Charitable purposes under IRC Section 501(c)(3) include the promotion of social welfare by organizations designed to combat juvenile delinquency. The primary guidance on this specific charitable purpose may be found in Revenue Ruling 80-2015, which provides in pertinent part:
Trusts created for the purpose of promoting sports for children have been upheld as charitable on the basis of either combatting juvenile delinquency or advancing education.
By developing, promoting, and regulating a sport for individuals under 18 years of age, under the circumstances described above, the organization combats juvenile delinquency by providing a recreational outlet for the young people. See Rev. Rul. 65-2, 1965-1 C.B. 227, which provides, in part, that an organization that is organized and operated for the purpose of teaching a particular sport to children by holding clinics conducted by qualified instructors and by providing free instruction, equipment, and facilities is combatting juvenile delinquency within the meaning of section 501(c)(3) of the Code.
In order for activities to fall within the specific purpose of combatting juvenile delinquency, they must be limited to participants under 18 years of age. See PLR 201824012:
You are not like the organization described in Rev. Rul. 80-215. You are not combating juvenile delinquency by providing a recreational outlet for youth ages 18 years or younger. You have no way to limit participation in your gaming to youth who are under the age of 18. Participants of any age may play G and H via your server. Your primary activity is operating in a social and recreational manner through the provision of game servers for recreational purposes. Furthermore, your activities do not exclusively serve a charitable class of individuals, such as youth under the age of 18.
Examples
While the guidance from the IRS has focused on youth sports, presumably other types of activities may be viewed as charitable for combatting juvenile delinquency, including:
- mentorship programs
- counseling
- tutoring programs
- vocational training
- substance use education, prevention, and rehabilitation
- recreational activities
- arts programs
- after school programs
- support groups
- housing programs
- emergency support programs (e.g., addressing homelessness, runaways, crisis intervention)
- advocacy for juvenile justice initiatives and reforms, including with respect to specific racial and ethnic groups
Related Charitable Purposes
Charitable purposes also include the promotion of social welfare by organizations that conduct activities to: