Gem State Wheelchair Athletics, Inc. is organized exclusively for charitable, educational, and athletic purposes, specifically to promote and expand wheelchair athletics for youth and adults in Idaho. The organization provides recreational and competitive opportunities in wheelchair basketball, with plans to expand to other wheelchair sports in the future. Through organized sports programs, practices, tournaments, and outreach initiatives, the organization aims to foster physical fitness, social engagement, and community involvement for individuals with physical disabilities. The organization is committed to making these activities accessible to all participants, regardless of financial background.