... Jim, but as I understand it, the finances of a small local club would be such that tax exempt status would probably not be necessary.

Generally, you only have to pay tax on net income. If the cost of running a local club equals the membership fees and other income, there would be no tax liability. Ergo, no need for tax exempt status.

Perhaps a couple of the larger chapters (SS, for example), might have to consider that issue. For the small geographical clubs, I don't think it's a concern.

----- jim o\-S