I did a quick search and didn't find anything that really answered my question. I apologize if I missed something.
Some quick background: My daughter is a sophomore in HS. Last year as a freshman, out of the blue, she tried out for the school's big musical for the year (Suessical) and got the part of Cindy Lou Who. I knew that they didn't allow any video or photography at the performances so I asked my daughter to find out if parents could take pictures at a dress rehearsal. As it turns out, the drama boosters club has historically taken dress rehearsal pictures and sold them during the performances as a fundraiser. As a result of my initial inquiry, I soon found myself volunteering to help with that fundraiser and took pictures for 3 of their plays last year.
Due to the success of the picture sales last year, I was asked to oversee that whole endeavor as the lady who did that job last year no longer had a student at the school. The process for sales to date has been very limited and very labor intensive. They display pictures at the show, have order forms for patrons to fill out, and then manually go about the process of getting reprints, hand delivering the picture packages at the school, and collecting that associated funds.
This year, I had hoped to not only expand our audience to friends and family who don't live in the area or can't attend the performances and the products we offer for sale, but to also off-load a lot of the back-end work involved with these sales by setting up a SmugMug account through which all sales would be conducted. However, I've run into a glitch.
For the purposes of reporting income, SmugMug needs either a tax ID number (EIN) or a personal SSN. I know that the best way to approach this would be for the booster club to incorporate and register as a non-profit. However, I've been told that it is cost prohibitive for them to do so. And, understandably, the school district regards the various booster clubs and separate entities from the school district itself and does not want us to use their EIN.
Do any of you have any ideas or suggestions as to how we can achieve our goal of online sales that would allow 100% of the proceeds to go directly to the school's drama department tax-free short of the incorporation route? Somewhat naively I suppose, I didn't initially see this being such a complicated matter. Basically, we are trying to have a glorified virtual bake sale. But I also understand the problems from SmugMug's side.
Thanks in advance for your help.
PS I know that many pros view these types of activities as taking away potential clients for their services. In our case, we actually use a pro to take the "formal" posed cast pictures. In return, he donates 1 large framed print to the school for their display and then sells prints of multiple poses and groups to the students and their families. It is only the candid, dress rehearsal pictures that the booster club is involved with.