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by the statute. See Hutchinson Baseball Enters., Inc. v.
Commissioner, supra at 152. The term "charitable" embraces "'any
benevolent or philanthropic objective not prohibited by law or
public policy which tends to advance the well-doing and well-
being of man.'" Id. at 153.
In Hutchinson Baseball Enters., Inc., we held that
promotion, advancement, and sponsorship of amateur baseball are
exempt purposes under section 501(c)(3). See id. The
organization in Hutchinson Baseball Enters., Inc. sponsored a
highly skilled adult amateur baseball team. It also leased and
maintained baseball fields for the use of Little League teams, a
local community college team, American Legion teams, and a
baseball camp. In addition, the organization provided coaches
for the Little League teams and baseball camp. See id. at 147.
The Court held that these activities as a whole advanced amateur
baseball in the Hutchinson community. See id. at 155.
In Media Sports League, Inc., the Court addressed a similar
issue but concluded that a corporation is not a section 501(c)(3)
organization when its activities solely sponsor sports games for
novice adult amateur athletes. We distinguished the organization
in Media Sports League, Inc. from the organization in Hutchinson
Baseball Enters., Inc. as follows:
In Hutchinson we found the organization's
predominant motivation for engaging in its activities
was the furtherance of amateur athletics. The
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