Business & farm

I have included a few links that should be helpful.  I also recommend that you have a short meeting with an attorney that provides NFP advice.

You may or may not have to file for NFP status according to the form 1023-EZ instructions:

https://www.irs.gov/pub/irs-pdf/i1023ez.pdf

If you don't file for NFP status, you will be a taxable entity, which will depend on how you completed your SS-4.

Get some upfront legal and tax advice.  Even though the $$ are not significant, penalties for not filing correctly will easily exceed any tax liability, if applicable.

https://nilanjohnson.com/you-run-a-youth-sports-organization-should-you-set-up-a-501c3-or-an-llc/

Since this is most likely a very small group, any filing requirements should not be overly taxing, but you need to understand which forms are applicable.

*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.