Ocean State Jeepsters is a nonprofit 501(c)4 Social Welfare Organization
At first glance, it would appear that 501(c)7 Social and Recreational Clubs is the most appropriate classification. The problem with 501(c)7 is that revenue must be mostly derived from members but we derive significant revenue from open-to-the-public events.
The IRS agreed that our events provide a valuable service to the public and thus we qualify as a civic organization. The great thing about this is that there is no restriction on revenue amount or source so long as everything we take in furthers our exempt purpose (as described in our mission).
As per our bylaws our mission is as follows:
Ocean State Jeepsters is a not-for-profit organization whose mission is to advance the sport of four-wheeling as a safe, enjoyable, and environmentally responsible form of outdoor recreation; to regularly host trail rides and other social events for its members; and to expand land access through education, private partnerships, acquisition, and the public process.
More information about the tax code can be found below: