http://www.irs.gov/irm/part7/ch10s10.html
Shows the threshold for 501c7 non-profits to be 65% member revenue/35%
non-member revenue.
Didn't have time to do more than scan it, but I see a total revenue
threshold and no mention of differences in fees charged. Most of the
caselaw involved clubs with facilites where no direct use charges are made
of members, but outsiders are charged. So, differences in rates are the
norm.
I'm not an expert in tax areas, and I just scanned after a quicky search of
the IRS bulletins. Please don't rely it.
I've always wondered what the fully legal, cross the t's, dot the i's, no
gray solution is for tax treatment on things like our sport. With local
regions operating autonomously from a national body like the SCCA its
confusing. My head hurts to even think about the possibilities. And
think I thought of going into tax law when I was in college.
Flat tax anybody?
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