Carolina Blue Wrestling Club Inc

The applicant, Carolina Blue Wrestling Club, Inc. (the Organization), is organized and operated as both an amateur sports organization withinthe meaning of Sections 501(c)(3) and 501(j) of the Internal Revenue Code of 1986, as amended (Code) and an educational organization withinthe meaning of Code Section 501(c)(3). The Organization has two primary purposes. First, to prepare amateur wrestlers to compete in nationaland international wrestling competitions and second, to educate North Carolina youth in the sport of wrestling. Due to the expensive nature ofamateur and youth wrestling, limited facilities for participation, and limited availability of coaches capable of training wrestlers to participate inhigh level competitions, it is necessary to provide facilities, equipment, and coaches to foster wrestling.