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  • 1.  Intramural/"Club" sports

    Posted 17 hours ago
    ​We have a university that is interested in establishing a formal program within the university's student services unit for "club sports" The term club not meaning its a student club, but they are considering it an intramural sports program for their students. 
    ​I'm struggling to find guidance on if we can accept donations for and create a fund for these club sports, as the university tells us this will be a formal program within their student services unit, but it still sounds very student organization-y to me. I'm struggling to find much guidance on intramural sports at all...
    The question has also been raised of how do we define a "student organization"? Is it only those orgs run by students...?


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    Amber Gichard
    University of Alaska Foundation
    argichard@alaska.edu
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  • 2.  RE: Intramural/"Club" sports

    Posted 17 hours ago
    I think you should look at this a bit differently. The IRS prohibition on charitable gifts to student clubs and groups is not do much about the "student" component, as it is about the "social" aspect. More specifically, the IRS wants to know whether the group exists exclusively for "educational purposes."

    You may need to involve University Counsel to determine whether the educational purpose requirement is being met.

    John

    John H. Taylor, Principal
    John H. Taylor Consulting, LLC
    2604 Sevier Street
    Durham, NC     27705

    919.816.5903 (cell/text)

    Serving the Advancement Community Since 1987