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USODA is a 501(c)(3) educational organization, able to receive tax deductible contributions from individuals. Its interest is in promoting a boat, the International Optimist Dinghy (IOD), and promoting sailing across the United States.
The USODA is the US member of the International Optimist Dinghy Association (IODA). This association coordinates rules and standards for the Optimist as a strict One Design class. IODA is a member of World Sailing. US Sailing oversees sailing in the USA.