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the individual team participants, including the player/directors
and Freeman, who serves as the team manager. The team furthers
their social and recreational interests, and, on balance, this
nonexempt purpose was substantial in comparison to petitioner's
promotion of the game of baseball to the surrounding community.
Allowing spectators to watch the games free of charge is
incidental to the purpose of providing a team for the enjoyment,
recreation, and social interaction of the players, and, although
two players on their own have taken the initiative to teach
baseball to several local youths, petitioner does not sponsor
those activities. Therefore, petitioner does not benefit its
community in a way comparable to the charitable activities
described in Hutchinson Baseball Enters., Inc. v. Commissioner,
supra at 153-156.
For the reasons stated, we conclude that petitioner is not
operated as a section 501(c)(3) organization. We have
considered the other arguments of petitioner, and they are
addressed by the consideration of nonexempt purposes or
otherwise lack merit.
Decision will be
entered upholding
respondent’s determination.
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