We accept donations of new and used clubs. Northeast Accessible Golf Association is a nonprofit corporation, which is classified by the IRS as exempt under IRS Section 501(c)(3). Donations qualify for maximum tax benefits allowable by the IRS. Northeast Accessible Golf Association will send you a letter acknowledging your donation. Use this letter as supporting documentation for your IRS deduction, since the ‘fair market value’ of your donation may be tax deductible.