Referee Payment on the Field
Modified on 2012/03/28 01:43 by Administrator — Categorized as: Uncategorized
Due to the recent scrutiny of the IRS on Non Profit Organizations such as Youth Sport Clubs. GSYSL recommends the following proceedure 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 paid 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 in excess of the IRS threshold of $600.
The League recommends that clubs provide a form 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 or a SS# recorded at the field. If at the end of the season or year your club treasurer has a referee that was paid in excess of the IRS threshold of $600 (which is highly unlikely) the league will provide you with a copy of the Referees W-9 form for your records and in order for your club to issue a Misc 1099.
Click here for a sample form that can be used to capture the necessary information for Payment of the Referee on the field
Club Referee Payment on the Field Form
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. 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.