Cauthen, 041919 ALAGO, AGO 2019-32
Case Date | April 19, 2019 |
Court | Alabama |
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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