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Nonprofit Law/non profit travel baseball team


QUESTION: If I register my baseball team with the secretary of state as a non profit can my parents write off registration fees for the team, cost incurred to travel to practice and games, and cost to enter tournament for parents on their taxes. With 501c status or not.

ANSWER: Even if a team is a 501(c)(3) organization payments that are required from families are not considered by the IRS as deductible as charitable donations.  They are not donations.

As to charitable deductions, see IRS Publication 526 "Charitable
Donations"  which is available at:
on page 4, first column,  "You may be able to deduct membership fees or dues you pay to a qualified organization. However, you can deduct only the amount that is more than the value of the benefits you receive." Just like parents can not deduct tuition payments to 501(c)(3) organizations that are schools, they would not be able to deduct team registration fees or costs incurred to travel to practice or other costs you mentioned.

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.    

---------- FOLLOW-UP ----------

QUESTION: Thanks f or the rapid if i set up my team as an organization where the players have to become a member of my organization I then can charge a membership fee.  Then the parents could write the membership fee off on their taxes...correct? As a member could they then write cost incurred to get to practices and games?

First you would need to find out the value of the of the benefits your family receives. There is nothing in the law that allows deductions for out the pocket expenses unless it is done in service to a 501(c)(3) organization which you can read about on page 4 and page 19 of that IRS publication 526.

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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