Filing for 501(c)(3) Status

Becoming a 501(c)(3) lacrosse organization is not for the faint of heart. It involves a lot of paperwork and some expense. Think carefully before you begin the arduous process of becoming a tax-exempt, nonprofit lacrosse organization. If your purpose is simple and/or time-limited, you may be able to accomplish your mission without tax-exempt status.

501(c)(3)

This is the most common type of nonprofit. It includes organizations that are religious, educational, charitable, scientific, and literary; groups that test for public safety, foster national or international amateur sports competition; or organizations engaged in the prevention of cruelty to children or animals.

This type of nonprofit applies for its status using IRS form 1023 and files annually form 990, 990EZ, or 990-PF. Contributions are usually tax-exempt.

Before you can apply to the IRS for tax-exempt status, your organization must first become a corporation. Incorporation will protect board members and other individuals in your organization from being held personally liable in case of a lawsuit. Nonprofit incorporation is very similar to creating a regular corporation except that a nonprofit must take the extra steps of applying for tax-exempt status with the state in which it incorporates and with the IRS.

Nonprofit incorporation usually involves these steps:

http://www.1to1advantedge.com/uslacrosse/dec_PA_mainarticle.html

Maryland influence spreads to PSU

By Margaret McAvoy Email
Collegian Staff Writer

Maybe there is something in the water or maybe the state just breeds the talent.

In Maryland, girls start playing lacrosse when they are barely big enough to carry their own sticks, and the boys are so small they have trouble supporting the helmet resting on their shoulders.

And those Maryland-bred players have found their way to Penn State.

Fourteen of the 29 players on the Penn State women’s lacrosse team are from the state of Maryland, and coach Suzanne Isidor is, too.

The growth of lacrosse has exploded in the last 20 years, and the core of its popularity resides just below the Mason-Dixon Line. Starting as young as 5 years old, children in Maryland are exposed to the game through youth leagues and associations that jumpstart interest in the sport.

Penn State women lacrosse players and coaches from around the country have noticed the trend in Maryland breeding top-notch players. They say because the girls are exposed to the game at such a young age, they develop skills faster than other children in different parts of the country.

“All I know is when I was growing up, every 7-year-old girl was playing,” Penn State freshman and Baltimore native Molly Fernandez said.

Fernandez said she was one of those 5-year-old girls running around with a stick a bit too large and she joked, “If you are from Maryland, you play lacrosse.”

Ruthie Lavelle, the Maryland Youth Lacrosse Association’s (MYLA) president and founder said the league has roughly 40,000 youth players and has produced many Penn State players. The recreational league is the largest and the most recognized in the state and is responsible for organizing leagues and games for young players ranging from 5 to 15 years old.

Read on http://www.collegian.psu.edu/archive/2010/02/10/maryland_influence_spreads_to.aspx

Youth Sports: The real issue is a “healthy approach” to organized sports, not whether a team competes against other towns.

You all seem to be confusing “travel” sports with inappropriate coaching or a “win at all cost” attitude. I can’t help but think that some of the posts above were written by people, who have never coached a sport in their lives. While I agree that sports from 3rd grade and younger are best structured with a “clinic” approach to teaching fundamentals of a sport, some sports groups in many towns are forced to travel because their numbers are insufficient to allow “in town” games at a given grade level. While Ridgewood is fortunate not to have that problem in many cases, it is not always the case.

The real issue is a “healthy approach” to organized sports, not whether a team competes against other towns. There are countless examples of coaches in Ridgewood, who teach valuable lessons about sportsmanship, leadership and effort, while playing competitively. A little bit of heathy competition is not a bad thing, as long as winning is not valued as the only measure of success and that coaches don’t play their best players at the expense of less experienced or less gifted players.

It should also be kept in mind that recreational programs exist to serve one purpose, while travel programs exist to serve a different purpose. Parents and players need to understand which is appropriate for them. If all your son or daughter wants to do is socialize with his or her friends in an athletic environment, then travel programs are the wrong choice. However, there are many middle school children, who seek active competition with other boys and girls their own age. These children may be well suited for a more competitively geared program. This is not always driven by a parent’s desire for their children. In either case, the quality of the coaching matters. “Dad” may or may not be the right coach.

Local businesses join to promote heart health – Marblehead, MA – Marblehead Reporter

Local businesses join to promote heart health – Marblehead, MA – Marblehead Reporter

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Lack of Massachusetts skaters in Beanpot is a sorry state – The Boston Globe

Lack of Massachusetts skaters in Beanpot is a sorry state – The Boston Globe

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Lake Zurich spurs lacrosse surge

By John Leusch | Daily Herald Staff

While the sport of lacrosse is continuing to grow at a dramatic rate in Illinois, the Lake Zurich Lacrosse Club has experienced phenomenal growth over the past 18 months at the high school and youth levels.

