T-Ball Team?

Free advice. This is recreation. You cannot deduct your costs.

Poor advice?? That's probably correct. ;)

I suggest you look into a charitable organization or non-profit setup. I think the best way to go would be charitable organization because the IRS looks pretty closely at non-profits.

After all, it's to benefit the kids on the team, right? Kind of a "do this and stay out of trouble" sort of thing??

In that way, you could entice businesses to sponsor the team with jerseys and so on because their contributions would be considered tax deductible, once you get your 501(c)3 status approved.

You'd want to have a CPA or lawyer draw up the paperwork to keep it legit and know that it's done correctly.