Basically, we’ve got quite a few Pop Warner leagues around here that use my weekend employer to host their awards banquets and fundraisers, as well as little leagues and scouts. Only the Pop Warners ask about being sales tax exempt, which would require an ST-5 form from the state, to the best of my understanding.
Is this the case?
If so, do they qualify as an educational organization?
I was president of a youth football team for several years. We qualified as a 501c tax exempt organization. You have to apply for tax exempt status – its not just automatically conferred on you. We were assigned an #id number and given a certificate, and most places asked for a copy of the certificate when we were spending with them.
Sorry, I confused the two. The form that exempted us from paying sales tax came from the state… in New York I think it’s ST-121. But the point was you have to apply for it, you can’t just automatically claim it. Any organization that has it should be used to presenting their certificate on demand.
And to follow up to Tripler’s question, Pop Warner is a brand name for one particular youth football league. It’s also become a genericized trademark used to describe all youth football leagues.
The OP asked whether Pop Warner qualified as an educational organization. I don’t think so, but its worth noting that the program does have a scholastic component to it. They require kids to maintain a minimum grade average, and they award scholarships based on academic performance.
And in the interests of full disclosure, the team I was involved with was not in a Pop Warner league.