Changes

Traditionally there have been two types of ''speaking fees'' or honoraria paid to public figures.

Traditionally there have been two types of ''speaking fees'' or honoraria paid to public figures.

*Motivational speakers, such as Tony Robbins or Earl Nightingale ususally at [[corporate]] events which are entirely for-profit;

*Motivational speakers, such as Tony Robbins or Earl Nightingale ususally at [[corporate]] events which are entirely for-profit;

*Honoraria to public figures and celebrities for charitable fundraisers to draw in larger crowds and donations; these types of "honorarium", usually paid by the non-profit entity out of the cash-take at the fundraiser, must be considered by the reciepient as for-profit.  In other words, a speaker who accepts honoraria at a charitable event is not donating his or her time, they are taking money intended by donors as a charitable contribution for personal gain. This is considered by many as an abusive loophole in the United States tax code.

*Honoraria to public figures and celebrities for charitable fundraisers to draw in larger crowds and donations. These types of "honorarium", usually paid by the non-profit entity out of the cash-take at the fundraiser, must be considered by the reciepient as for-profit.  In other words, a speaker who accepts honoraria at a charitable event is not donating his or her time, they are taking money intended by donors as a charitable contribution for personal gain. This is considered by many as an abusive loophole in the United States tax code.

==References==

==References==