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Nonprofit Law/Non-profit swimming pool


I belong to a non-profit swimming pool 501 c7, and was wondering how we could become a 501 c3 or should we just have the swim team become a 501 c3, allowing us to accept donations.  I see grants that I would like to apply for but you need to be a 501 c3 organization.

Thank you,

Sorry, but I thought that I replied to this question a couple of days ago.  

I am assuming that your swimming pool is not exclusively to serve certain groups, which the IRS calls "Charitable Classes", such as youth, seniors, or the handicapped.  Unless you exclusively served such charitable classes, providing a recreation facility for the public is not considered charitable, religious or educational activities which would qualify the organization as a 501(c)(3) organization.

The swim team, if composed of persons in a charitable class, can organize as a separate 501(c)(3) organization.

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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