IRS Master File Data is available for download in two-part spreadsheet format.
List all 501(c)(?) organizations for the state.
Download
Master File Data
School Districts
Reference GHSA Constitution and Bylaws paragraph 4.53
Contest officials and associations are independent contractors and not employees of the GHSA or GISA or its member schools.
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Superintendents, Principals, Bookkeepers
Athletic Directors, Coaches
Protect Your School from Tax Fraud!!
Get a signed IRS Form W-9 !!
(No Form W-9 or Form W-9, No Exempt Payee = 28 percent tax withholdings)
Sign 1099 Agreement
For All Your School's Athletic Events
Exempt Payee is not automatic, must have IRS Determination Letter
Booster clubs has the responsibility to coordinate their payments with schools
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Your Community Requires You To
" Comply with IRS Requirements"
Have High School Officials Associations Register as 1099 independent contractors/vendors
Failure to issue the required Form 1099
may result in your school district being liable for IRS penalty
1099 Abuse Involves Many Crimes
tax evasion, mail and insurance fraud,
grand theft, money laundering,
and racketeering/RICO activity.
Are school districts, schools, and booster clubs contributing to the "Underground Economy?
"Underground economy" refers to those individuals and businesses
that deal in cash and/or use other schemes
to conceal their
activities and their true tax liability from
government licensing, regulatory, and taxing agencies.
Underground economy is also referred to as tax evasion, tax fraud, cash pay,
tax gap,
payments under-the-table, and off-the-books.
School districts and booster clubs are required by federal law to comply with
Form 1099 and Form 1096
requirements
Consult with your district's CFO or accounting office for details
Your school district should have a 1099 policy, if not, YOU need to bring it to their attention
The payer (source) and recipient (independent contractor) are 1099 ACCOUNTABLE.
Info Links
Forms and Associated Taxes for Independent Contractors
Paying Independent Contractor
Independent Contractor (Self-Employed) or Employee?
Athletics Directors - Coaches Folder on Google Docs
"Feel Free to share this information with associates"
Contact:
Association Reform
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Self-funded, No Gross Receipts. Web site hosted in Atlanta, Georgia
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