Officer & Board Duties         Bylaws

IRS Rules

From the club’s bylaws:

ARTICLE II – Purpose

The purpose of the not-for-profit club shall be to educate, encourage and expand the photographic knowledge and capabilities of its members by:

(a) furnishing a meeting place where its members may associate
(b) making available equipment required for the conduct of its programs
(c) presenting lectures, courses of study and demonstration of techniques
(d) providing for club and member participation in exhibitions and contests
(e) sponsoring any activities which further the purpose of the club

From the IRS manual for a 501(c) (7):

4.76.16.6.2 (04-01-2003)

Nontraditional Business Activities:

Activities that are not in furtherance of a social club’s exempt purpose are referred to as nontraditional business activities.

A social club is prohibited from conducting more and a insubstantial amount of nontraditional business activities.

The prohibition against the conduct of nontraditional business activities applies equally to business with members and nonmembers.