You are absolutely correct about the sponsorship - I feel confident my explanation was not completely accurate.  We have to run this through the powers that be before we are allowed to do this, I assure you we have broken no laws.  Each ticket is like a raffle allowing the top 3 winners of the race to win money.  It is a credit to the seller for the amount of tickets they sold.  My problem has been how to record the sale of the tkts and the credit to the seller.  

Thank you so much for your reply and concern.