Also relevant is the "Not For Profit" corporate 501 type. A 501(c)(4) is
not the same as a 501(c)(3). The big problem for several regions was the
IRS's ruling that an SCCA member from another region was NOT a member when
determining the source of the income.
At least, that's the way I remember it.
Greg Scharnberg
At 11:27 AM 10/16/2006 -0700, Steven T. Ekstrand wrote:
>Eric-
>
>Are you sure about that? I haven't dealt with that issue for about ten
>years now, but I seem to recall the case I had turning on member versus
>non-member revenue. It was the source of revenue not the difference in
>what you charge. The country club started allowing more and more outside
>play and the non-member revenue sources quickly exceeded the member
>revenue. Next thing you know the IRS came looking for a big share. Old
>case though and foggy memory.
>
>
>>The IRS likes to sack you big time for being a "non-profit"
>>club/organization and charging two different (member & non-member) entry
>>rates to events.
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