Primarily organized and operated to conduct basic or fundamental research within the Recreation, Sports, Leisure, and Athletics areas .
Teaching a particular sport to children conducted by qualified volunteers to prevent juvenile delinquency.
IRS Rev. Rul. 65-2, 1965-1 C.B. 227
Retains control and discretion over the use of funds for its own 501(c)(3) exempt purposes.
IRS Rev. Rul. 68-489, 1968-2 C.B. 210.