Payment to Artists
United Arts Council will issue a check for the amount due to an artist within fourteen (14) business days of submission of an online program evaluation by both the artist and school. Payment for service is rendered if, and only if, a school and artist use a United Arts contract template, and the program is completed in accordance with the executed contract.
Online Program Evaluations
Evaluations are collected for each program provided through Artists in Schools. The artist should complete the evaluation immediately after a program concludes. United Arts sends a separate evaluation to Cultural Arts Representatives to complete and share with the teacher(s) involved in the program. An artist’s payment is triggered when both artist and school submit evaluations.
Non-Resident Withholding Tax
The State of North Carolina requires that a 4% withholding tax be deducted from the total payments to individuals who do not reside in North Carolina, provided that the total amount earned during a calendar year is $1500 or more. If an artist’s total payment does not reach $1500, the United Arts Council will reimburse the withholding tax.
Tax is not required to be withheld from a corporation or limited liability company that has obtained a Certificate of Authority from the Secretary of State or from a partnership that has a permanent place of business in North Carolina. No tax is required to be withheld from any organization that is exempt from federal income tax under the Internal Revenue Code. Exempt entities must provide documentation of tax exemption, such as a copy of the Certificate of Authority, a copy of the organization’s federal determination letter of tax exemption, or a copy of a letter of tax exemption from the North Carolina Department of Revenue.
Individuals may apply for an exemption from this requirement. To learn more about the process of applying for a Certificate of Authority through the Corporations Division Certificates of Authority, visit the NC Secretary of State’s website, www.secretary.state.nc.us.
To learn more about Non-Resident Withholding Tax, visit http://www.dornc.com/faq/wh_nonres.html.