Incorporate?

[Adam]

Originally Posted by Welpe

This. Unless you're worried about liability, I see no need to incorporate.

There may be tax benefits, if you're otherwise self employed, but officiating income isn't generally enough to see them in amounts that offset the set up costs. A friend of mine (not an official) who is self employed does it so he can consider himself an employee of his LLC and get deductions for his health insurance.

Talk to an attorney, though, rather than a bunch of know-it-all dopes on the internet.