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Nonprofit Law/Parents of Soccer team considering 501(c)(3)


My son belongs to a soccer team that is part of a larger 501(c)(3) non-profit soccer club. Each team does their own fundraising and appears responsible for their own accounts. The soccer club itself does not allow teams to use the club's 501(c)(3) status for fundraising unless the team agrees to have the money be controlled by the club plus 10% of revenue to pay for maintaining the funds. As a result, many teams have the manager set up a team bank account using the managers SS.

For our team, we are considering this option, but is it possible for the parents to form our own 501(c)(3)? I have read through many of your posts plus elsewhere, and I understand that parents should not be required to join, and fundraising monies should benefit the entire group instead of those who participate.

We would like to set up a 501(c)(3) because of the potential tax benefit donors can receive and there are many more fundraising opportunities since certain companies require 501(c)(3) status in order to particpate.

The team will travel each year and the registration fees are high but we feel that the training the club provides is very good.  Our goal is to raise money so that any child who wishes to join the team will be able to participate without worrying too much about cost. This would probably be considered a booster club, however, would it be an issue if, initially, it would only apply to children of a particular age group?

thank you!

A 501(c)(3) booster organization may be established or operated to benefit only a certain age group.  My summary of IRS regulations relating to 501c3 booster organizations is at:
and you may be interested to read that.  

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


DO NOT GIVE ME INFORMATION THAT YOU WANT KEPT CONFIDENTIAL. 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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