United States Golf Association
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE UNITED STATES GOLF ASSOCIATION CHAMPIONS AND ADVANCES THE GAME OF GOLF. IT SERVES MILLIONS OF GOLFERS AND THOUSANDS OF GOLF COURSES BOTH WITHIN THE UNITED STATES AND AROUND THE WORLD THROUGH PROGRAMS AND SERVICES THAT PROMOTE A THRIVING, WELCOMING AND SUSTAINABLE GAME.
- Income
- $296.6 million
- Spending
- $304.3 million
- Spent on programs
- 82%
- Reserves
- 20.7 months of spending
- Largest source of income
- fees for its services, 56%
- Employees
- 588
- Volunteers
- 7,300
- Highest pay
- $3.0 million, ceo
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 89 out of 100. Higher than 85% of charities in its peer group (recreation and sports, over $100m).
Reserves
35 of 35Spendable reserves would cover 20.7 months of spending.
Debt
16 of 20It owes 19% of what it owns.
Living within its means
8 of 15Spending exceeded income by 3% of income.
Income trend
15 of 15Income rose 40% on the year before.
Spending floor
15 of 1582% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 45% of charities in its peer group (recreation and sports, over $100m).
Independent board
25 of 2515 of 15 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $202.1 million spent. SHOWCASESEE SCHEDULE OSHOWCASE:THE USGA CONDUCTS 15 NATIONAL CHAMPIONSHIPS THAT CELEBRATE ATHLETICISM AT THE HIGHEST LEVEL OF THE GAME FOR BOTH PROFESSIONAL AND AMATEUR PLAYERS AND INSPIRES GOLFERS WORLDWIDE TO PLAY AND ENJOY THE GAME. IT CONDUCTS THE U.S. OPEN, U.S. WOMEN'S OPEN PRESENTED BY ALLY, U.S. SENIOR OPEN, U.S. SENIOR WOMEN'S OPEN CHAMPIONSHIP AND THE U.S. ADAPTIVE OPEN, WHICH ARE OPEN TO PROFESSIONAL AND AMATEUR GOLFERS AROUND THE WORLD. THE USGA ALSO ANNUALLY CONDUCTS 10 NATIONAL AMATEUR CHAMPIONSHIPS AND CONDUCTS AND SUPPORTS SEVERAL INTERNATIONAL COMPETITIONS. THE USGA PROMOTES THE GAME AT ITS HIGHEST LEVEL THROUGH A VARIETY OF DIFFERENT MEANS INCLUDING NATIONAL AND INTERNATIONAL TELEVISION AND RADIO BROADCASTS, AND DIGITAL AND SOCIAL MEDIA PLATFORMS. ADDITIONALLY, THE USGA SUPPORTS TEAMS FOR SEVERAL INTERNATIONAL AMATEUR GOLF CHAMPIONSHIPS, PROVIDING OPPORTUNITIES FOR ATHLETES TO COMPETE IN GLOBAL EVENTS.THE USGA ALSO MAINTAINS THE WORLD'S LARGEST GOLF MUSEUM AND LIBRARY DEDICATED TO THE GAME'S HISTORY AND SERVES AS A STEWARD OF EXTENSIVE HISTORICAL COLLECTIONS, INCLUSIVE OF PRESERVATION AND ACQUISITION OF HISTORIC ARTIFACTS, A RESEARCH CENTER, PHYSICAL AND ONLINE LIBRARY AND EDUCATIONAL PROGRAMS. THESE MUSEUMS - LOCATED IN BOTH NEW JERSEY AND NORTH CAROLINA - ARE OPEN TO THE PUBLIC. WE ALSO MANAGE THE WORLD GOLF HALL OF FAME ON OUR PINEHURST, N.C., CAMPUS ON BEHALF OF THE GAME.
