text: One film had its nomination revoked after the award ceremony when it had not won the Oscar: Tuba Atlantic (2011) – Its nomination for Best Live Action Short Film was revoked when it was discovered that the film had aired on television in 2010, before its theatrical release.Associated events The following events are closely associated with the annual Academy Awards: BAFTA Awards César Awards David di Donatello Awards Goya Awards Nominees luncheon Governors Awards The 25th Independent Spirit Awards (2010), usually held in Santa Monica, California the Saturday before the Oscars, marked the first time it was moved to a Friday and a change of venue to L.A.Live The annual "Night Before", traditionally held at the Beverly Hills Hotel, begun in 2002 and generally known as the party of the season, benefits the Motion Picture & Television Fund, which operates a retirement home for SAG actors in the San Fernando Valley Elton John AIDS Foundation Academy Award Party airs the awards live at the nearby Pacific Design Center The Governors Ball is the Academy's official after-party, including dinner (until 2011), and is adjacent to the awards-presentation venue The Vanity Fair after-party, historically at the former Morton's restaurant, has been at the Sunset Tower since 2009 Ariel Award in Mexico Presenter and performer gifts It has become a tradition to give out gift bags to the presenters and performers at the Oscars.In recent years, these gifts have also been extended to award nominees and winners.The value of each of these gift bags can reach into the tens of thousands of dollars.In 2014, the value was reported to be as high as US$80,000.The value has risen to the point where the U.S.Internal Revenue Service issued a statement regarding the gifts and their taxable status.