USATF So Cal By-laws – Revised October 2023 (PDF)
Financials
Budget
2025 USATF Southern California Association Budget Summary (PDF)
Charitable Registration
California State Charity Registration
Tax Returns
2023 USATF Southern California Association Tax Return (PDF)
Tax Deductions
Tax Deductions for Volunteers
USA Track & Field is a charitable organization under Internal Revenue Code section 501(c)(3) and, as such, contributions to USATF may be tax deductible to the contributor. In addition, there may be tax benefits for those who volunteer their time to USATF events and programs.
Volunteers cannot deduct the value of time spent volunteering or the value of services provided to a charitable organization; however, certain out-of-pocket expenses directly related to volunteer service may be deductible. Expenses that may be deductible include transportation costs (for current mileage deduction rates, visit the IRS website), unreimbursed supplies and other expenses. Certain expenses, such as childcare costs incurred while volunteering and travel that has a significant element of pleasure or recreation, are not deductible.
Tax deductions are only available if a volunteer “itemizes” his or her taxes and may be subject to limits or exclusions. Please review the IRS Publication on Charitable Contributions (PDF) or contact your tax advisor for more information.
Tax Deductibility of Membership Fees
USA Track & Field is a charitable organization under Internal Revenue Code section 501(c)(3) and, as such, your membership fee may be tax deductible as a charitable contribution depending on your personal tax situation. Please consult your tax advisor. The maximum deductible amount is based on the value of benefits returned to you in exchange for your membership fee – that is, you must reduce the total amount paid by the fair value of benefits received. Since benefits received may vary by Association, you should consider both the National benefits and Association benefits. For purposes of the IRS contribution rules, the National benefits have a value of $2 when determining the amount of your charitable contribution.
