Nonprofit Documents

Pursuant to IRS Directive for exempt organizations, “UPDATE: THE FINAL REGULATIONS ON THE DISCLOSURE REQUIREMENTS FOR ANNUAL INFORMATION RETURNS AND APPLICATIONS FOR EXEMPTION,” Part 11.A , Bay Area Baseball Association is making the following documents widely available via its website.

For documents that request a username or password, the username is baba and the password is 501.

501(c)(3) Application Documents

The following documents were submitted to the IRS as part of the Bay Area Baseball Association (BABA) application for 501(c)(3) status. The IRS requires that organizations operating under the section of 501(c)(3) tax code make the 501(c)(3) application and all documents submitted with the application, as well as any documents returned by the IRS, available to the public. Please see the applicable documents below.

Forms 990

The following documents are the tax returns submitted to the IRS for Bay Area Baseball Association. The IRS requires that organizations operating under the section of 501(c)(3) tax code make the last three tax returns available to the public. Please see the available Bay Area Baseball Association tax returns below.

Although BABA has been operating since 2004, from 2004 – 2007 BABA was an umbrella organization under the public charity National Heritage Foundation (NHF) that oversaw BABA finances and filed the BABA tax returns as part of their larger organization. When tax law changed in 2006 for umbrella public charities, NHF was no longer able to manage other charities, and BABA had to apply for its own corporate and nonprofit status. BABA incorporated and was accepted under the IRS 501(c)(3) section of the tax code as USSSA Bay Area Baseball Association on January 3, 2007.

For more information about acquiring nonprofit status for your organization, see the IRS Charities & Non-Profits website.

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