The Middle Tennessee Futbol Club (MTFC) is recognized as a tax exempt entity by the Internal Revenue Service under section 501(c)(3) of the Internal Revenue Code. Contributions to MTFC are deductible under section 170 of the Code. The purpose of Middle Tennessee Futbol Club shall be to develop, promote, advance, and administer the sport of youth soccer via a solid recreational only soccer club among youth players registered with the Association, regardless of their ability to pay. The organization will also allow handicapped children to play soccer regardless of their ability to play.