Hutchinson Baseball Enterprises, Inc. (Hutchinson, Inc.), was incorporated under the laws of Kansas. Some of the purposes of the corporation, according to its bylaws, were to “promote, advance, and sponsor baseball, which shall include Little League and Amateur baseball, in the Hutchinson, Kansas, area.” The corporation was involved in a number of activities, including leasing a field for American Legion teams, furnishing instructors as coaches for Little League teams, conducting a Little League camp, and leasing a baseball field to a local junior college for a nominal fee. Hutchinson, Inc., raised money through ticket sales to amateur baseball games, concessions, and contributions. Any profits were used to improve the playing fields. Profits were never distributed to the corporation’s directors or members. What type of corporation is Hutchinson, Inc.? Hutchinson Baseball Enterprises, Inc. v. Commissioner of Internal Revenue, 696 F. 2d 757, 1982 U. S. App. Lexis 23179 (United States Court of Appeals for the Tenth Circuit)