Cooperstown Tournaments

[maven]

Originally Posted by Welpe

I think the main issue is that the organizer is making money on these tournaments with the expectation that the umpires will be working for free (unless individually compensated by their teams).

I took Mike's point to be that they're not working for free: they're receiving lodging and food.

From the "Umpires" section of their website: "As a guest of Cooperstown Dreams Park your stay will be expense free."

That's compensation (adequate or not) and, according to the IRS, could be taxable income.