Due to the recent scrutiny of the IRS on Non Profit Organizations such as Youth Sport Clubs. GSYSL recommends the following procedure be used when paying Referees on the field. Please understand this is for your clubs protection if an audit were to be done by the IRS of your Clubs expenditures.
Just to clarify a few points up front:
- A portion of your club fees are used to pay the League Assignor
- According to the GSYSL Constitution and Bylaws the League appoints the League Assignor
- GSYSL instituted the Payment of Referees on the field to insure that Clubs only pay for the Referees assigned who actually appear at the match.
- Payments may be made by Club Check or Cash (club option).
- W-9 Forms will be provided upon request for any Referee your club pays.
The League recommends that clubs provide a form (see attached or link below) by which the Club as the Payor of the Referee Fee records the Name of the Referee and the amount paid to the Referee prior to the match in order that the payor have an actual record of the amount paid out.
- There is no need to request a w-9 be signed at the field. The league will provide you with a copy of the Referees W-9 form for your records UPON REQUEST. Clubs must submit the name of the referee and game # you obtain from the form below. Contact the League Treasurer's Office at email@example.com or firstname.lastname@example.org
- Referees have been instructed to fill out the Payment form you present to them at time of payment by submitting their name (printed legibly) and the amount paid
- If your club wishes to receive a copy of the Referee Assignments for your club home games, you may request a copy ONLY at the end of each season UPON REQUEST and must be requested within 1 week after the season has ended. Submit your request to email@example.com. This information will only contain the name of the referees and the game information ONLY
- The league also recommends an IRS 1099 MISC be issued to any referee paid in excess of $600 (unlikely) by your club
Click here for a sample form that can be used to capture the necessary information for Payment of the Referee on the field. Copies should be made available to those within your club responsible for paying the referees at the field (Team Managers or Coach's)Club Referee Payment on the Field Form
Additional Suggestion:If you have access to Google Doc's you can set up a simple Form to correspond with the payment form for the Coach or Team Manager to submit the information online. This will facilitate the collection of data in one place and allow your club treasurer to view, organize, and sort the expenditures made on the field by the various teams within your club.
These recommendations are being provided to ensure your club has a record of expenditures paid to the referees.