As an attorney ( although probably not licensed in your jurisdiction) and not providing any specific legal advice to your situation ( my disclaimer)
Incorporation for officiating make little sense.
1) to have the legal liabilities of a corp, you would need to follow all the formalities like maintaining corporate books, etc
2) most states have corporate franchise taxes. California can be as much as $800 per year.
3) unless it is an S corp the is double taxation
4) there is the issue with separate EINs with IRS ...
5) the corporation would need to get the liability coverage not the individual
6) the corp would have to figure out how to referee in the name is the corp and have contracts listed as the corp
LLC may run into some of the same issues because it is a separate entity from the official. Not saying it can't be done but probably is costly with so few limited advantages...
|