If I want to incorporate a non-profit booster club for a semi professional baseball team do I use 501 (c) (3) or 501(c)(7)
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If I want to incorporate a non-profit booster club for a semi professional baseball team do I use 501 (c) (3) or 501(c)(7)
Not 501(c)(3) - your booster club does not meet any of the categories of organizations that qualify as a 501(c)(3) - see pub 557 for information on what types of organizations qualify:
Publication 557 (3/2005), Tax-Exempt Status for Your Organization
Your organization is more like a social club, and therefore 501(c)(7):
Social Clubs
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