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Nonprofit Law/Youth Associations


My community has no youth association.  We have a number of individual sports clubs who are all 501c3 programs.  These sports clubs would like to work together to build a new sports complex.  Is it possible to set up an umbrella group who can accept donations on behalf of these clubs? Or is it necessary to create a separate 501c3 youth association?  Any advice would be greatly appreciated.

You would be able to set up an organization that would legally be obligated to pass through any donations to the 501(c)(3) organizations.  The U.S. Supreme Court stated in Davis V. United States that "Section 170 of the Internal Revenue Code of 1954 permits a taxpayer to claim a charitable contribution deduction only if the contribution is made 'to or for the use of'  a qualified organization"

However, to make it easier for the donors who may want to only donate to an organization that has received a determination letter from the IRS that the organization is exempt under section 501(c)(3), we usually would form a new 501(c)(3) organization.

Harvey Mechanic, Attorney at Law -

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship.  

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Harvey Mechanic


I am an attorney and I volunteer time to answer general questions about U.S. Federal income tax issues of nonprofit 501(c)(3) public charities only. Those questions could be about establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's possible unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. If you do not make your question public then I will not be spending much of my donated time on answers that would not benefit the public. If you have other questions, please contact me at I will reply from my email. In any case, do not reveal confidential information to me until after I have contracted with you to provide personal legal services. My responses on this forum are intended to be general statements of law, should not be relied upon as legal advice, and do not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather extensive information about the situation. To search my previous answers you can do a Google search by "" without the quotes and then add your search terms before hitting enter.


I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar and I have maintained my status with the Bar since that time.


B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude.

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