Hawaii Amateur Surfing Association

Line #101: net income from special events: the entrance fees paid by contestants helped the surfers to experience an organized amateur surf competition, where not only skill is involved but sportsmanship is also exhibited. These surf meets help the more proficient surfers to compete with the world's best wave riders. In addition, the surf meets provide experience for the judges to qualify them for world competition.

Line #103a: the income generated through advertising and sponsorship allows the organization to expose the art of surfing to the general public. It also helps to perpetuate this ancient hawaiian sport not only locally but throughout the world. Banners, flags and t-shirts displaying a surf meet helps to promote surfing among its island visitors.