The St. Louis Sports Hall of Fame is pleased to announce that it has received confirmation that it is exempt from Federal income tax under section 501 (c) (3). Contributions to the Hall of Fame are deductible under section 170 of the code. The Hall of Fame is also eligible to receive tax deductible bequests, devises, transfers or gifts under section 2055, 2106 or 2522 of the Code.

Organizations exempt under section 501 (c) (3) of the Code are further classified as either public charities or private foundations. It has been determined that the Hall of Fame is a public charity under the Code.

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