You are here:

Nonprofit Law/What category does a high school soccer booster club qualify under


I am part of a group that is attempting to establish 501C status for a high school soccer booster club. I have made several attempts to determine what section of 501C the booster club would qualify under.

I believe it may be 501C3 under the educational umbrella, but want to be sure before we start filing papers...don't want to receive any denials from the State or IRS. Thank you.

If the group is willing to follow IRS regulations for 501(c)(3) organizations, that would be the most beneficial classification, as then donations to the organization would be deductible to the donors. See my summary of IRS regulations for booster organizations at

Harvey Mechanic
Attorney at Law

Nonprofit Law

All Answers

Answers by Expert:

Ask Experts


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.

©2016 All rights reserved.