Southwest RUGBY Union Limited

An organization that normally receives (1) more than 331/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 331/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2): Southwest RUGBY Union ltd. facilitates the sport of RUGBY Union for adult women & men and supports the growth of the game at both the adult and youth level. The swru currently focuses on providing over 100 matches per year within Arizona, New Mexico, VEGAS, el paso and supports high performance development for youth, women's and men's teams.