I'm secretary for a club that has 225 members but was not around when it was formed. I'll ask one of our old time members about how it was organized. We do have elected officers, a board which meets monthly, a set of bylaws stating the purpose and general rules of the club, and yearly dues. As a non-profit organization we are limited to income of $25,000 a year, most of that from dues. The only sale we make are club ball caps. I'll ask the treasurer how she handles that. Will be a while since she is on vacation. We do pay a fee to the state every year for the organization and, since we have a clubhouse and land, pay both property taxes and liability insurance. But I'll find out what type of organization it is and what she does with sales tax on the caps and occasional food items.

Anne