Status of Retrosheet
Report prepared by David W. Smith, June, 1994
1. Retrosheet became a non-profit corporation in the state of
2. Retrosheet has also retained the services of an accountant and
tax advisor, John H. Gil, a CPA and Accounting Professor at
3. Retrosheet has obtained the requisite Employer Identification
Number from the IRS. This identifying number is required even
if the corporation has no employees.
4. The status of Retrosheet as a tax-exempt charitable
corporation is still undecided. The statement of
incorporation categorizes Retrosheet as a 501(c)(6)
organization (this is the IRS regulation number). The IRS
description of a 501(c)(6) organization is:
Business Leagues, Chambers of Commerce, Real Estate
This categorization does not permit donations to the
corporation to be tax-deductible to the donor. In order to
have donations be tax-deductible, Retrosheet must be approved
as a 501(c)(3) organization. The IRS description of a
501(c)(3) organization is:
Religious, Educational, Charitable, Scientific, Literary,
Testing for Public Safety, to Foster National or
International Amateur Sports Competition, or Prevention
of Cruelty to Children or Animals Organizations.
The application for this status is daunting (the IRS estimate
is some 8 hours for its completion). A draft of the
application is in preparation and will be distributed to the
Directors by the end of June, 1994 for their comments before
it is submitted.
5. The incorporation procedure required that two of the five
Directors be appointed for three year terms, two for two year
terms and one for a one year term. David Smith and Sherri
Nichols were selected for the three year appointments, Luke
Kraemer and David Vincent for the two year appointments, and
Ron Rakowski for the one year term.
6. There are currently 65 people working as translators for
Retrosheet, although the level of activity is extremely varied
among this group. There are 19 people working as inputters at
this time, 15 of whom are also translators.
7. As of
into the computer for Retrosheet. In addition there are some
800 games which have been translated and await computer entry.
8. Retrosheet has received two very positive reviews in recent
organization in its "Extra Innings" section in its June 12
issue. STRAT FAN, a quarterly magazine "for and by Start-O-
Matic fans" covered our group in its Summer 1994 issue along
with a very nice article about Luke Kraemer and his 1967 AL
9. In the last two weeks, Retrosheet has benefitted greatly from
the assistance of Gary Gillette, President of the Baseball
Diego Padres and the Milwaukee Brewers have agreed to let us
copy their scorebooks. The Padre work will begin immediately
labor. The Brewers require that we wait until the conclusion
of the current season.
10. There are now only two teams which have not yet agreed to
allow us to copy their scorebooks:
contacts have been made in
recently been initiated, although the situation is still
unclear. We do not have a close relationship with the Tigers,
but Gary Gillette has turned his attention to them.