you, you may want to read the article and chat with your accountant. The new guidance from the IRS is causing a lot of grumbles due to how late it is. (Mea culpa, I meant to post on it months ago, too)  A lot of non-profit groups were hoping for a repeal of these rules rather than tardy details on how to comply with them.

Kinda Silly Use of Geofencing

by:

Joe Patti

I have written before about the ethics of geofencing since there are all sorts of questions raised about where data collection stops and stalking starts.

One of the uses I had suggested might occur was geofencing other arts and cultural organizations in your region and using the information about willingness to participate to present people with options at your organization. Which again, could also been seen as letting someone else do the hard work of attracting participation and then using geofencing to gather information about those who show up.

Last week I came across a pretty puzzling use of geofencing that almost seemed to be using the technology in the to send people to a competitor. Burger King was offering people one cent Whoppers…but to qualify, you have to be standing near a McDonalds.

Burger King geofenced McDonald’s locations so that when you use their app near a Mc Donald’s you can place an order for a Whopper and will be directed to the nearest Burger King.

Big question is obviously, why someone would make an extra effort drive away from a McDonalds they just took time to get close to?

Then of course there is the fact that BK has 6600 locations. McDonalds has 14,000. Which means there is a fair chance you will actually be closer to another McDonalds than a Burger King restaurant and possibly pass it on the way to the Burger King.

This seems like the type of promotion geared toward people who already prefer Burger King over McDonalds rather than something that will attract new people to Burger King.

While art and cultural organizations might be accused of running promotions that reinforce their relationship with existing audiences even as they say they are seeking new ones, I can’t think of a practice that makes people go through such absurd lengths as stopping just short of the threshold of an alternative option to redeem it.

But if you can think of one, I would love to hear it.

The Nutcracker For Chicago

by:

Joe Patti

I just saw this article on NextCity about the Joffrey Ballet’s effort to “make a new American Nutcracker” by setting the story in Chicago during the 1893 Colombian Exposition/World’s Fair. (The Joffrey has long had a version of Nutcracker that was set in America in case you were wondering if there was an “old” American Nutcracker.)

The article asks, “Is This the Most Graceful Urban Planning History Lesson Ever?” which is an entertaining concept in itself. But the Joffrey company tries to put an authentic American flavor to the story in this most recent version choreographed by Christopher Wheeldon,

The show then depicts immigrant construction workers at a modest Christmas party — a far cry from the traditional setting of an opulent upper-class home. It revises protagonist Marie (sometimes called Clara) from a rich girl dreaming of exotic sweets to the child of an impoverished single mother, dreaming of a visit to the multicultural exhibits at the upcoming exposition.

Part of the idea is to capture the childlike wonder that the real exposition evoked. “The World’s Fair was a truly magical turning point for this city,” Joffrey Ballet Artistic Director Ashley Wheater explained

PBS created a documentary explaining the concept and process behind creating the Joffrey version last year. They do some amazing things with their re-imagination of the story, including puppets by Basil Twist. Not to mention dancing walnuts–because you know, how can you have a nutcracker and no nuts?  Nearly every production of Nutcracker has been violating the rule of Chekov’s gun.

As The Toilet Flushes

by:

Joe Patti

Having been part of two theater renovations which had enlarging restrooms as a major focus of construction I read CityLab’s article on the history of women’s restroom lounges with some interest.

It may not seem like an engaging subject, but since expectations about amenities like restrooms have a significant influence in whether people enjoy their experience, it is something to which it is worth paying attention.

Theaters were among the first buildings to include lounges as you might imagine, but I was surprised to learn that the lounges pre-dated indoor plumbing.  There was a sense that the genders should have places to retire to separately even before other physical necessities were addressed.

“Interestingly, ornate lounges for women preceded public restrooms by several decades,” Kogan explained, noting that there were parlors for women in public buildings many years prior to when most of America had indoor plumbing. In other words, gender separation and protecting women’s virtue was initially the justification for these spaces, and the toilet came later.

When public restrooms were first introduced, they weren’t segregated by gender because they were all single use rooms. It wasn’t until construction techniques enabled greater amount of indoor plumbing that these single use rooms were attached to gender segregated lounges. Of course as technology allowed for communal restrooms, those became even more firmly associated with separate lounges.

Over time, the lounges began to be omitted from new construction, and with few exceptions, those building with lounges saw the spaces repurposed for other uses.

The thing I am curious about is how restroom sizes shrunk to the point where we are now expanding them to accommodate need. Was there a time when architects decided people didn’t need as much restroom space as they do?

Alternatively, have people become more comfortable using public restroom spaces placing more demand than was the norm when the spaces were originally constructed?

Another explanation, at least for performing arts spaces, might be that the expectation that you be back in your seat promptly at the end of intermission has directed more people to restrooms in a shorter period of time than when the building was first constructed.

I would be interested to hear what theories people have.