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Nonprofit Law/Charitible Golf Outings


Assume two 501(c)(3) non-profits, A and B.  Both have among their purposes "donating to other 501(c)(3)organizations."  
A holds a golf-outing fund raiser and offers "tax deductible" tickets at $100 per head, which includes 18 holes and dinner.  Is it proper for B to purchase tickets (e.g., 4)?  May employees or Board members of B be given these tickets and attend the outing?  The fund raising ticket does not identify the "monetary value" of the round of golf or dinner.  If it did, would that modify the answer?

I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations that are not private foundations.  Therefore, I am assuming you are referring to two public charities.  B may purchase tickets if it has a charitable purpose in the purchase and not any other purpose. In the leading case elucidating the purposes considered exempt under Sec. 501(c)(3), the Supreme Court in Better Business Bureau
v. U.S., 326 U.S. 279, 283, 66 S.Ct. 112, 114, 90 L.Ed. 67 (1945), stated, "[t]he presence of a single [non-exempt] purpose, ... substantial in nature, will destroy the exemption."

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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