Tax Court Denies Exempt Status To Group Using Trading Card Games To Promote Sobriety
"GameHearts was founded to promote sobriety by providing alternative gaming activities. "
"We do not conclude that recreational therapy would not be an appropriate means of achieving a charitable purpose. We likewise do not conclude that the type of recreation—here gaming—should affect our analysis of GameHearts' status. We also accept GameHearts' argument that its offerings are less attractive to those gaming participants who could afford to pay to play."
https://www.forbes.com/sites/peterjreilly/2015/11/22/tax-court-denies-exempt-status-to-group-using-trading-card-games-to-promote-sobriety/#4afced971641