Bahia Sail Racing Association (BSRA)is a California Non Profit Public Benefit Corporation organized for the support of amateur sports competition, including but not limited to the funding of aquatic educational programs, amateur sailing training, amateur sailing competition, aquatic safety programs, amateur athletic programs, acquisition of amateur athletic equipment and educational equipment, marine ecology programs, and marine environment programs primarily in the vicinity of Southern California,all within the meaning of Section 501(c)(3) of the Internal Revenue Code of 1954.