An alert reader has directed us to an interesting post on the Opera-L list.
The Metropolitan Opera, writes Michael Liebert, has a donation that funds 200 cheap on-the-day tickets on a first-come, first-served basis. The Rush Ticket program (usually $25 for an auditorium seat), does not publish the names of lucky winners. But it does inform on them to the tax man. Read Terms and Conditions:
The drawings are open only to natural persons who are United States citizens or legal residents of United States or Puerto Rico, are at least 18 years of age and who submit an entry from within the United States or Puerto Rico….
The Winner is solely responsible for reporting the prize as required by law and making all federal, state, regional and local tax and other payments, including without limitation, income taxes and sales and use taxes in connection therewith. The Met will file a Form 1099-MISC with the IRS disclosing the fair market value of the prize if required under federal tax law.
(Who’s being watched by that man in the overcoat?)