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Nonprofit Law/Donations to a booster club 501(c)(3)


We are wanting to raise money to pay for travel and hotel expenses for our team when they compete in an out of state event.  If the money is donated to the booster club for all team members, divided equally and not specified for individual members are there any restrictions or violations we need to consider.  I was told if donations are made to the group they will be tax deductible donations, is this correct? We are located in the state of Kansas.

Donations by family members would probably not be deductible if the travel and hotel expenses were formerly the responsibility of the family members.  

"Conduit Organizations - Charitable Deductibility And Exemption
Issues" which has examples of donations to schools that might be
not deductible as they appear to be tuition payments, which are
similar to your situation as the taxpayer has a child who is a
beneficiary of the 501(c)(3) organization. Especially note on page

---Start of Excerpt--
In Situation 4, a society for religious instruction operates a
school providing both secular and religious instruction for which
it charges no tuition. The school is funded through the society's
general account. However, a significant amount of funds come to the
society from parents on a regular established schedule. The
school treasurer also solicits contributions from parents according
to their financial ability. Parents are not entitled to a
charitable contribution deduction to the society because the school
is economically dependent on the parents' payments, contributions
are made on an established schedule, and the treasurer's pressure
for contributions indicates that contributions are not voluntary.

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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