" The information provided on our Web site is for informational purposes only. It is not intended to replace or substitute for sound legal advice.
Recommend you consult with an attorney, a tax professional or a licensed IRS Enrolled Agent.

"Information is not the same as legal advice"

"It takes 20 years to build a reputation and five minutes to ruin it. If you think about that, you'll do things differently."
..........Warren Buffett                       

High School Referees, Umpires, Judges.....
You, school administrators, and state governing body are
Liable, Accountable, and Responsible

Protect Our Schools (Districts)

An Overlooked IRS Revenue Ruling
IRS Rev Rule 67-119

Athletic Boosters Lose Charity Status
Boosters could be forced to pay taxes on donations as a result

IRS Audits Little League Program

New Version of
IRS Pub 557, Tax-Exempt For Your Organization, October 2011

Should Your Association Be A Registered 501(c)(3) or 501(c)(6)??

If your state High School Association is a registered 501(c)(??), and
your community-based association is sanctioned, approved, or accredited by the governing body of interscholastic athletics and activities.
Its HIGHLY recommended that your association have IRS Letter of Determination (Tax Exemption).

High School Sports Officials must SAFEGUARD their personal interests at all times.
Expose corruption and breaches of integrity and fiduciary, wherever discovered
DO NOT allow governing body to use your personal assets as COLLATERAL.

IRS Form 990 or Form 1120
Due No Later Than May 15th, 2017 for those on calendar year

November 15th, 2017, for ones using school year

"Transparency and Accountability Are Public Requirements Of"
Public Charities
School Support Organizations (booster clubs)
Youth Sports Organizations
Sports Officials Associations

Profile of a Sports Official Association

As of 22 December 2016, there are "65,535" 501(c)(?) organizations in Georgia
Includes Boosters Clubs, PTAs, PTOs, Little League, Approved Associations, etc

IRS Master Data File
(Booster Clubs, PTO, PTA, LL)

The Sarbanes-Oxley Act has no actual effect on nonprofit organizations,
other than requirements for adoption of document destruction/retention and whistleblower policies.
The latter, if ignored, can be reported to an agency having the power to investigate violations
Click to View >>>>>   Summary of The Sarbanes-Oxley Act and Implications for Nonprofit Organizations

disinformation .....
     misinformation that is deliberately disseminated in order to influence or confuse rivals (foreign enemies or business competitors, organization members, etc.)
     Example:  stating organization meets all nonprofit requirements

  information that is incorrect
     Example:Stating Sarbanes-Oxley Act, Open Records Act and Open Meetings does not apply to organization.

Simple Choices
"Tax Exemption" or "Corporate Tax"

IRS to investigate why.......
Less than 10,000 School Booster Clubs are Compliant....Click Here
School Booster Clubs can get assistance from  >>> Parent Booster Clubs

Are High School Sports Officials Associations Next??  Coming thru 2019

According to the IRS,
Local sports organizations and community support groups,
volunteer fire and ambulance associations and their auxiliaries,
social clubs, educational societies, veterans groups,
church-affiliated groups and groups designed to assist those with special needs
all need to ensure that they're square with the government.

Local Associations and Officials....
Payments Made By Schools Comes From Public Funds!!!!!
(Even when booster clubs donate MONIES TO contracting SCHOOL DISTRICTS or SCHOOLS)
These funds are then accountable and reportable by the School District
via Form 1099 and Form 1096 yearly

[ Association Name ] is a federal 501(c)(?) tax-exempt organization

Page Last Reviewed or Updated:  02 Feb 2017