First, the contributions into a collective are not "charitable contributions" under the definition.
Second, the expenses incurred by the collectives...might be questioned by the IRS as "not valid 'ordinary & necessary' business deductions".
This is brand new territory. Normally, when you incorporate and have revenue/expenses, you are supposed to have a profit motive. Not yet sure whether the payouts to players will be viewed as deductible. Collectives are a weird, mangy mix of "corporate" and "not-for-profit" motivations.
Might have to hire EVEN MORE staff at the IRS to sort through this one!