100% Non-Profit Legal Mandate
HQ Tennis Foundation Inc. is a registered 501(c)(3) tax-exempt public charity operating strictly for charitable, educational, and public benefit purposes under US federal and New York state law. The corporation is organized exclusively for exempt purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code. The foundation maintains absolute commercial neutrality: it does not engage in commercial merchandising, retail sales, or fee-for-profit enterprise.
Corporate Entity Disclosures
Statutory information required under Federal and New York State non-profit reporting laws.
| Regulatory Parameter | Statutory Detail |
|---|---|
| Official Legal Corporate Name | HQ Tennis Foundation Inc. |
| Federal Tax Status | Internal Revenue Code Section 501(c)(3) Tax-Exempt Public Charity |
| Federal Employer Identification Number (EIN) | 81-3301812 |
| IRS Public Charity Classification | Section 509(a)(2) / 170(b)(1)(A)(vi) Public Charity |
| State of Incorporation | New York (Domestic Not-For-Profit Corporation) |
| Principal Legal Domicile | Brooklyn, New York, United States |
| Publication Director & Executive Board President | {NOM_PRESIDENT} |
| Chief Financial Officer & Treasurer | {NOM_TRESORIER} |
| Secretary & Corporate Records Custodian | {NOM_SECRETAIRE} |
| Official Administrative Email | [email protected] |
Commercial Neutrality & Public Trust
This website (the "Portal") serves as the official informational repository of HQ Tennis Foundation Inc. In strict compliance with federal tax regulations and state charity guidelines, this platform is completely non-commercial.
We do not sell commercial merchandise, retail apparel, paid digital access, or commercial training courses. We do not host paid third-party advertisements, banner ads, tracking pixels for commercial retargeting, or affiliate marketing links. Every resource, instructional document, timetable, and registration guide published herein is provided as a free public service to the community.
Public Inspection of Tax Documents (Section 6104(d))
In full accordance with Section 6104(d) of the Internal Revenue Code and applicable Treasury Regulations, HQ Tennis Foundation Inc. provides copies of its Form 1023 (Application for Recognition of Exemption), IRS determination letter, and Form 990 annual information returns for the three most recent tax years to any individual requesting them.
Requests may be submitted by email to our Secretary at [email protected] or in writing to our headquarters in Brooklyn, New York. Copies are provided without charge other than a reasonable fee for reproduction and postage costs where paper fulfillment is requested.
Intellectual Property & Educational Fair Use
All original textual content, custom photography, curriculum frameworks, program designs, and graphics appearing on this portal are the intellectual property of HQ Tennis Foundation Inc., © 2026, or used under explicit license.
Educators, municipal park authorities, youth sports researchers, and community organizations are granted permission to download, reference, and quote portions of our instructional curriculum and public impact data strictly for non-commercial educational and public benefit purposes, provided clear institutional attribution to "HQ Tennis Foundation Inc." is maintained. Commercial republication or resale is strictly prohibited.
Athletic Activity Assumption of Risk & Safety Disclaimer
Participation in outdoor athletic clinics, tennis drills, and physical conditioning involves inherent physical risks, including but not limited to muscular strains, heat-related illness, and slip-and-fall incidents. HQ Tennis Foundation Inc. enforces comprehensive safety standards, including mandatory hydration breaks, CPR-certified coaching supervision, and regular court surface inspections.
Prior to participating in any organized clinic or tournament match, parents or legal guardians of minor participants must execute a formal Athletic Activity Waiver and Medical Emergency Authorization form. The information provided on this portal is educational and instructional in nature and does not substitute for personalized medical examination or individualized athletic training prescription by a licensed physician.
New York State Charities Bureau & CHAR500 Annual Reporting
HQ Tennis Foundation Inc. is fully registered with the Charities Bureau of the New York State Office of the Attorney General in compliance with Article 7-A of the Executive Law and Section 8-1.4 of the Estates, Powers and Trusts Law (EPTL).
Each year, following the conclusion of our annual financial audit, our organization files the mandatory New York State Annual Financial Report (Form CHAR500) accompanied by our complete IRS Form 990 schedule and independent certified public accountant audit report. Community members may inspect our public filings through the New York State Charities Bureau online database or by submitting an inquiry to our administrative office.
Conflict of Interest Policy (N-PCL § 715-a)
In accordance with Section 715-a of the New York Not-For-Profit Corporation Law, our Board of Directors has adopted and strictly enforces an institutional Conflict of Interest Policy. The policy mandates that all directors, key persons, and executive officers submit an annual written disclosure statement identifying any commercial relationships, family affiliations, or business transactions that could represent an actual or perceived conflict of interest with foundation operations.
Whenever a matter involving a potential conflict arises before the Board, the interested director must disclose all material facts and recuse themselves completely from deliberations and voting. Minutes of board proceedings must explicitly record the disclosure, the recusal, and the basis on which the disinterested board members determined that the transaction was fair, reasonable, and in the best interests of HQ Tennis Foundation Inc.
Digital Accessibility & WCAG 2.1 AA Compliance
HQ Tennis Foundation Inc. is dedicated to ensuring digital accessibility for all community members, including individuals with visual, auditory, cognitive, and motor impairments. This portal has been engineered in alignment with the Web Content Accessibility Guidelines (WCAG) 2.1 at the AA conformance tier.
Key accessibility measures include semantic HTML5 structure, logical nested headings (H1 through H3), clear color contrast ratios exceeding 4.5:1 against backgrounds, descriptive alternative text tags on all visual assets, keyboard navigation focus indicators, and 44-pixel minimum touch targets across all interactive mobile elements.
If you encounter any barrier when accessing information on this site, please notify our web accessibility liaison at [email protected] with the URL and a description of the issue. We will remediate the problem promptly.
Children's Online Privacy Protection Act (COPPA) Compliance
Because our non-profit programs directly serve children under thirteen years of age, our digital communications comply strictly with the Children's Online Privacy Protection Act (COPPA) and Federal Trade Commission regulations.
We do not knowingly collect personal identifiable information directly from children under thirteen through this website without verifiable parental consent. All clinic enrollment inquiries and volunteer youth applications must be submitted by a parent, legal guardian, or adult scholastic coordinator. Photographs of youth participants on this portal are published exclusively with prior written media release authorization from parents and guardians.
Document Retention & Destruction Policy
In alignment with federal Sarbanes-Oxley non-profit compliance standards and New York State records guidelines, HQ Tennis Foundation Inc. maintains an institutional Document Retention and Destruction Policy. Under this policy, corporate governance records (articles of incorporation, board meeting minutes, bylaws, and tax determination letters) are retained permanently.
Annual IRS Form 990 filings, CPA audit reports, and banking reconciliations are preserved for a statutory minimum of seven years. Volunteer background check clearances and athlete emergency medical release forms are securely stored for three years following the conclusion of a participant’s enrollment. All obsolete documents containing sensitive personal information undergo certified cross-cut shredding or cryptographic digital destruction.
Legal & Regulatory Inquiries
For formal statutory correspondence, service of regulatory notices, or inquiries concerning institutional governance bylaws, please contact our legal and administrative liaison team.
Contact Operations Team