Do sports team qualify for 501(c)(3) exemption?

Do sports team qualify for 501(c)(3) exemption?

Fostering Amateur Sports- Sports activity is not in and of itself an exempt activity under IRS 5Ol(c)(3). To qualify:

  1. An organization may be educational within the meaning of IRS 501(c)(3) if it teaches sports to youth or by being affiliated with an exempt educational organization. Such educational organizations may also provide facilities and equipment.
  2. An organization that develops, promotes, and regulates a sport for youths may be charitable within the meaning of IRS 5Ol(c)(3) as combating juvenile delinquency or lessening the burdens of government.
  3. The organization is organized and operated to foster national or international amateur sports competition and no part of its activities involve the provision of athletic facilities or equipment. (Think Olympic training).

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