Cauthen, 041919 ALAGO, AGO 2019-32

Case DateApril 19, 2019
CourtAlabama
Honorable Harvey E. "Sonny" Cauthen
AGO 2019-32
No. 2019-032
Alabama Attorney General Opinion
State of Alabama Office of the Attorney General
April 19, 2019
         Honorable Harvey E. "Sonny" Cauthen          Chairman, Alabama Athletic Commission          260 Commerce Street, Suite 9          Montgomery, Alabama 36104          Athletic Commission - Funds -Donations - Sporting Events -Boxing          The Athletic Commission ("Commission") may donate funds received from applications, fundraising, or promotions to the Southeastern Association of USA Boxing for trophies and awards for amateur boxers competing in the Golden Gloves Championship of Alabama if the Commission determines that such financial support promotes amateur boxing, wrestling, or mixed martial arts.          Dear Chairman Cauthen:          This opinion of the Attorney General is issued in response to your request on behalf of the Alabama Athletic Commission.
QUESTION
May the Athletic Commission donate funds directly to the Southeastern Association of USA Boxing to help purchase trophies and awards for amateur boxers competing in the Golden Gloves Championship of Alabama?
         FACTS AND ANALYSIS          Your request states that the Southeastern Association of USA Boxing ("Association") is a nonprofit organization exempted from the taxation of income.          The Commission was created by the Alabama Boxing, Wrestling, and Mixed Martial Arts Act, codified at section 41-9-1020, et seq., of the Code of Alabama. Ala. Code §§ 41-9-1020 to 41-9-1040 (2013). The powers of the Commission are set forth in section 41-9-1024 of the Code of Alabama. Section 41-9-1024(i) states as follows:
(i) The Commission may engage in activities which promote amateur boxing, amateur wrestling, and amateur mixed martial arts in this state and contract with any nonprofit organization which is exempted from the taxation of income. To support amateur boxing, amateur wrestling, and amateur mixed martial arts in this state, the commission may promote voluntary contributions
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