Financial Transparency
Arizona Boosters Foundation is a public charity. As a 501(c)(3) nonprofit, we are committed to transparency about how we are organized, how we generate revenue, and how funds are distributed to the teams and athletes we serve.
Who We Are
Arizona Boosters Foundation, Inc. is a domestic nonprofit corporation organized under the laws of the State of Arizona and recognized by the Internal Revenue Service as a 501(c)(3) tax-exempt public charity.
How ABF Makes Money
We operate three categories of programs. The fee structure for each is disclosed here in full:
| Program | Team Keeps | ABF Keeps | Notes |
|---|---|---|---|
| Donation Campaign | 95% of all donations received | 5% admin fee | Covers platform and processing costs |
| Ripped Jerky Fundraiser | 100% of team profit (approx. $2/bag sold at $10) | $0 | ABF earns nothing on product sales |
| Gold Athletics Gold Card | 100% of team profit ($12.50 per $25 card sold) | $0 | ABF earns nothing on product sales |
| Direct Donations to ABF | N/A | 100% retained by ABF | Used for programs, operations, and mission |
ABF does not keep any portion of product-based fundraiser proceeds (Ripped Jerky or Gold Card). The 5% admin fee on Donation Campaigns is ABF’s only source of revenue from team campaigns. All remaining funds are held in trust and disbursed to the beneficiary team or program.
How Funds Reach Teams
All team fundraising campaigns are processed through Zeffy, a 0%-fee nonprofit fundraising platform. Here is how collected funds flow to beneficiary programs:
- Donation campaigns via Zeffy: Donations are deposited to Arizona Boosters Foundation’s bank account on a weekly basis, on the week following receipt of funds.
- Check donations: Deposited upon receipt and become available once funds clear.
- Disbursement to teams: Funds are disbursed to the beneficiary team, school, league, or program account within 3 business days of availability, by ACH transfer or physical check.
What Donors and Sponsors Can Deduct
Arizona Boosters Foundation is a 501(c)(3) public charity, EIN 39-3080525. Contributions may be tax-deductible to the extent permitted by law. The deductible amount may be reduced by the value of goods, services, advertising, or other benefits received.
Gifts where you receive nothing in return. A straightforward donation to ABF or to a team campaign, where the donor receives no goods or services back, is generally deductible in full. Donors receive a written acknowledgment.
Payments where you receive something back. If you receive goods or services in exchange for a payment — an event ticket, a meal, an auction item, merchandise, advertising — only the amount you paid above the fair market value of those benefits may be deductible. For payments over $75 that are partly a contribution and partly for goods or services, ABF provides the written disclosure statement the IRS requires.
Business sponsorships. The IRS distinguishes a qualified sponsorship acknowledgment — a sponsor’s name, logo, and neutral recognition — from advertising, which involves qualitative claims, pricing, or calls to action. Payments for advertising, marketing exposure, introductions, or products and services received may be non-deductible as a charitable contribution, or deductible only in part. Sponsors may be able to treat such payments as an ordinary business expense instead. See our business partnerships page.
Product fundraisers are purchases, not gifts. Buying jerky, a discount card, or other merchandise through an ABF fundraiser is a purchase. These payments are generally not deductible as charitable contributions.
IRS Form 990
As a new nonprofit organization with annual gross receipts under $50,000, Arizona Boosters Foundation files a Form 990-N (e-Postcard) with the Internal Revenue Service each year. This filing confirms our active tax-exempt status but does not include detailed line-item financial disclosures.
Our 990-N filings can be confirmed via the IRS Tax Exempt Organization Search: apps.irs.gov/app/eos.
Board of Directors & Staff
Arizona Boosters Foundation is governed by a volunteer board of directors and operates with a lean staff structure focused on maximizing direct program support.
How We Prevent Favoritism in Awards
Arizona Boosters Foundation distributes funds to teams and, in the future, intends to award scholarships to individual student-athletes. Because ABF is a small organization, we hold ourselves to written rules about who may receive an award and how those decisions are made.
Who cannot receive an award. ABF directors, employees, and their immediate family members are not eligible to receive ABF scholarships or other individual awards. This rule has no exceptions and is not waivable by the board.
Recusal. Any reviewer who has a personal relationship with an applicant must disclose that relationship and recuse themselves from that applicant’s review. Disclosure is required even when the reviewer believes they can be impartial.
Written records. The reasons for each award decision are documented in writing and retained, so that any decision can be reviewed after the fact.
No donor-directed individual gifts. ABF does not accept donations earmarked for a specific named individual. As the recipient nonprofit, ABF retains legal discretion and control over donated funds, which is an IRS requirement for tax-deductible charitable giving. Donors and sponsors cannot select or direct who receives an award.
Contact Us About Our Finances
We welcome questions from donors, grantors, teams, and the public about how Arizona Boosters Foundation operates. If you have a specific financial question that isn’t answered on this page, reach out: