As some of you may know, there are several kinds or flavors of galleries.

For example, there are commercial fine arts galleries, which are privetely owned and for profit businesses. In our area, examples of that type of galleries include Fusebox, Numark, Conner, Parish, ours and many others. In order to pay the rent, utilities, advertising, staff, etc., these galleries must sell work as that's generally the only source of income for any business. Anything that you make after paying the artists and all the bills is a profit. Once you pay taxes on that profit, it's all yours to keep.

There are also cooperative galleries, which are also for profit businesses, but usually owned by a group of artists who share the expenses (and sometimes duties) of running the gallery. Some of those in our area are Spectrum, Gallery West, Creative Partners, Touchstone and others. They also have to sell artwork in order to pay bills. Artists usually pay a monthly fee or a small commission on sales and keep the bulk of their sales.

Then there are public art galleries, which are usually supported by a combination of public taxes and public and private grants. These are non-profit and usually directed by a board, which works with a paid director to make all the gallery decisions by committee. Some of those around our area include Mc Lean Center for the Arts, Ellipse, Rockville Arts Place, Target, and others. Additionally, public art galleries may also sell work and charge exhibiting artists a commission on sales. Some of these are good art jobs, for example, the paid director of the Ellipse Gallery has a salary of around $65,000.

There are also private non-profit art galleries, which also receive generous tax exemptions, and are eligible for public and private grants. These are also usually run by a director who must by law work together with a board and together, with the approval of the board, decide on shows, and major decisions concerning the gallery, etc. Samples of private non profit art galleries in our area include Transformer, DCAC, Flashpoint and a couple more. These private non-profits can also raise funds, in addition to grants, dues, etc. from the sales of artwork. Some of these are also very good paying jobs for its directors - usually for large, national non-profits - I know of at least two private non-profit art spaces in our area that pay its director above $80,000 a year.

Both of these last two type of institutions are known as 503 (c)'s under section 501(c)(3) of the tax code and are required by law to have a governing board - which is required by law to meet at least once a year -- and also to have all their paperwork always available to the public on request, as they receive tax exemption status from the IRS and most states require them to have three directors. This is to prevent any one individual's abuse of the tax exemption status. No profit is to be made and public records of all meetings and decisions are to be kept by law.

The current issue of the Washington City Paper has the second of Bob Lalasz's "Show & Tell" columns, all about the insider news scoops in the DC art scene. The WCP doesn't have an online version, so go and get a copy and read it.

And Lalasz has a muckraking bombshell of a piece with a spectacular admission amongst the three pieces in this article. A piece that confirms a rumor that has been going on around DC art circles for a couple of years and which is certain to get people to nod their heads and say "I knew it!"

Go read it.