Yes. A local league may apply for tax exempt status. If granted, it is required to file a return with the IRS each year as a 501(c)(3) organization. The deadline to file is February 15 for all local Little Leagues with tax exempt status under Little League’s group exemption. Failure to file will result in the revocation of 501(c)(3) status. All non-profits must file some type of 990 form with the IRS annually, regardless of income. That includes ALL the individual Little League programs and districts nationwide that are considered 501(c) (3) tax-exempt charities. Little League Baseball, Incorporated, cannot file on behalf of any of the thousands of leagues under its group exemption number. Leagues recognized under the Little League Group Exemption Number (GEN) must use a fiscal year beginning October 1 and ending September 30 of each year.
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