- $26.6 million spent. ADVANCESEE SCHEDULE OADVANCE:WE ADVANCE THE GAME TO ENABLE A FUTURE THAT IS EVEN BETTER THAN IT IS TODAY. THIS MEANS ENSURING THAT ALL GOLFERS HAVE ACCESS AND FEEL WELCOME. THIS STARTS WITH JUNIORS AND CONTINUES THROUGH A GOLFER'S LIFETIME JOURNEY IN THE GAME. WE'RE PASSIONATELY PURSUING BETTER ON-COURSE PLAYING CONDITIONS THROUGH OUR EXPERT AGRONOMY TEAM, THE USGA GREEN SECTION, WHILE ADVANCING RESEARCH AND SCIENCE TO ENSURE GOLF COURSES ARE ENVIRONMENTALLY AND ECONOMICALLY SUSTAINABLE. THE USGA GREEN SECTION OFFERS PRODUCTS AND SERVICES THAT ADVANCE GOLF FACILITIES, INCLUDING THE DEVELOPMENT OF MEASUREMENT AND DECISION-MAKING TOOLS. COURSE CONSULTING SERVICES OFFERED TO GOLF COURSES PROVIDE EXPERTISE TO FACILITIES THROUGH PROVEN SCIENCE-BACKED AND DATA-DRIVEN BEST PRACTICES. THE GREEN SECTION ALSO PROVIDES EDUCATIONAL RESOURCES THROUGH THE GREEN SECTION RECORD, SPEAKING ENGAGEMENTS, AND CONFERENCES. THE GREEN SECTION ALSO MANAGES THE MIKE DAVIS PROGRAM FOR ADVANCING GOLF COURSE MANAGEMENT, PROVIDING GRANTS ANNUALLY TO UNIVERSITIES AND RESEARCHERS THAT ADVANCE TURFGRASS SCIENCE, REDUCE RESOURCE CONSUMPTION AND FOSTER INNOVATION RELATED TO GOLF COURSE MAINTENANCE. THE USGA DELIVERS ON ITS MISSION TO CHAMPION AND ADVANCE THE GAME THROUGH VARIOUS EFFORTS TO FOSTER A WELCOMING GAME FOR ALL. SEVERAL PROGRAMS AND INVESTMENTS HAVE FUELED THIS WORK - FROM JUNIOR GOLF PROGRAMS TO CAREER PROGRAMS, EDUCATION AND DEVELOPMENT OF EMPLOYEE RESOURCE GROUPS. THE USGA'S PJ BOATWRIGHT PROGRAM HAS OPENED MORE THAN 180 PAID INTERNSHIPS IN THE GAME OF GOLF ANNUALLY, PROVIDING IN-DEPTH WORK EXPERIENCES, AND HAVE INITIATED GRANTS PROGRAMS FOR FIRST TEE AND LPGA/USGA GIRLS GOLF LOCAL CHAPTER GRANTS. THE USGA CONDUCTS A 10-DAY IMMERSIVE PATHWAYS INTERNSHIP EXPERIENCE DURING U.S. OPEN WEEK TO PROVIDE COLLEGIATE AND GRADUATE STUDENTS AN OPPORTUNITY TO EXPLORE THE MANY CAREER PATHWAYS AVAILABLE IN GOLF. THE USGA IS ALSO ONE OF THE PRIMARY FUNDING SOURCES FOR MAKE GOLF YOUR THING, A COLLABORATIVE PROGRAM AMONG GOLF'S LEADING ORGANIZATIONS TO OPEN MORE WAYS FOR BUSINESS, CAREER AND PLAYING OPPORTUNITIES IN GOLF. THE WORLD HANDICAP SYSTEM, GOVERNED BY THE USGA IN THE U.S., LIKEWISE DELIVERS TOOLS AND TECHNOLOGY TO HELP GOLFERS OF ANY ABILITY TO PLAY ON AN EQUITABLE BASIS WITH EACH OTHER AND TRACK PROGRESS. CHAMPIONSHIP QUALIFIERS AND GLOBAL COMPETITIONS HAVE ALSO BEEN FUNDED BY THE USGA IN COMMUNITIES THROUGHOUT LATIN AMERICA, CENTRAL AMERICA, MEXICO AND ASIAN COMMUNITIES TO INSPIRE MORE PEOPLE TO PLAY. RULES EDUCATION AND TRAINING HAS BEEN TRANSLATED INTO MULTIPLE LANGUAGES.EACH YEAR, THE USGA INVESTS IN A VARIETY OF PROGRAMS AND SERVICES THAT BENEFIT ALL GOLFERS TO BOTH WELCOME AND GROW THE GAME. THE USGA SUPPORTS GRASSROOTS GOLF PROGRAMS FOR JUNIORS, INCLUDING FIRST TEE, LPGA*USGA GIRLS GOLF AND DRIVE CHIP & PUTT, WHICH TOGETHER PROVIDE ACCESS TO THE GAME FOR HUNDREDS OF THOUSANDS OF JUNIORS ANNUALLY.
