UC IRVINE ADMINISTRATIVE POLICIES AND PROCEDURES
Business and Financial Affairs
Materiel Management - Independent Agreements and Payments
Sec. 712-12: Guidelines for Performance Agreements
Responsible Office: Materiel & Risk Management
Revised: March 2000
References / Resources
- UCI Delegation of Authority
- IDA 052, Performance Agreements for Concerts, Lectures, Rental of Films and Various Theatrical or Musical Productions (Service Agreements)
Contact: Materiel & Risk Management, Risk Manager at (949) 824-7419
Performance agreements are used to engage the services of performers for concerts, lectures, and various theatrical and musical productions. The University of California Performance Agreement should be used for all categories of performances.
In the event there is any deviation or change in the University Performance Agreement form, such deviation or change must be approved by the University General Counsel prior to execution. If, for any reason, a form of agreement or contract other than the University Performance Agreement is used, it must be approved by the University General Counsel prior to execution.
A. Authority to Execute Performance Agreements
IDA 052, Performance Agreements for Concerts, Lectures, Rental of Films and Various Theatrical or Musical Productions (Service Agreements)
- Preparation of Performance Agreement
- Agreements must be executed by the artist's agent, and submitted to the appropriate official for review and execution on behalf of the University. One copy of the fully executed agreement should be sent to Accounting with a completed (Form U5) Check Request. The original is retained by the Department.
- Should a performance be scheduled outdoors which could not be moved to an indoor facility if the weather became inclement, Clause 16 should be completed on the Performance Agreement.
- Performance Agreements which involve payment for services rendered in this state are subject to the Revenue and Taxation Code of the State of California. The University is required to withhold state income tax from payments to individuals, or their agents, who are nonresidents of California and from payments to corporations which do not have a permanent place of business in this state. The amount of tax to be withheld from individuals is seven percent (7%) of the amount paid, when the amount paid in a calendar year exceeds $1,500. A copy of Franchise Tax Board Form 591, Individual Report of Tax Withheld at Source, for non-California residents, will be issued to the performer.
- Execution of Performance Agreement
- The original and all copies of the Performance Agreements shall be executed by the artist's agent.
- Following execution by the artist's agent, the original and all copies of the Agreement should be submitted to the appropriate official, for review and execution on behalf of The Regents of the University of California. Distribution of the original and all copies of the fully executed Agreement will be made by the individual executing the Agreement.
- The Accounting Office will make payments only against a copy of a properly executed Performance Agreements and a completed Check Request.