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0 Tc 4.785 0 Td (a )Tj -0.0192 Tc 0.848 0 Td (social )Tj -0.0228 Tc 2.791 0 Td (club )Tj -0.0202 Tc 2.077 0 Td (may )Tj -0.0087 Tc 2.125 0 Td (make )Tj -0.0269 Tc 2.734 0 Td (its )Tj -0.0192 Tc 1.25 0 Td (social )Tj -0.035 Tc 12.0415 0 0 12.2 301.3895 556.64 Tm (and )Tj -0.012 Tc 12.2 0 0 12.2 324.8024 556.64 Tm (recreational )Tj -0.0088 Tc 5.387 0 Td (facilities )Tj -0.0024 Tc 3.809 0 Td (or )Tj -0.0145 Tc 1.141 0 Td (goods )Tj -0.035 Tc 12.1939 0 0 12.2 486.9079 556.64 Tm (and )Tj -0.0094 Tc 12.2 0 0 12.2 64.7674 542.72 Tm (services )Tj -0.0108 Tc 3.893 0 Td (available )Tj -0.035 Tc 12.1434 0 0 12.2 163.216 542.72 Tm (to )Tj -0.0291 Tc 12.2 0 0 12.2 176.9605 542.72 Tm (bona )Tj -0.0149 Tc 2.456 0 Td (fide )Tj -0.0126 Tc 1.882 0 Td (guests )Tj 0.0339 Tc 3.187 0 Td (of )Tj -0.0192 Tc 1.092 0 Td (members )Tj -0.0058 Tc 4.327 0 Td (without )Tj -0.0084 Tc 3.379 0 Td (jeopardizing )Tj -0.035 Tc 12.1519 0 0 12.2 444.7979 542.72 Tm (its )Tj -0.0138 Tc 12.2 0 0 12.2 459.546 542.72 Tm (exemption. )Tj -0.035 Tc 11.6262 0 0 12.2 65.0347 528.8 Tm (In )Tj 11.9857 0 0 12.2 78.5173 528.8 Tm (Rev. )Tj -0.033 Tc 12.2 0 0 12.2 106.8376 528.8 Tm (Proc. )Tj -0.0189 Tc 2.53 0 Td (64-36, )Tj -0.0228 Tc 3.166 0 Td (1964-2 )Tj -0.035 Tc 12.0666 0 0 12.2 216.6197 528.8 Tm (C.B. )Tj 12.171 0 0 12.2 243.2885 528.8 Tm (962, )Tj -0.0318 Tc 12.2 0 0 12.2 270.0157 528.8 Tm (the )Tj -0.0195 Tc 1.644 0 Td (Service )Tj -0.0149 Tc 3.505 0 Td (defines, )Tj -0.0293 Tc 3.737 0 Td (as )Tj -0.0291 Tc 1.329 0 Td (bona )Tj -0.0215 Tc 2.456 0 Td (fide )Tj -0.0206 Tc 1.862 0 Td (guests, )Tj -0.0139 Tc 3.448 0 Td (visiting )Tj -0.0094 Tc -34.816 -1.161 Td (members )Tj 0.0143 Tc 4.416 0 Td (of )Tj -0.0153 Tc 1.102 0 Td (social )Tj -0.0192 Tc 2.791 0 Td (clubs )Tj -0.0168 Tc 2.589 0 Td (using )Tj -0.0121 Tc 2.611 0 Td (the )Tj -0.0088 Tc 1.635 0 Td (facilities )Tj 0.0143 Tc 3.809 0 Td (of )Tj -0.0103 Tc 1.081 0 Td (another )Tj -0.0192 Tc 3.621 0 Td (social )Tj -0.0228 Tc 2.791 0 Td (club )Tj 0.0339 Tc 2.067 0 Td (of )Tj -0.0058 Tc 1.102 0 Td (similar )Tj -0.0118 Tc 3.117 0 Td (nature )Tj -0.0094 Tc 3.089 0 Td (under )Tj -0.0143 Tc -35.804 -1.141 Td (reciprocal )Tj -0.0162 Tc 4.553 0 Td (agreements. )Tj -0.0184 Tc 6.023 0 Td (The )Tj -0.0149 Tc 1.994 0 Td (income )Tj -0.0328 Tc 3.44 0 Td (from )Tj -0.035 Tc 12.0828 0 0 12.2 287.7285 500.72 Tm (such )Tj -0.0103 