I am a nonprofit ball team and we typically pay to enter tournaments, etc. One of the tournament groups we typically enter has us make the checks out to the individual organizing the tournaments. He states he does not need a 1099 because he is merely collecting money from the teams to pay umpires, fields, etc. and his organization is a nonprofit. He has had no one press him to issue a 1099 in 20 years and is offended we suggested it. He will not give us the social security number. Should we issue one? If so, how with no social security number?
