Is a non profit sports organization who travels exempt from sales tax and state tax when staying at a hotel for one of their sporting event?

Rules for this vary widely by state. Being a 501(c)(3) does not automatically exempt you from saes tax, as sales tax are a state or local issue as opposed to 501(c)(3) status which is an IRS desitgnation. First step is to get an exemption certificate from your state. Next is to see what types of purchases you can apply the exemption to - in most states the list is quite specific, and generally needs to be in direct support of the organization's mission. In some states rather than not paying the tax you apply for a rebate after the fact. And in general I suspect that the exemption applies only to purchases made in-state, so if you are traveling out-of-state you probably are not exempt. Contact your state's sales tax division to find out the rules for where you live.