One of our subsidiairies has hosted a golf tournament in which certain individuals were awarded plaques based on their performance in the tournament.  The plaques cost around $80 each and clearly exceed the de minimus value. We have requested that our subsidiary collect W9 information from the winners of the plaques, but they are hesitant to do so.  Can you please confirm that the plaques would represent a reportable prize?  Also, does it matter that they are claiming that the registration fee for the tournament covered the cost of the plaques?  I don't think this would matter since the awards were based on performance (not everyone who participated got one).  They are also requesting IRS code section numbers that detail this reporting requirement?  Can you assist in pointing me to the correct code sections?  Thanks for your help with this!