retired-ump

For informational purposes only.... http://www.jcnews.com/view/full_story/22307477/article-Hounds-eliminated-after-rule-error?instance=lead_story_bullets_left_column http://www.jcnews.com/view/full_story/22357118/article-Hounds%E2%80%99-season-ends-in-controversial-loss?

UPDATE.............. IRS Rev. Rul. 67-119 (This is only a short portion of the above IRS rulling. Advice has been requested whether, for Federal employment tax purposes, officials of athletic contests, for example, referees and umpires, are employees of an association through which their services are offered to various schools, including the members of a statewide high school athletic league. The association is a nonprofit, self-governing organization. Its purpose is to train and develop contest officials and to maintain a booking office for high schools, preparatory schools, and others desiring the services of the officials. Its membership consists entirely of officials who pay annual membership dues to, and participate in the operation of, the association. The association receives an annual booking fee from each school using its services. Note: The only state association that follows the above ruling about booking fee is North Carolina, $100 per varsity school, $75 per JV school, via contract or agreement. No portion of contest fee is paid by the official to the booking agent (assignor, assignment secretary, etc). RETIRED-UMP

There is a total disregard for IRS Rev. Rul. 67-119 and the $5000 rule by approved community-based associations. Rule of thumb...if the approving administration is the governing body of interescholastic athletics and activites and they are listed by state >>>> http://www.irs.gov/uac/SOI-Tax-Stats-Exempt-Organizations-Business-Master-File-Extract-%28EO-BMF%29 Nationwide, over 95% of HS based officiating associations meet and exceed $5000 rule. Collectively, high school sports officiating is big business. Amounting to millions of dollars per school year, per state. Trying to find out how much schools districts pay is unknown, less that 10 percent reports 1099 earnings to the IRS. School districts, members of the state's interscholastic league, are accountable and responsible for finanicial expenditures, regardless where the money comes from. Over the years, it has been Little League, soccer, booster clubs, getting IRS attention. That is changing.....I suggest association seek legal counsel and get legal by 2014. By the way, the highest game fee per basketball official assessed was 15 percent. Retired-Ump Website: http://lsoa-ga.info