The Lake Zurich Lacrosse Club was established in 2002 to develop, support and promote the sport of lacrosse in the Lake Zurich area as well as provide Lake Zurich High School students with the opportunity to play competitive lacrosse at the high school level.

In 2007, the boys youth lacrosse program began, and it has grown from two teams and 43 players in 2007 to seven teams and 142 players in 2009.

The Lake Zurich boys youth program has been very successful with several league championships at the Bantam, Lightning and Junior levels.

This will be the fourth season to offer Spring Youth Lacrosse in Lake Zurich.

via http://www.dailyherald.com/story/?id=355710

Lacrosse :: Filing for 501(c)(3), Non-profit status

Becoming a 501(c)(3) lacrosse organization is not for the faint of heart. It involves a lot of paperwork and some expense. Think carefully before you begin the arduous process of becoming a tax-exempt, nonprofit lacrosse organization. If your purpose is simple and/or time-limited, you may be able to accomplish your mission without tax-exempt status.

501(c)(3)

This is the most common type of nonprofit. It includes organizations that are religious, educational, charitable, scientific, and literary; groups that test for public safety, foster national or international amateur sports competition; or organizations engaged in the prevention of cruelty to children or animals.

This type of nonprofit applies for its status using IRS form 1023 and files annually form 990, 990EZ, or 990-PF. Contributions are usually tax-exempt.

Before you can apply to the IRS for tax-exempt status, your organization must first become a corporation. Incorporation will protect board members and other individuals in your organization from being held personally liable in case of a lawsuit. Nonprofit incorporation is very similar to creating a regular corporation except that a nonprofit must take the extra steps of applying for tax-exempt status with the state in which it incorporates and with the IRS.

Nonprofit incorporation usually involves these steps:

  • Choose a name that is legally available in your state.
  • File your “articles of incorporation,” (sample) and pay a filing fee.
  • Apply for federal and state tax exemptions.
  • Create bylaws (sample) that will dictate how the corporation is run.
  • Appoint an initial board of directors.
  • Hold the first meeting of the board of directors.
  • Apply for any licenses or permits that your corporation will need to operate in your state and local municipality.

Your state’s corporate filing division is usually part of the secretary of state’s office. You can also look up your state office through the National Association of State Charity Officials (NASCO). You can request a packet of nonprofit materials from that office which will include sample articles of incorporation, the state’s laws on nonprofit corporations, and instructions on how to find an available business name.

After you have filed all the paper work for nonprofit incorporation in your state, and received a copy of your articles of incorporation, you can move on to submitting your application to the IRS for your federal nonprofit status as a 501(c)(3) organization. It is best to file within 27 months after the date of your incorporation.

The forms you must complete for the IRS include:

  • IRS Form 818, User Fee for Exempt Organization Determination Letter Request
  • IRS Package 1023, Application for Recognition of Exemption.

IRS publication 557, Tax-Exempt Status for Your Organization, provides instructions on filling out these forms. You can get all of the forms and Publication 557 by calling 800-TAX-Form, or they can be downloaded from the IRS website, www.irs.gov.

The IRS will review your application and send you a letter indicating that it has approved your nonprofit status. Or, the IRS might ask you for more information. It can also deny your application. If that happens, don’t give up; contact a lawyer who specializes in nonprofits.

You may need to apply to your state for tax-exempt status as well. Some states require a separate application to get a state tax exemption; some states are satisfied with your federal tax-exempt status, and in others, you will need to send a copy of your IRS determination letter. To find out what your state requires, contact your state tax agency.

Apply for a solicitation license from your city. Check to see if your city requires you to have such a license before you can solicit funds.

Tips

  1. Don’t forget to create a name for your nonprofit, a task that is more involved than you might think.
  2. Many states supply materials such as templates for your articles of incorporation. These forms may be online and you may even be able to file them online. Check your secretary of state’s office website which you can probably get to through the main site of your state. You may also send a letter to your Secretary of State requesting that information on incorporating as a nonprofit be sent to you.
  3. Most state websites provide a link to the state’s nonprofit corporation laws. You will want to look at these and know how to reference them as you prepare your incorporation paperwork.

Information retrieved from: Fritz, Joanne. Nonprofit Incorporation – An Overview, Nonprofit Incorporation Begins at the State Level. Retrieved from http://nonprofit.about.com/od/nonprofitbasics/a/incorporating.htm.