Showmens Assoc Charities Corp

“Showmens association charities corp. Rents space from international independent showmen's association, inc., a 501c7 organization. Showmens association charities corp. Uses space for offices, for a party room for the huge handicapped children's christmas party, and outdoor space for the all-volunteer charity circus put on annually under a tent with elephant rides and other attractions. The two corporations share two common directors. They are related in that they have the same membership, and they reimburse for some expenses.”

“Program service income is not unrelated income as putting on a charity circus and a handicapped children's christmas party are two of the organization's exempt purposes. These are the donations received. Raffle income in not unrelated business income as it is done with volunteer labor and is not regularly carried on.”

“Charity circus cost of goods sold 11,946 special needs kids' party cost of goods sold 6,881 expenses advertising 2,312 supplies 1,507 office 296 meals 63 taxes 70 total 23,075”