(i) "nonprofit association" means an entity which is
organized as a nonprofit corporation or nonprofit unincorporated
association under the laws of this Commonwealth or the United
States or any entity which is authorized to do business in this
Commonwealth as a nonprofit corporation or unincorporated
association under the laws of this Commonwealth, including, but
not limited to, youth or athletic associations, volunteer fire,
ambulance, religious, charitable, fraternal, veterans, civic, or
any separately chartered auxiliary of the foregoing, if
organized and operated on a nonprofit basis;
(iv) "sports program" means baseball (including softball),
football, basketball, soccer and any other competitive sport
formally recognized as a sport by the United States Olympic
Committee as specified by and under the jurisdiction of the
Amateur Sports Act of 1978 (Public Law 95-606, 36 U.S.C. § 371
et seq.), the Amateur Athletic Union or the National Collegiate
Athletic Association. The term shall be limited to a program or
that portion of a program that is organized for recreational
purposes and whose activities are substantially for such
purposes and which is primarily for participants who are 18
years of age or younger or whose 19th birthday occurs during the
year of participation or the competitive season, whichever is
longer. There shall, however, be no age limitation for programs
operated for persons with physical handicaps or persons with
mental retardation;
(v) "support" means:
(A) the funds raised from sales are used to pay the expenses
of a sports program or a youth center; or
(B) the nonprofit association sells the food and beverages
at a youth center or a location where a sports program is being
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