Hartsell Athletic Association

The Hartsell Athletic Association is a nonprofit organization recognized as tax-exempt under section 501(c)(3) of the IRS code. It functions primarily to promote and support amateur sports initiatives. The organization has been granted tax-exempt status by the Internal Revenue Service, enabling it and its affiliated groups to operate without paying federal income taxes.

History and Structure

While specific details about the founding of the Hartsell Athletic Association are not widely available, it is known to have received a group ruling from the IRS, recognizing its tax-exempt status and that of its affiliated organizations. This status is crucial for both the organization itself and its affiliates, as it allows them to focus on their mission without the financial burden of federal income taxes.

Affiliated Organizations

An Affiliated Organization is any group that formally aligns itself with the Hartsell Athletic Association for the purpose of advancing amateur sports. These organizations must operate under the general supervision of the Hartsell Athletic Association and adhere to its guidelines. To become affiliated, teams must follow specific steps outlined by the Hartsell Athletic Association, which include submitting necessary documents and renewing their affiliation annually.

Responsibilities of Affiliated Organizations

Affiliated Organizations are responsible for maintaining detailed records of their activities, financial transactions, and contributions received. They must also comply with all relevant IRS forms and state regulations, such as filing annual reports and maintaining tax-exempt status through annual renewal with the Hartsell Athletic Association.

Tax Status and Compliance

The Hartsell Athletic Association and its affiliates benefit from being recognized under section 501(c)(3) as tax-exempt entities. This allows donors to claim contributions as deductions on their federal income tax returns, supporting the organization's charitable and educational goals. Nonprofit status is determined by state laws, while tax-exempt status is granted by the IRS after meeting specific criteria.

Activities and Support

While detailed information about specific programs and events supported by the Hartsell Athletic Association is limited, its focus on promoting amateur sports underscores its commitment to fostering community engagement and youth development through sports. The organization's structure and tax-exempt status enable it to support a wide range of sports-related initiatives and educational activities.