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[Jennell Jannette]

Most youth transfer news Chelsea sports programs are run through 501(c)(3) nonprofits. To do so, they must be established under one of three specific rationales defined by the IRS. They are:

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1. Educational

Teaching sports to youth is an acceptable purpose to qualify for 501(c)(3) status. Often, these organizations a recreational leagues or are affiliated with a school, thus they often provide the facilities and equipment necessary to teach kids to play the sport.

2. Combating Juvenile Delinquency or Lessening the Burdens of Government

An organization that develops, promotes, and regulates a sport for youths can be established to further either of these purposes, especially in areas with significant delinquency issues. As with the educational purpose, these organizations can promote more of a recreational athletic league and can provide the facilities and equipment necessary to keep the kids playing sports (and out of trouble).

3. To foster National or International Amateur Sports Competition

Youth athletic organizations most commonly organize under this provision. Here, the organization is not supposed to provide athletic facilities or equipment, unless it is also classified as a "qualified amateur sports organization".

What is a Qualified Amateur Sports Organization?

The IRS regulations can seem unwieldy where the "qualified amateur sports organization" definition is concerned, but in reality the standards are pretty clear. To be "qualified", these organizations must have the intention of conducting national or international competition or develop amateur athletes for national and international sports competition. To establish this exception, the organization should promulgate official rules and standards of play, organize and supervise the teams, and provide coaching, equipment and facilities for the athletes. They are also expected to provide inter-team competition and promote the sport. Local and even regional competition is not generally enough for the IRS, unless it is clearly linked to national or international competition.

An athletic organization that is intended to be primarily social or recreational should not apply for 501(c)(3) status under the foster national or international competition provision. Qualifying for exemption under this provision relies on the primary purpose of the organization. If the organization's primary mission is for kids to have fun, this isn't the right provisions to organize under. However, this doesn't mean that every participant in the league or team must be a serious athlete.

There are seven fundamental factors that the IRS considers in establishing whether an organization is a "qualified amateur sports organization":

1. Is the sport that the organization supports an event in the Olympic or Pan-American Games?

2. Are the athletes that the organization supports in the age group from which Olympic-quality athletes are usually chosen?

3. Are the athletes of a caliber that makes them serious contenders for the Olympic or Pan-American Games?

4. Do the athletes have to demonstrate a certain level of talent and achievement in order to receive support from the organization?

5. Does the organization provide intensive, daily training, as opposed to sponsoring weekend events that are open to and attract a broad range of competitors?

6. Is the organization devoted to improving the performance of a small group of outstanding athletes or does it emphasize the improvement in health of the general public?

7. Is the organization a member of the United States Olympic Committee?

These and other factors are given various weight in assessing whether an organization qualifies for 501(c)(3) status. Obviously, not every participant in a youth athletic organization is likely to be an Olympic-caliber athlete, perhaps not even most of them, but the league or team should be primarily operated to encourage those with the talent in that direction.

When you are applying for your IRS 501(c)(3) tax exemption, keep these three purposes in mind for your youth athletic organization and ensure that you have stated your purpose in line with one of these three specific rationales.

Adopting a healthy lifestyle sometimes requires a support system. Working out can be much more fun when you're accompanied by someone else. And if you lack self-motivation, a solo workout and healthy eating can be challenging. If you're ready to lose weight and maintain a healthy lifestyle, you'll need to adopt some healthy habits to help you reach your goals. Here are six tips to help you adopt a healthy fitness and lifestyle regimen.

1. Plan your workout schedule. Plan out your weekly schedule just as you would with work. Make yourself and your health a priority. Schedule in workout sessions on a daily basis just as you would a meeting for work. Commit to going to your workouts.

2. Get a workout buddy. Family and/or friends are a great place to start. Having a workout buddy can help motivate you, push you and guide you during workouts. In addition, working out with someone else helps keep you accountable. You're more likely to stay on track when you've got someone else counting on you for a workout.

3. Find a class that inspires you. What type of exercise will get you to the gym? What's most important in the beginning and throughout your healthy lifestyle is to participate in workouts and activities that inspire you to move. Do you love cardio dance classes, body sculpting class or boot camp at your local gym? Determine which activity you would like to do most and gravitate to that activity. In addition, classes are a great way to start working out. Classes provide an instructor that will help motivate you and keep your workouts safe to avoid injury.

4. Get involved in an activity or club. Have you ever thought of getting involved in an activity such as tennis, swimming, golf, softball or a running club? Organized sports activities and clubs provide a great environment for working out with like minded people. In addition, sports groups and clubs are the perfect way to keep you interested, involved and on a training schedule.

5. Set short and long term goals. First and foremost, it's important to be realistic with your goals. Whether your goals are to lose weight, improve endurance, excel at a sport or simply to become more active, goals can be a great way to keep yourself on track. Make sure to track your progress as well. Whether you journal your steps toward your goals or create a calendar or use an app on your phone, keep a record of the steps you are taking to reach your goals and by what date you would like to reach your goals. Each person is different and each person's goals should be specific to you and your fitness level and lifestyle.

6. Adopt healthy eating habits. Not only are your workouts important but so is healthy eating. If you want to improve your fitness level, lose weight and become healthier, you'll need to fuel your body properly. Make sure to hydrate, eat whole fresh foods and try to eliminate processed foods from your diet. Plan your weekly meals, journal your food daily and remember to reward yourself at the end of each week for all of your hard work. Remember, it's about lifestyle - not deprivation.

A healthy lifestyle doesn't happen overnight. But with a consistent workout routine, healthy eating and healthy habits, you're one step closer to your goal. Sit down and devise a workout schedule and a healthy eating schedule. Being prepared can help you stay on track and ensure you stick to your new healthy regimen.