Wayne Baseball, Inc. - Page 9

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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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