Nonprofit Law/Gymnastics Attire


Hello Mr. Mechanic:

Thank you for your time.  We are a gymnastics 501c3 gymnastics booster club.  My understanding is a booster club can pay for gymnasts attire if the attire is returned at the end of season.  In gymnastics, the attire is very expensive (around $300 minimum) as they are customized. Gymnasts grow out of the leotards very quickly and they usually have to purchase them every year.  This can be a financial hardship for families.  Can the booster club help the families with attire payment without having the families return the leotards at the end of season?  It would be too much inventory for us to keep and the leotard changes every two years.

If we are unable to pay for their attire is it ok for us to purchase a practice leotard for the families (around $35.00 for each gymnast).

Thank you.

You wrote that the leotards, which cost around $35 out of the minimum $300 are the only part of the attire that change, and that change is every two years.  I do not understand why the booster organization can not arrange for some storage space and require the return of the attire at the end of the season.  Even if you had to pay one of the organization's directors or officers or families to rent space in their basement or attic to store the attire, that would give the organization major savings, which is what the organization needs to think about -- its own financial interest.

Other than the leotards, is there any part of the attire that a gymnast would be using for his or her own use outside of the sport?  After you give me that information I will reply further.

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. For me to consider your individual situation and how the law applies, I would need to gather more information.

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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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