We have been approached by an organization that provides health and fitness education modules to classrooms in parts of our AA. The organization is looking for corporate sponsors to fund the program. All of the school districts that are participating in this program AND are in our AA have majority of students receiving free/reduced lunch.

Given the guidance in the Q&A (§ll.12(g)—1), would this sponsorship qualify as a community development donation?

My vote is yes, just be sure and emphasize the health education, not the fun stuff.