Further, states can add provisions that would limit applicability of the law. The definition applies to a volunteer director, officer, trustee or someone in direct line of service. While most NASO members are officials working for pay at some level, those working as volunteers fall under this liability protection legislation. It is critical to note that once you are paid for services, you are no longer a volunteer and this law is not applicable to your circumstances. For that reason, NASO continues to support limited-liability legislation for paid sports officials that is similar to the federal legislation at the state level.
Many states have yet to resolve the issue of amateur sports officials' employment status.
Though it is fairly safe to assume yourself to be an independent contractor if you live in any of those states, there is no binding legal precedence for your status. The argument for federal legislation classifying amateur sports officials as independent contractors is persuasive to many. Proponents emphasize that we are not talking about officials of professional sports contests, rather we are talking about the many people who work on a per game basis with organizations sponsoring events ranging from third grade CYO softball to the NCAA basketball finals. Under federal law every employer must pay social security taxes, deduct employee taxes, and pay unemployment taxes. However, employers retaining the services of independent contractors do not have to pay these taxes as independent contractors are not employees for federal tax purposes.