Tax Exempt Clubs (USA)

Fox Two wrote:
Our club is hoping to join the list of clubs in the USA who are
501(c)(3) tax exempt. My question is: why isn't the SSA a 501(c)(3)
organization, and why aren't all SSA clubs tax exempt? It would seem
to be an obvious way to grow revenues!

All club dues would be a tax write-off, and all donations could be
deducted as well! Am I missing something?

F2
It depends. Dues, like your SSA dues, are not deductible, as you
derive some benefit of membership. There are lots of member benefit
organizations. However, a monthly voluntary contribution to a youth
flight scholarship could be. It's a tough call I think to segment the
dues. You have to create the win-win-win situation, where every dollar
contributed does three things, rather than one or two. That's the true
benefit of the 501c(3) status.

Frank Whiteley