Establish an organizing committee, usually including a president, secretary, treasurer, and two or more board members. This committee drafts a written document of organization, stating the group's name, purpose, location, officers and activities. A formal document is essential for official recognition.
Assign a member of the organizing committee to obtain an EIN. The IRS recommends applying online, but an application may also be made by phone, fax and mail. If applying online or over the phone, keep an accessible copy of the organizing document on hand. Applications approved online or over the phone are immediately awarded an EIN. (Reference 1)
Contact Little League Baseball, Inc., headquarters to obtain and complete a charter application. In addition to a completed application, you must also submit a signed League Constitution, a list of your board members and a written boundary map. These documents are necessary to establish an official relationship with Little League Baseball, Inc. (Reference 2)
Request a group exemption letter from Little League Baseball, Inc. Successful completion of the chartering process makes this step a relative formality. The request should include a copy of your organizing documents and EIN. The group exemption letter establishes your league as tax-exempt for federal purposes. (Reference 3) (Resource 1)
Once you receive your group exemption letter, store it and all related documents in a secure spot for record-keeping purposes.
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