(Incorporated or Unincorporated)

Automatic Membership/Yearly Renewal

Qualification Minimum
Two or Three High School Contracts
No Exemption - Must Pay Corporate Taxes

What does high school booster clubs, school PTOs, and Little League organizations have in common with local sports associations?
Answer: All must file Form 990 or Form 1120 !!

Its the responsibility of the school's principal to oversee operations of school booster clubs. Georgia PTO of Georgia oversees compliance of PTO charters at each school.

No third party oversees the operations of approved local sports officials associations. These associations are free to operate as they see fit, noncompliance with federal and state requirements.

Note: Some version of Form 990 is now required of all 501(c) organizations (except churches, some religious organizations), regardless of gross revenue or past filing requirements...
even if an organization, unincorporated or incorporated, has not yet filed for official 501(c) tax exemption.

Significant penalties, (and even revocation of tax-exempt status,) can result from failure to file a timely and accurate return.

Deadline for filing was May 16th, 2011 for calendar year 2010, all others by the fifth month after closing financial records for the school year.
     Example:  Basketball associations should file Form 990 or Form 1120 no later than 15 July of current year

Its pays to have access to a professional with nonprofit expertise or a licensed IRS Enrolled Agent.

No IRS Determination Letter equals "for profit" organization,
School Districts/Schools must withhold "28" percent of 1099 contractual payment!!

The days of not filing a tax return will end in 2012!!
EIN determines association compliance

Baseball (27)
Albany Baseball Umpires
Atlanta Baseball Umpires
Augusta Baseball Umpire
Capitol City Officials
Central Georgia Baseball
Chattahoochee Baseball
Columbus Baseball Officials
Deep South Officials Association
Diamond Baseball and Softball
Emerald City Officials Assn.
Flint River Umpires
Gold Coast Officials Assn.
Greater Savannah Area Baseball
Hinesville Umpires
Houston County Sports Officials
Lanier Baseball Officials
Marietta Umpires
Middle Georgia Umpires
Multi-County Umpires
North GA Officials
Rome Officials
South Georgia Baseball Officials Assn, Inc
Sports Officials Baseball
Statesboro Officials
TARA Umpires
Troup County Umpires
West Georgia Umpires
Basketball (33)
Albany Area Basketball Officials Assn
Atlanta Area Basketball
Atlanta Quarterback Club Assn
Augusta Basketball Officials Assn
Chattahoochee Basketball Officials Assn
Cherokee Basketball
Coastal Basketball Officials Assn
Columbus Basketball Association
Georgia Basketball Officials Assn
Georgia District II Officials
Georgia Independent Officials Assn
Georgia Mountain Basketball
Georgia Officials
Gold Coast Officials Association
Greater Georgia Basketball
Greater Georgia Sports Officials Assn
Hinesville Basketball Officials Assn
Metro Basketball Officials Association
Middle Georgia Basketball Officials
North Georgia Basketball Officials Assn
Northeast Georgia Officials Association
Oconee Basketball Officials Association
Peach State Basketball Officials Assn
Peach State Umpires
Savannah Basketball Officials Assn
South Atlanta Basketball Officials
Southeastern Basketball Officials Assn
Southern Area Basketball Officials Assn
Southern Basketball Officials Assn
Sowego Basketball Officials Assn
West Metro Sports Officials Assn
Warner Robins Basketball Officials Assn
Football (25)
All Star Football Officials
Atlanta Area Football Officials, Inc
Atlanta Peachstate Football Officials
Augusta Association of Football Officials
Coastal Football Officials
Columbus Football Officials
Emerald City Football Officials
Etowah Valley Football
Georgia Football Officials, Inc
Georgia Independent Officials
Gold Coast Officials
Goldleaf Football Officials
Hinesville Football Officials
International City Football Officials
Lanier Football Officials Assn, Inc
Macon Independent Football Officials
Middle Georgia Football Officials
Milledgeville Football Officials
Multi-County Football Officials, Inc
Northeast Georgia Football Officials
Northwest GA Football Officials
Southern Football Officials
Warner Robins Football Officials
West Georgia Football Officials
West Metro Sports Officials

BOLD equals state registered or have "IRS DETERMINATION LETTER"

All others are not in compliance, per IRS directives are "for profit" organizations

The above link allows you to search for state registered associations