The Sequoians Inc

“Aanr-west 3,560 1703 n. Main street kissimmee fl 34744”

“Expenses office expense 294 misc expense 553 office supplies 1,034 office equipment 598 software rental 80 ascap 286 website 1,459 telephone 1,955 internet access 1,562 social events expenses 9,899 meet up membership 90 chamber dues 300 bank fees 295 credit card discounts 1,145 general insurance 5,095 property taxes 958 ca ftb 6,464 bad debt expense 3,228 irs tax 9,640 other tax + govt fees 19 refunds dues/fees 93 prior year adjustment 69 non-investment depreciation 10,462 total 55,578”

“Depreciation correction -582”

“Accounts receivable 0 8 facilities 113,157 116,336 less accumulated depreciation 67,557 70,398 total 45,600 45,946”

“Formed as a non-profit in 1947, the purpose for which this corporation is formed is to provide an appropriate setting that is safe and secure for its members to engage in social nude recreation. Its principal activity has always been, continues to be, and is planned to always remain operating and maintaining an 80 acre secluded beautiful oak, bay and madrone foothill park and forest with recreational and social facilities where members, prospective members and guests can safely practice nudism out of the public view”

“The sequoians is a cooperative corporation operated by its members. Its 80 acres provides activities that include sunbathing, swimming, hot tubbing, paddle tennis, horseshoe, and six hiking trails with varied terrain. There is a large redwood deck and a large lawn area with a lanai for those who prefer grass and shade for sunbathing. Travel trailer sites and overnight tent sites are available to members to lease for camping. The recreation hall that has a billiards table, tv lounge area, game area, band stage and community kitchen. Outside the recreation hall the club provides picnic tables and bbq grills. Organized social and recreational activities include potluck dinners, theme parties, concerts, chili cook-offs, water volleyball games, and guided hikes. Themed parties include luau, kentucky derby day, monte carlo night, halloween ball, new year's eve, thanksgiving, winter holiday, birthday parties, and other created themes that members come up with. From time to time, the club will provide a live band to perform in the afternoon on the lawn or in the recreation hall in the evening.”

“The sequoians facts and circumstances statement 2016. Under governing case law, where the percentage of gross receipts of asocial club exempt under section 501(c)(7) of the internal revenue code exceeds thethreshold amounts, the internal revenue service must look at the facts andcircumstances to determine whether the club can retain its exemption. Pittsburgh press club v. U.s., 536 f.2d 572 (1976); 579 f.2d 751; and 615f.2d 600 (1980). In particular, the club must show that substantially allof its activities are for pleasure, recreation, and other nonprofitablepurposes, as opposed to business purposes. The sequoians (or the club)clearly meets this standard based on the facts below: the sequoians is a small california nudist club incorporated in 1947. It isa membership organization, organized and operated for the pleasure andrecreation of its members. All members, guests, and visitors to the clubshare an interest in social nudism. The club owns and operatesapproximately 80 acres of land and club facilities to practice socialnudism in a private, respectful, and friendly environment. Under the termsof the club's policies and procedures, the club may deny admittance toindividuals not conforming to club rules. Members make up substantially all of the use of the club grounds andfacilities. In 2014, there were 119 full members of the club, with 10 newmembers joining that year. Full members have voting rights, access to clubgrounds and facilities year-round, and eligibility to lease an on- siteresidence or a trailer or campsite. Full members access to the club isunlimited and not subject to gate fees. There are seven full- timeresidences on the property, two of which are approved duplexes, and twofull-time trailer sites, all occupied year-round by club members. Inaddition, the club has twenty-nine recreational vehicle sites and twenty-five designated campsites for use exclusively by members. Many members campon the grounds for extended periods during the summertime. Both resident and non-resident members make significant use of the club year-round. The club includes a recreation hall and community kitchen, a swimming pool and hot tub, outdoor barbeques, music stage, fire pit, andpaved sports court. Members host social events almost every week from april through october, such as saturday potlucks, chili cook-offs, jam sessionson the lawn and barbeques. Given limited options to practice of socialnudism in the bay area, members make frequent use of the grounds andfacilities for relaxation and hiking throughout the year. Members have collective responsibility for the ongoing management,maintenance, and operation of the club, its facilities, and grounds. Thevolunteer board is responsible for general management of the club,including daily operations, membership coordination, finance, records,rules, social events, and grounds maintenance. Board members also serve as"officer of the day" on the weekends and holidays from april through october and represent the club administration for anyone onthe club grounds. All full members of the club, regardless of board membership, are subjectto an annual work pledge of 20 hours or 200. Members fulfill the workpledge through such projects as grounds work, office duty and websitemaintenance. Members are responsible for cleaning up after their use of the grounds,recreational hall, community kitchen, or other facilities. Many membersalso donate use of equipment or machinery they own or particular expertise,such as web development, for the benefit of the club. In 2016 through june 30, 2016, the sequoians provided limited access to club grounds andfacilities to "seasonal associate members" (sams). Sams paid annual dues of10 as well as day fee entries of 25 (single) and 35 (couple). All samshad to submit a registration card for approval by the office manager prior to admittance. Sam membership could be revoked by the board without appeal. The primary intent of permitting limited use by sams was to evaluate pro”