About the NLBPA

The Negro League Baseball Players Association (NLBPA) exists to honor and celebrate the significant contribution of Negro Leagues players to baseball and American history, to collect and preserve that history, to educate others so that Negro League players may be a source of pride and inspiration for generations to come, and to support and promote the general and financial well being of former Negro Leagues players.

What does it mean to be a 501(c)(3) organization?
For charities, this means that they can accept contributions and offer donors a tax deduction for their gifts. For donors, this means your contributions are fully tax-deductible to the amount allowed by law.

What is my tax benefit for charitable contributions?
The chart below gives the deduction for a single person in each tax bracket making a cash donation of $100. The instructions for the 1040 Form will help determine the exact amount of your deduction, which will vary depending on your tax bracket and whether you file as a single person or jointly.

Tax Bracket Donation Amount Benefit Out-of-Pocket Cost
15% $100 $15 $85
28% $100 $28 $72
31% $100 $31 $69
36% $100 $36 $64
39.6% $100 $39.6 $60.4

What counts as a charitable organization?
A charitable organization is generally defined as any nonprofit organization that is incorporated and identified by the IRS as a 501(c)(3) organization. These organizations have been given tax-exempt status and can accept contributions.  Visit www.irs.gov or consult with a professional tax advisor for more information.

How can I take a deduction for my donation?
To claim a deduction, you will need to fill out a 1040 Form, which is available through the IRS website, and itemize your deductions on Schedule A. If you fill out the short form or take standard deductions, you cannot claim your contributions.

Do I need a receipt for donations I make?
The IRS doesn't require receipts for cash donations under $250, but you should keep donation information on file. Cash contributions of $250 and over require an acknowledgement that must be sent to the IRS with your tax returns.

Do I need any acknowledgement for donations under $250?
Though the IRS doesn’t require receipts for donations under $250, it is a good idea to keep this information on file. Be sure to keep the canceled check, credit card statement, or email receipt from the organization to which you donate. Always note the donation amount, the date of the contribution, and the name of the charity.

For donations over $250, what information does the receipt need?
The receipt needs to record the donation amount, the date the donation was made, and the name of the charity, as well as a written acknowledgement from the organization of any property or services that you may have received in return for your donation and an estimate of their value. The IRS should acknowledge an email receipt as an acceptable record of donation, but to be certain, always consult your tax advisor.  You will also have to submit your receipts to the IRS by the due date for tax returns OR by the date you file your tax returns for the year in which you made the donation, depending on which one comes first.

Can I take a deduction for volunteering my time and services?
You cannot deduct the value of time or services to a charitable organization, but you can deduct any hard costs associated with that volunteering, such as the gas or bus fare it costs to get there. For example, if you volunteer in a charitable hospital and have to wear a uniform, you can deduct the cost of buying and cleaning the uniform. Your friends at the IRS will let you deduct any out-of-pocket expenses you acquire in the course of volunteering.

Please note that the IRS changes taxation rules frequently.  Please visit www.irs.gov or consult with a professional tax advisor for the most current information.