Where Welfare Doesn't Fare Well.(BASEBALL): An Article From: The Sporting News \/\/FREE\\\\
If the articles state an organization is formed to promote American ideals, or to foster the best interests of the people, or to further the common welfare and well-being of the community, without any limitation or provision restricting such purposes to accomplishment only in a charitable manner, the purposes won't be sufficiently limited. Such purposes are vague and may be accomplished other than in an exempt manner.
Where welfare doesn't fare well.(BASEBALL): An article from: The Sporting News
An alumni association should establish that it is organized to promote the welfare of the university with which it is affiliated, is subject to the control of the university as to its policies and destination of funds, and is operated as an integral part of the university or is otherwise organized to promote the welfare of the college or university. If your association doesn't have these characteristics, it may still be exempt as a social club if it meets the requirements described in chapter 4, under 501(c)(7) - Social and Recreation Clubs.
Promoting social welfare doesn't include direct or indirect participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office. However, if you submit proof that your organization is organized primarily to promote social welfare, it can obtain exemption even if it participates legally in some political activity on behalf of or in opposition to candidates for public office. See the discussion in chapter 2 under Political Organization Income Tax Return.
An organization established by its members that has as its primary activity providing supplemental retirement benefits to its members or death benefits to their beneficiaries doesn't qualify as an exempt social welfare organization. It may qualify under another paragraph of section 501(c) depending on all the facts.
One major question is stewardship. Whoever takes over college football will clearly have a lot on their plate. In the event of a breakaway, that new entity will be responsible for athlete welfare, including mental health and post-graduate healthcare. This has always been an NCAA responsibility. If the new entity doesn't assume these responsibilities, will it at least contribute to a medical care fund?
Gamesmanship is built on the principle that winning is everything. Athletes and coaches are encouraged to bend the rules wherever possible in order to gain a competitive advantage over an opponent, and to pay less attention to the safety and welfare of the competition. Some of the key tenants of gamesmanship are: 350c69d7ab