- $15.3 million spent. UNIFYSEE SCHEDULE OUNIFY: GHIN & REGIONAL AFFAIRSTHE USGA PROVIDES SERVICES AND OPPORTUNITIES TO MORE DEEPLY ENGAGE GOLFERS IN THE GAME. IT MAINTAINS A ROBUST TECHNOLOGY PLATFORM THAT CALCULATES A HANDICAP INDEX FOR ANY GOLFER IN THE UNITED STATES WHO WISHES TO MEASURE THEIR GOLF ABILITY OR PLAY A FAIR GAME THROUGH A GOLF ASSOCIATION OR CLUB. MILLIONS OF GOLFERS, AS WELL AS GOLF ADMINISTRATORS, SOME INTERNATIONAL GOLFERS IF THEIR FEDERATION IS A CUSTOMER OF THIS USGA SERVICE AND THOSE WHO CONDUCT EVENTS, USE THIS SYSTEM DAILY TO CONNECT WITH THE GOLF COMMUNITY. THIS PLATFORM DELIVERS SERVICES THROUGH TOOLS SUCH AS APPLICATIONS AND ONLINE PROGRAMS TO PROMOTE ACCESSIBILITY AND WELCOME MORE PEOPLE TO GOLF REGARDLESS OF ABILITY. THROUGH ITS GOLF HANDICAP AND INFORMATION NETWORK (GHIN), GOLF ASSOCIATIONS DOMESTICALLY AND INTERNATIONALLY DELIVER A RELIABLE HANDICAP INDEX TO MILLIONS OF GOLFERS.
- $6.1 million spent. GOVERN: RULES, EQUIPMENT STANDARD, WAGRWE GOVERN WITH A FOCUS ON THE BEST INTERESTS OF THE GAME LONG-TERM, WITHOUT BIAS, PROVIDING A STRONG FRAMEWORK ON WHICH THE GAME CAN BE PLAYED BY ALL. WE GOVERN THE GAME THROUGH A CLEARLY DEFINED SET OF PLAYING, AMATEUR STATUS, HANDICAPPING AND EQUIPMENT RULES TO PROMOTE AND ENSURE FAIR PLAY. TRANSPARENCY, INCLUSION AND EDUCATION ARE IMPORTANT TENETS OF OUR GOVERNANCE ROLE. THE USGA'S ROLE AS A GOVERNING BODY IS SHARED GLOBALLY WITH THE R&A, AND INCLUDES WRITING AND INTERPRETING THESE RULES, AS WELL AS PROVIDING EDUCATION ASSETS FOR GOLFERS, GOLF ADMINISTRATORS AND GOLF FEDERATIONS. INCLUDED IN THIS FUNCTION IS DELIVERY OF BOTH PRINTED AND DIGITAL LEARNING TOOLS, SEMINARS, AND THE TRAINING OF THOUSANDS OF RULES OFFICIALS THROUGH A SINGULAR TESTING PROCESS. THE USGA MAINTAINS ONE OF TWO GOLF EQUIPMENT TESTING FACILITIES IN THE WORLD TO ENSURE GLOBAL CONFORMANCE AND PROMOTE A FAIR AND EQUITABLE GAME FOR ALL. IN ITS GOVERNANCE ROLE, THE USGA ALSO CONDUCTS RESEARCH AND APPLIES SCIENCE TO ENSURE THE INTEGRITY OF THE SPORT WHILE PROMOTING INNOVATION.OTHER SERVICES THE USGA ENGAGES WITH MEMBERS WHOSE FINANCIAL SUPPORT HELPS FUEL MANY OF ITS PROGRAMS, AND OFFER BENEFITS TO THEM INCLUDING EDUCATION OPPORTUNITIES, GOLF EVENT ACCESS, AND OTHERS. THROUGH ITS 57 ALLIED GOLF ASSOCIATIONS IN EVERY U.S. STATE AND PUERTO RICO, THE USGA ALSO HAS A NETWORK THAT PROVIDES SERVICES LOCALLY TO EVERY GOLF COMMUNITY IN AMERICA. THIS NETWORK DELIVERS KEY USGA SERVICES SUCH AS THE ADMINISTRATION OF GOLF HANDICAPPING, RULES EDUCATION, EVENT DEVELOPMENT AND PROGRAMS THAT WELCOME GOLFERS TO PLAY. USGA REGIONAL AFFAIRS OFFICES SUPPORT THESE NETWORKS WHILE ENGAGING VOLUNTEERS TO SERVE THE GAME.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 1974.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
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