Sign of the times...
Submitted by templarfarm on May 13, 2010 - 8:24pm
AKC has announced that judges will be assessed fees on an annual basis. $50.00 annual maintenance fee and $10.00 per breed. For those who only judge one or two breeds, that isn't bad, but imagine the ones who do several groups...
Conformation Judges Annual Fee
On May 11, 2010 the Board of Directors of the American Kennel Club voted to adopt an annual fee for all conformation judges effective January 1, 2011.
"The Board reviewed the financial subsidies AKC makes to support the Events area annually. Fees assessed to clubs and exhibitors have reduced the subsidy by almost 30% to approximately ten million dollars each year. Approximately two million, three hundred thousand dollars of that subsidy relates to the Conformation Judging Operations Division. The Board considered a staff proposal to institute an annual judges' fee, which would be phased in over two years to reduce this Judging Operations subsidy by 20% in 2011 and 30% in 2012. As the AKC Bylaws prohibit Delegates from charging a judges' fee, Delegate Conformation judges will not be required to pay this fee. Also, Junior Showmanship only judges would not pay a fee."
Judges will be charged an annual maintenance fee of $50 and a $10 per breed per year fee, however in the first year (2011) the per breed fee will be reduced to $5. The initial billing will be sent out in early November of this year. (See a sample notice here.) Fee per breed will be calculated on November 1st of each calendar year and will be based on the number of breeds that an individual has either regular or provisional status for on that date. The $25 judging application per breed fee charged all applicants including delegates will not be increased. Clubs that hire visiting judges will be assessed a $25 per judge per show fee for all visiting judges. We have provided a link to the Billing Cycle Procedure & Overview that will help answer questions.
The American Kennel Club will continue to provide the judging community with Professional Liability Insurance as well as each individual judge an AKC Judges Logo Pin and identification card as well as breed standards upon request.
The IRS allows taxpayers to deduct ordinary and necessary business expenses incurred in carrying on any trade or business. If a judge is receiving taxable income from their judging activities, payment of an annual judging fee to the AKC would certainly qualify under the "ordinary and necessary" requirement as a deductible business expense in the year it is paid by the taxpayer. We however suggest that each of you review your own tax situation with a qualified individual.
Please feel free to contact me with any questions regarding these fees.
