Wheelchair Athletics Foundation is a national organization that was founded on December 23, 2008 and was approved for exemption from Federal income tax under section 501(c)(3) of the Internal Revenue Code on February 11, 2010.  On September 14, 2010 the 501(c)(3) non-profit officially had their name changed and approved by the IRS from Wheelchair Bodybuilding, Inc. to Wheelchair Athletics, Inc. The Board of Directors' vision was to expand and not limit disabled athletics to a specific sport. The Board of Directors consists of Nick Scott, who is the Founder/CEO/President; Lucus Johnson (Vice President); and Michael Walsh (Secretary). The legal name is listed as Wheelchair Athletics, Inc.