If so, under what provision? With the current crack-down 501(c)(3) status seems out of the questions, especially with the restrictions on benefits to members.

I looked at 501(c)(7) but the restriction on 35% of gross revenues or less from non-members (which would be hard as most clubs depend on sponsors and race revenues) seems to restrict that.

What are other clubs doing with regards to tax status? Are there resources for clubs at the USA Cycling level? Are clubs paying taxes? Or are they just ignoring the issue and hoping it goes away?

Thanks!