Fundraising Guidelines
Indianapolis Racers Travel Hockey Association (IRTHA)
Fundraising Guidelines
2009-2010 Season
IRTHA strongly encourages our members to engage in fundraising activities. We have set forth below our organization’s rules and guidelines to assist each team with the fundraising process. If you have any questions regarding these rules or guidelines, please contact IRTHA at fundraising@racershockey.com.
IRTHA Directed Fundraisers
- Mike’s Carwash Coupon Fundraiser: Teams will have the option of selling Mike’s Carwash tickets in the Fall of 2009. Each team manager will receive an e-mail asking if the team would like to participate.
- Hotel Partner Donations. Teams will be able to assist out of town teams with their hotel room needs with IRTHA’s hotel partners and receive donations from those partners. IRTHA is in the process of finalizing these arrangements for the 2009-2010 season, and we will post further information regarding this program as information becomes available.
Team Directed Fundraisers
- IRTHA requires its members to obtain approval from the organization prior to engaging in fundraising events, sales, or drives. Before committing to a fundraising event, please request approval from IRTHA via e-mail at fundraising@racershockey.com. Please note that under Indiana law, not for profit corporations that do not collect sales tax are only able to sell items for a limited number of days per year where the sale involves items that would otherwise require the collection of sales tax. In order to comply with Indiana law, for the upcoming season, IRTHA is limiting fundraising activities involving the sale of such items to the following dates:
(1) 9/21-9/27/09
(2) 10/19-10/25/09
(3) 10/26-11/1/09
(4) 11/23-11/29/09
PLEASE NOTE THAT THESE ARE THE DATES DURING WHICH ORDERS CAN BE PLACED FOR ITEMS. PAYMENT FOR, AND DELIVERY OF, THE ITEMS CAN BE OUTSIDE OF THESE DATES.
- Fundraising activities that involves a service such as washing cars can be done at anytime.
- Fundraising that involves any gaming activity such as raffles, bingo or card nights are not permitted as IRTHA does not have an Indiana gaming license.
- IRTHA does not permit corporate sponsorship requiring the promotion of alcoholic beverages and/or tobacco products. IRTHA is not permitted to serve alcoholic beverages.
- IRTHA encourages the solicitation of corporate sponsors. Any corporate sponsorship program involving website advertisements, patches on jerseys, etc. should be first addressed with IRTHA via e-mail at fundraising@racershockey.com.
- In most instances, donations to IRTHA are treated as tax-deductible by the donor. Under federal law, such donations cannot be earmarked for a particular player but must benefit the entire team or organization. Donations directed to individual players cannot be deducted and generally must be treated as taxable income to the recipient. Therefore, donations must equally benefit every member of the respective team.
a. Example 1: A team conducts a sale of Mike’s carwash tickets. John sells enough tickets to generate $350, Sam sells enough tickets to generate $150, and the other 15 team members do not sell tickets. The $500 generated must be used to cover expenses for the entire team. That is, every team member benefits by about $29 ($500 / 17 players).
b. Example 2: John sells three sponsorships for $1,000 each. No other players are successful in selling sponsorships. The $3,000 generated must be used to cover expenses for the entire team with every team member benefiting by approximately $176 ($3,000 / 17 players).
c. Example 3: Corporate checks received are presumed to be donations to IRTHA. Corporate checks will be allocated equally for the benefit of all team members.
