I’m no accountant/lawyer, but I’ve done a lot of fund raising for non-profits, and this is what I’ve been told: 1) Donations to your team are NOT tax-deductible for the people who donate. 2) You have to pay sales tax when you buy items (most regular non-profits do not). Otherwise, I think you’ll be fine. The IRS won’t come attack your baseball time. Just don’t go to businesses/people and ask for donations, unless you offer something in return. Right or wrong, most business will donate mostly for the tax deduction they get and they won’t get one from you due to your lack of non-profit status. I run a school club that doesn’t have non-profit status and we frequently use fundraising companies, which work well. Otis Spunkmeyer, Country Meats, Krispy Kreme, etc. Hope I helped you a little bit.