The International Documentary Association (IDA), along with Film Independent (FIND), National Association of Latino Independent Producers (NALIP), Women Make Movies, National Alliance for Media Art and Culture (NAMAC) and the University Film and Video Association (UFVA), claimed victory after lending their names to an amicus brief filed last year on their behalf on a pro bono basis by entertainment attorney Michael C. Donaldson in support of the documentary film community in which it urged the United States Tax Court to recognize that documentary films are overwhelmingly undertaken in pursuit of profit.