Massad Ayoob was the last presenter before the lunch break, and he’s a difficult guy to summarize. He’s a very good presenter, and I was more interested in listening than writing about it. So sorry about that. I can see why he’s sought after by defense attorneys.
The first post-lunch topic is relevant to running shooting clubs, and since I’m an officer at mine, it’s relevant. My club is a 501(c)(7), but she covers all the tax exempt options. I didn’t really know that gun clubs could be organized under 501(c)(3) using an educational mission. I’m not sure I’d want to organize under that, because it changes how you’d have to run a club. I think it would be difficult for most clubs to manage without getting themselves in trouble. 501(c)(4) seems a more realistic subsection to organize under, but even that has the issue that the purpose of the organization has to be a public one. That means the club would have to be very open to members of the public. Neither 501(c)(3) or 501(c)(4) allow an organization to have a private benefit.
If you’re a gun club, I think 501(c)(7) is the best non-profit structure around which to organize. I’m learning a whole lot about how to manage (c)(7)s.