It's very possible they just decided it wasn't worth applying for 501c3 status. I don't think they are prohibited from it but I think there can sometimes be nuances that complicate things like a requirement to pay for expenses if funds aren't raised that could prevent them from obtaining it because it creates a scenario where they could directly benefit from the fundraising.
As far as sponsors go, I doubt corporate sponsors would be deterred as it is an expense for them either way, regardless of whether they treat it as charitable giving or advertising.
Best,
John Smilde
Director of Development Operations | Cato Institute
1000 Massachusetts Avenue NW, Washington, DC 20001
jsmilde@cato.org
202.216.1451
B
Original Message:
Sent: 3/17/2026 1:28:00 PM
From: Jen Dittrich
Subject: Public School District (K-12)/Football Booster Organization Tax Deductibility
Good afternoon,
I was recently at my son's football booster meeting (Public K-12 school) and looking over their golf outing solicitation. The letter states that they are not a 501c3 and therefore no part of any donation made is charitable. Is this correct (this is outside of my wheelhouse since I work in a 501c3 for a university). From what I found online, public schools are considered subdivisions of state government and would qualify as a 501c3. Is the no charitable value because it is specifically for the football team? How do you get large donations/sponsorships if the charitable write-off cannot be offered? Just trying to learn and help the team!
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Jen Dittrich
Point Park University
jdittrich@pointpark.edu
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