| Return Reference | Explanation |
|---|---|
| Other Revenue.1 | RENT INCOME $2925 |
| Other Revenue.2 | MISC INCOME $623 |
| Grants and Similar Amounts Paid In Excess of $5,000.2 | | Donee's Name: SUPPORT OF LIONS | Cash Amount Given: $6468 |
| Other Expenses.1001 | Advertising and Promotion $185 |
| Other Expenses.1002 | Office Expenses $549 |
| Other Expenses.1 | MEETING & MEAL EXPENSE $6427 |
| Other Expenses.2 | SOFTBALL LEAGUE SUPPLY EXP $1206 |
| Other Expenses.3 | LICENSES/FEES $949 |
| Other Expenses.4 | SUPPLIES $238 |
| Other Assets.1002 | Furniture and Fixtures - Beginning $32630 Furniture and Fixtures - Ending $31239 |
| Total Liabilities.1 | S WOOD CO FOUNDATION - Beginning $10000 S WOOD CO FOUNDATION - Ending $10000 |
| Total Liabilities.2 | PREPAIDS - Beginning $0 PREPAIDS - Ending $400 |
| Form 990-EZ, Part V, Line 35b-Unfiled or Unreported Income on From 990 | The Pittsville Lions Club runs a softball park as a major part of its community service activities.In the past we have filed a 990-T showing the operation of this park and the sale of advertising signs at said park as an unrelated trade or business activity.It is our contention that at least the operation of the park is not an unrelated trade or business activity.Code Section 513 defines unrelated trade or business as "any trade or business..which is not substantially related...to the exercise or performance by such organization of its charitable, educational, or other purpose of function constituting the basis for its exemption under Section 501..."It further states "that such term" (unrelated trade or business) "does not include any trade or business [Section 513(1)] in which substantially all the work in carrying on such trade or business is performed for the organization without compensation."The Pittsville Lions as a chapter of the International Association of Lions is an exempt organization falling under code section 501(c) (4) civic organiization for purposes of serving the community.The Pittsville Lions runs said softball park as a major part of its community service activities. It provides a recreational facility and activities for members of the community. The field is used not only by the Lions club for its league and tournaments but also by little league and other groups. The Lions members who maintain the park, run the concession stand, organize, and run the league and tournaments are volunteers and are not paid for their time and efforts. Thus, the operation of the softball park is not an unrelated trade or business and thus not subject to 990-T reporting.The sale of the advertising signs, which are placed on the ballpark fence, would be an unrelated trade or business activity. Although the signs are sold by no compensated members of the the Lions Club. The signs are produced by nonmembers who are paid for their services. The advertising would be subject to 990-T reporting. However, there were no signs sold in this fiscal 2023. |
| Software ID: | 23017517 |
| Software Version: | 2023v5.1 |