Football Team Photo's ( need business advice)

First off, I know this isn't a lawyer forum, and I know that I'm merely asking for people's opinions, not legal advice.

That being said, I've been shooting my brothers middle school team's football games since the season started for free. This isn't a problem for me b/c I'm able to get off my 9-5 a little early, the fields are pretty close, and I really enjoy doing it.

I got asked by the coach to do the school's team/individual photos for this year, which is a great achievement for me. My delimma is that I'm not incorporated, I dont have a LLC, nor a business liscence. The lady that does billing for the school is also a mom on the team, and asked me if I did. I told her no, that I wasnt' that big time yet to need one. She mentioned something about filing a W-9.

Also, the photography business's in the past that have done the pictures for the school have given back a percentage of their collections back to the school as a donation.

So here are my 2 questions; Should I take the job and go the W-9 route? Won't this mean I have to file taxes for photography?

And since I'm not charging anything for my time now to shoot the pictures, but yet am giving the school a CD after each game to post the pics in the school newspaper, should I offer a donation back to the school? My whole catch is affordable professional photography, so I dont charge a whole lot. Should I double my rates and then give back 1/2 to the school?


Sorry for the book, appreciate anyone that took time to read it, and thanks to anyone that replies to my questions so I can have some idea of what to do!

-Bryant

Where to begin, if you get into any form of selling pictures then you will need a license in your state so you can pay Sales Tax. You can still run your "business" as a sale proprietor or anything else but if you make income and sales then the government is entitled to a share. Team and Individual pictures generally don't work like what you describe. I don't see how they would 1099 you because parents actually buy the pictures (hopefully) were you thinking you would just shoot the pictures out them on a CD and hand over to the school? If so that is the wrong approach. I do provide the schools yearbook shots but all my sales are to Parents and I do donate a 16x20 team shot to display along with a small % back to the athletic department. I just don't see how the 1099 is going to work in this arrangement. It is very easy to set up a single member LLC, you don't even need an attorney to do this and it is also easy to obtain a Sales tax permit number from te state, contact the Dept of Rev for SC and ask them, I bet you can get it all done for 200 or less and be legitimate

Tigershark wrote in post #8700731
Where to begin, if you get into any form of selling pictures then you will need a license in your state so you can pay Sales Tax. You can still run your "business" as a sale proprietor or anything else but if you make income and sales then the government is entitled to a share. Team and Individual pictures generally don't work like what you describe. I don't see how they would 1099 you because parents actually buy the pictures (hopefully) were you thinking you would just shoot the pictures out them on a CD and hand over to the school? If so that is the wrong approach. I do provide the schools yearbook shots but all my sales are to Parents and I do donate a 16x20 team shot to display along with a small % back to the athletic department. I just don't see how the 1099 is going to work in this arrangement. It is very easy to set up a single member LLC, you don't even need an attorney to do this and it is also easy to obtain a Sales tax permit number from te state, contact the Dept of Rev for SC and ask them, I bet you can get it all done for 200 or less and be legitimate

I didn't even think about that, very good point!

And yes, I will look into an LLC!

Thank you so much for your help!

Anybody else have anything?

First off - you do not need to set up a SP/LLC/etc. to do photography on the side. I know dozens of photographers all over the country who have done it as extra income and do not have a business set up. They report it of course on tax returns but it's misc. income. You can do this for a certain number of years or amount, that you need to check with a tax expert on.

Schools have to have a W-9 because they need to show where the money is going. Everything bought by a school, or sold by one, is reported. Here for schools the person doing the photos has to be finger printed and background checked if working in the school and this includes the sports photos. The business has to be on file as reputable and so forth (there's a process you have to go through to get on that list). Being sports action shots only I never had to have it but then again they already have mine on file from sub teaching, but they never ask anyone else either for game assignments - only yearbook and T&I.

It is strange though, the W-9 would mean they are paying you so does that mean the school is collecting the money and giving you a cut instead of the other way around? I know most around here are the photog or companies collect the money - all they need is that background check first to get in to do business. However, I don't know any businesses around here that give a cut back. I had one place ask me that and I told them the prices would go up and the parents would be paying for that cut - they declined and didn't want to make the parents pay more just to get a cut.

Wrote this fast - hopefully makes sense!