Table of Contents of 501c3 Amateur Athletics E-book

Here's the Table of Contents of the E-Book

Introduction
Important Definitions
Why 501(c)(3)?
Amateur Athletic Organizations: The Big Picture

Characteristics of an Amateur Athletic Organization

The Confounding Problem Confronting the AAO

A Helpful Summary

Qualifying as an Amateur Athletic Organization

Evaluating the Organization

The Educational or Charitable AAO

Defining "Educational" and "Charitable"

IRS Revenue Rulings Useful for Establishing Exempt Status

Organized & Operated Exclusively for Charitable Purposes

Fostering National or International Amateur Sports Competition

The Need for an Amateur Sports Classification

1976: Amateur Athletic Provition

1982: Qualified Amateur Sports Organization Law

Common Problems and Barriers to Tax Exemption

Fundraising Activities of AAOs

Fundraising Profits and Corporate Income Tax

Private Inurement and Private Benefit

Athletic Booster Club Study Cases

Example #1 (This booster would not qualify as a 501c3)

Example #2 (This booster qualifies as a 501c3)

Analysis of Booster Club A and Booster Club B

Scholarships and Allowances to Amateur Athletes

Corporate Sponsorships vs. Advertising Revenue

Advertising Revenue

Qualified Sponsorships

Compensation Paid to Amateur Athletes

Deductibility of Contributions

Fundraising Contributions

Reference Materials

Understanding Internal Revenue Code Citations

Selected Text from the Internal Revenue Code

Section 501(a) Exemption from Taxation

Section 501(c)(3) Charitable Organizations

Section 501(c)(4) Social Welfare Organizations

Section 501(c)(7) Social Clubs

Section 501(j) Qualified Amateur Sports Organization

Treasury Regulations

Treasury Regulation 1.501(c)(3)-1(d)(3) Defining Educational

Using Revenue Rulings to Persuade the IRS

Table of Helpful Revenue Rulings

Text of Revenue Rulings

Court Cases

Example Narrative Statement for IRS Form 1023
Your Articles of Incorporation

The E-book: How to Qualify an Amateur Athletic Organization for 501(c)(3) Tax-Exempt Status.

Amateur Sports Organizations and 501c3 Tax-Exempt Status

A Guide and Reference for Founding Members 

and their Professional Advisors.

Congratulations! You're taking on the task of forming a nonprofit organization to promote amateur sports. It may be a booster organization, a little league, an adult amateur league, a roller derby, a surfing association, an Olympic sports training organization, or any one of a great variety of organizations that train athletes or promote sports.

Once the organization is incorporated by the laws of your state, the next step is to apply to the IRS for recognition of your tax-exempt status. This is done with IRS Form 1023.

Unfortunately, not all amateur sports organizations qualify for 501(c)(3) status. Find out more about how your organization can qualify (read more)...