Tc 12.2 0 0 12.2 316.157 500.72 Tm (individuals )Tj -0.0317 Tc 4.858 0 Td (was )Tj -0.0156 Tc 2.022 0 Td (treated )Tj -0.035 Tc 12.0294 0 0 12.2 441.0696 500.72 Tm (as )Tj -0.0057 Tc 12.2 0 0 12.2 457.0387 500.72 Tm (member )Tj -0.0149 Tc -32.144 -1.121 Td (income )Tj -0.0065 Tc 3.44 0 Td (for )Tj -0.0076 Tc 1.409 0 Td (determining )Tj -0.002 Tc 5.439 0 Td (whether )Tj -0.0318 Tc 3.812 0 Td (the )Tj -0.0157 Tc 1.648 0 Td (organization )Tj -0.0068 Tc 5.606 0 Td (qualifies )Tj -0.0094 Tc 3.906 0 Td (under )Tj -0.0162 Tc 2.784 0 Td (section )Tj -0.035 Tc 11.1354 0 0 12.2 448.7414 487.04 Tm (501 )Tj -0.0229 Tc 12.2 0 0 12.2 468.5784 487.04 Tm (\(c\)\(7\). )Tj EMC /P <>BDC -0.0282 Tc -33.117 -2.282 Td (The )Tj -0.0199 Tc 1.987 0 Td (Tax )Tj -0.0243 Tc 1.931 0 Td (Reform )Tj 0.0059 Tc 3.427 0 Td (Act )Tj 0.0143 Tc 1.78 0 Td (of )Tj -0.0236 Tc 1.118 0 Td (1969 )Tj -0.0132 Tc 2.434 0 Td (\(TRA )Tj -0.0272 Tc 2.641 0 Td (1969\) )Tj -0.0193 Tc 2.717 0 Td (extended )Tj -0.0219 Tc 4.294 0 Td (the )Tj -0.0143 Tc 1.678 0 Td (unrelated )Tj -0.0168 Tc 4.386 0 Td (business )Tj -0.0136 Tc 4.126 0 Td (tax )Tj -0.035 Tc 11.8398 0 0 12.2 480.7376 459.2 Tm (to )Tj 0 Tc 12.2 0 0 12.2 494.1078 459.2 Tm (a )Tj -0.001 Tc -35.202 -1.121 Td (number )Tj 0.0339 Tc 3.61 0 Td (of )Tj -0.0056 Tc 1.081 0 Td (exempt )Tj -0.0069 Tc 3.503 0 Td (organizations )Tj -0.035 Tc 12.1527 0 0 12.2 240.0779 445.52 Tm (inclUding )Tj -0.0192 Tc 12.2 0 0 12.2 290.6074 445.52 Tm (social )Tj -0.0235 Tc 2.752 0 Td (clubs. )Tj -0.0195 Tc 3.146 0 Td (Section )Tj -0.0194 Tc 3.562 0 Td (512\(a\)\(3\), )Tj -0.0252 Tc 4.585 0 Td (added )Tj -0.035 Tc 12.1315 0 0 12.2 498.8019 445.52 Tm (by )Tj -0.0129 Tc 12.2 0 0 12.2 64.2874 431.6 Tm (section )Tj -0.0137 Tc 3.459 0 Td (121\(b\)\(1\) )Tj 0.05 Tc 12.359 0 0 12.2 158.5969 431.6 Tm (ofTRA )Tj -0.023 Tc 12.2 0 0 12.2 200.0815 431.6 Tm (1969, )Tj -0.0126 Tc 2.708 0 Td (provides )Tj -0.0086 Tc 3.969 0 Td (that )Tj -0.0192 Tc 1.924 0 Td (social )Tj -0.0143 Tc 2.771 0 Td (clubs )Tj -0.0321 Tc 2.598 0 Td (are )Tj -0.0192 Tc 1.658 0 Td (taxed )Tj -0.035 Tc 11.8187 0 0 12.2 423.8023 431.6 Tm (on )Tj -0.0071 Tc 12.2 0 0 12.2 440.4157 431.6 Tm (their )Tj -0.0149 Tc 2.208 0 Td (income )Tj 0.0013 Tc -33.039 -1.161 Td (other )Tj -0.035 Tc 12.1797 0 0 12.2 95.0558 417.44 Tm (than )Tj -0.0022 Tc 12.2 0 0 12.2 121.6957 417.44 Tm (their )Tj -0.0056 Tc 2.198 0 Td (exempt )Tj -0.0149 Tc 3.51 0 Td (function )Tj -0.0258 Tc 3.78 0 Td (income. )Tj -0.0204 Tc 3.99 0 Td (Exempt )Tj -0.0149 Tc 3.542 0 Td (function )Tj -0.0228 Tc 3.78 0 Td (income )Tj -0.035 Tc 11.8748 0 0 12.2 417.4434 417.44 Tm (is )Tj -0.0133 Tc 12.2 0 0 12.2 429.0749 417.44 Tm (defined )Tj -0.035 Tc 11.6171 0 0 12.2 472.0341 417.44 Tm (as: )Tj 11.7424 0 0 12.2 491.1347 417.44 Tm (u[T]he )Tj -0.0136 Tc 12.2 0 0 12.2 64.2821 403.76 Tm (gross )Tj -0.0149 Tc 2.705 0 Td (income )Tj -0.0262 Tc 3.42 0 Td (from )Tj -0.023 Tc 2.255 0 Td (dues, )Tj -0.035 Tc 12.1557 0 0 12.2 199.4862 403.76 Tm (fees, )Tj -0.0199 Tc 12.2 0 0 12.2 229.137 403.76 Tm (charges )Tj -0.0024 Tc 3.759 0 Td (or )Tj -0.0123 Tc 1.161 0 Td (similar )Tj -0.0121 Tc 3.067 0 Td (amounts )Tj -0.0227 Tc 4.063 0 Td (paid )Tj -0.035 Tc 12.1315 0 0 12.2 402.3219 403.76 Tm (by )Tj -0.0192 Tc 12.2 0 0 12.2 418.3987 403.76 Tm (members )Tj 0.0339 Tc 4.357 0 Td (of )Tj -0.0219 Tc 1.087 0 Td (the )Tj -0.0121 Tc -34.49 -1.121 Td (organization )Tj -0.035 Tc 12.0294 0 0 12.2 133.1496 390.08 Tm (as )Tj -0.0107 Tc 12.2 0 0 12.2 148.977 390.08 Tm (consideration )Tj -0.0065 Tc 6.147 0 Td (for )Tj -0.0138 Tc 1.439 0 Td (providing )Tj -0.0348 Tc 4.26 0 Td (such )Tj -0.0126 Tc 2.33 0 Td (members )Tj 0.0173 Tc 4.377 0 Td (or )Tj -0.0022 Tc 1.126 0 Td (their )Tj -0.0109 Tc 2.218 0 Td (dependents )Tj -0.0024 Tc 5.41 0 Td (or )Tj -0.0086 Tc 1.141 0 Td (guests )Tj -0.0238 Tc -35.41 -1.121 Td (goods, )Tj -0.016 Tc 3.233 0 Td (facilities, )Tj -0.0024 Tc 4.065 0 Td (or )Tj -0.015 Tc 1.161 0 Td (services )Tj -0.035 Tc 11.6115 0 0 12.2 214.6487 376.4 Tm (in )Tj -0.0146 Tc 12.2 0 0 12.2 227.326 376.4 Tm (furtherance )Tj 0.0339 Tc 5.245 0 Td (of )Tj -0.0219 Tc 1.067 0 Td (the )Tj -0.0097 Tc 1.638 0 Td (purposes )Tj -0.0111 Tc 4.336 0 Td (constituting )Tj -0.0318 Tc 5.259 0 Td (the )Tj -0.0198 Tc 1.638 0 Td (basis )Tj -0.0065 Tc 2.555 0 Td (for )Tj -0.0219 Tc 1.434 0 Td (the )Tj -0.0153 Tc -36.557 -1.141 Td (exemption )Tj 0.0339 Tc 4.821 0 Td (of )Tj -0.0318 Tc 1.087 0 Td (the )Tj -0.0121 Tc 1.648 0 Td (organization )Tj -0.035 Tc 11.8398 0 0 12.2 225.3776 362.48 Tm (to )Tj -0.0284 Tc 12.2 0 0 12.2 238.6293 362.48 Tm (which )Tj -0.0348 Tc 2.805 0 Td (such )Tj -0.0228 Tc 2.35 0 Td (income )Tj -0.035 Tc 11.5037 0 0 12.2 343.5308 362.48 Tm (is )Tj -0.0178 Tc 12.2 0 0 12.2 355.2787 362.48 Tm (paid." )Tj EMC /P <>BDC -0.0097 Tc -23.866 -2.262 Td (Under )Tj -0.0175 Tc 2.93 0 Td (this )Tj -0.0134 Tc 1.805 0 Td (definition, )Tj -0.0153 Tc 4.506 0 Td (social )Tj -0.0192 Tc 2.791 0 Td (clubs )Tj -0.0223 Tc 2.578 0 Td (are )Tj -0.0291 Tc 1.697 0 Td (taxed )Tj -0.035 Tc 11.3641 0 0 12.2 295.6468 334.88 Tm (on )Tj -0.0188 Tc 12.2 0 0 12.2 312.317 334.88 Tm (income )Tj -0.0206 Tc 3.443 0 Td (received )Tj -0.0262 Tc 3.951 0 Td (from )Tj -0.0143 Tc 2.285 0 Td (nonmembers )Tj -0.0065 Tc 5.997 0 Td (for )Tj -0.0198 Tc -36.066 -1.141 Td (goods, )Tj -0.011 Tc 3.253 0 Td (facilities )Tj 0.0173 Tc 3.77 0 Td (or )Tj -0.0094 Tc 1.142 0 Td (services )Tj -0.0086 Tc 3.899 0 Td (that )Tj -0.0227 Tc 1.913 0 Td (would )Tj -0.0146 Tc 2.861 0 Td (constitute )Tj -0.0056 Tc 4.447 0 Td (exempt )Tj -0.0205 Tc 3.51 0 Td (function )Tj -0.0188 Tc 3.74 0 Td (income )Tj 0.0134 Tc 3.443 0 Td (if )Tj /C0_0 1 Tf 5.52 0 0 9.36 463.28 320.96 Tm <007200650063007E0069007600650064>Tj /T1_1 1 Tf ( )Tj /T1_0 1 Tf -0.0262 Tc 12.2 0 0 12.2 63.406 307.28 Tm (from )Tj -0.0159 Tc 2.265 0 Td (members )Tj -0.0221 Tc 4.377 0 Td (or )Tj -0.0022 Tc 1.126 0 Td (their )Tj -0.014 Tc 2.199 0 Td (guests. )Tj -0.0013 Tc 3.728 0 Td (After )Tj -0.0187 Tc 2.373 0 Td (TRA )Tj -0.0328 Tc 2.276 0 Td (1969, )Tj -0.0116 Tc 2.658 0 Td (determining )Tj -0.002 Tc 5.4 0 Td (whether )Tj 0 Tc 3.787 0 Td (a )Tj -0.0101 Tc 0.845 0 Td (club's )Tj -0.0228 Tc 2.805 0 Td (income )Tj -0.035 Tc 11.8748 0 0 12.2 518.2435 307.28 Tm (is )Tj -0.0178 Tc 12.2 0 0 12.2 63.4423 293.36 Tm (received )Tj -0.0328 Tc 3.99 0 Td (from )Tj -0.0159 Tc 2.245 0 Td (members )Tj -0.0024 Tc 4.397 0 Td (or )Tj -0.0022 Tc 1.146 0 Td (their )Tj -0.0126 Tc 2.199 0 Td (guests )Tj -0.035 Tc 11.5037 0 0 12.2 272.9708 293.36 Tm (is )Tj -0.0196 Tc 12.2 0 0 12.2 284.7223 293.36 Tm (relevant )Tj 0.0034 Tc 3.715 0 Td (for )Tj -0.0279 Tc 1.439 0 Td (both )Tj -0.0116 Tc 2.173 0 Td (determining )Tj -0.0086 Tc 5.419 0 Td (whether )Tj -0.0121 Tc 3.773 0 Td (the )Tj -0.0139 Tc -34.667 -1.121 Td (organization )Tj -0.0044 Tc 5.626 0 Td (qualifies )Tj -0.0065 Tc 3.903 0 Td (for )Tj -0.0104 Tc 1.408 0 Td (exemption )Tj -0.035 Tc 12.0294 0 0 12.2 256.0296 279.68 Tm (as )Tj 11.8456 0 0 12.2 271.8716 279.68 Tm (an )Tj -0.0157 Tc 12.2 0 0 12.2 288.4385 279.68 Tm (organization )Tj -0.0092 Tc 5.587 0 Td (described )Tj -0.035 Tc 11.27 0 0 12.2 412.6555 279.68 Tm (in )Tj -0.0162 Tc 12.2 0 0 12.2 425.0074 279.68 Tm (section )Tj -0.035 Tc 11.1354 0 0 12.2 466.7414 279.68 Tm (501 )Tj -0.0193 Tc 12.2 0 0 12.2 486.5784 279.68 Tm (\(c\)\(7\) )Tj -0.0256 Tc -34.714 -1.141 Td (and )Tj -0.0086 Tc 1.918 0 Td (whether )Tj -0.0269 Tc 3.797 0 Td (its )Tj -0.0149 Tc 1.259 0 Td (income )Tj -0.035 Tc 11.8748 0 0 12.2 190.4034 265.76 Tm (is )Tj -0.0143 Tc 12.2 0 0 12.2 202.4059 265.76 Tm (unrelated )Tj -0.0196 Tc 4.386 0 Td (business )Tj -0.0188 Tc 4.111 0 Td (income )Tj 0.0034 Tc 3.401 0 Td (for )Tj -0.0153 Tc 1.458 0 Td (purposes )Tj 0.0339 Tc 4.318 0 Td (of )Tj -0.0195 Tc 1.102 0 Td (section )Tj -0.0172 Tc 3.4 0 Td (512\(a\)\(3\). )Tj -0.0184 Tc -33.614 -1.141 Td (Too )Tj -0.0283 Tc 1.994 0 Td (much )Tj -0.0188 Tc 2.695 0 Td (income )Tj -0.0262 Tc 3.42 0 Td (from )Tj -0.0099 Tc 2.265 0 Td (nonmembers )Tj -0.0214 Tc 6.029 0 Td (arising )Tj -0.0328 Tc 3.116 0 Td (from )Tj -0.0022 Tc 2.24 0 Td (their )Tj -0.0282 Tc 2.209 0 Td (use )Tj 0.0339 Tc 1.858 0 Td (of )Tj -0.0318 Tc 1.087 0 Td (the )Tj -0.0101 Tc 1.646 0 Td (club's )Tj -0.011 Tc 2.783 0 Td (facilities )Tj -0.0157 Tc 3.759 0 Td (will )Tj -0.0199 Tc -35.094 -1.141 Td (lead )Tj -0.035 Tc 11.8398 0 0 12.2 89.0576 237.92 Tm (to )Tj -0.0318 Tc 12.2 0 0 12.2 102.4957 237.92 Tm (the )Tj -0.0168 Tc 1.658 0 Td (revocation )Tj 0.0339 Tc 4.79 0 Td (of )Tj -0.0318 Tc 1.106 0 Td (the )Tj -0.035 Tc 11.9986 0 0 12.2 214.7394 237.92 Tm (clUb's )Tj -0.0203 Tc 12.2 0 0 12.2 248.826 237.92 Tm (exemption )Tj -0.0094 Tc 4.792 0 Td (under )Tj -0.0195 Tc 2.764 0 Td (section )Tj -0.035 Tc 11.288 0 0 12.2 382.4995 237.92 Tm (501 )Tj -0.0196 Tc 12.2 0 0 12.2 402.5784 237.92 Tm (\(c\)\(7\). )Tj EMC /P <>BDC -0.0188 Tc -27.861 -2.262 Td (Proposed )Tj -0.0134 Tc 4.509 0 Td (regulations )Tj -0.035 Tc 12.1257 0 0 12.2 179.6198 210.32 Tm (\(36 )Tj 11.8222 0 0 12.2 200.6691 210.32 Tm (FR )Tj -0.0336 Tc 12.2 0 0 12.2 219.7717 210.32 Tm (8080, )Tj -0.035 Tc 12.1759 0 0 12.2 253.2489 210.32 Tm (May )Tj 12.0842 0 0 12.2 279.0453 210.32 Tm (13, )Tj -0.0321 Tc 12.2 0 0 12.2 299.4415 210.32 Tm (1971\) )Tj -0.0314 Tc 2.698 0 Td (did )Tj -0.0054 Tc 1.604 0 Td (not )Tj -0.0093 Tc 1.642 0 Td (directly )Tj -0.0119 Tc 3.383 0 Td (address )Tj -0.0188 Tc 3.807 0 Td (income )Tj -0.0206 Tc -32.557 -1.141 Td (received )Tj -0.0328 Tc 3.99 0 Td (from )Tj -0.0121 Tc 2.265 0 Td (nonmembers )Tj -0.0195 Tc 6.015 0 Td (through )Tj -0.0187 Tc 3.645 0 Td (reciprocal )Tj -0.0182 Tc 4.474 0 Td (agreements. )Tj -0.016 Tc 6.027 0 Td (Proposed )Tj -0.0208 Tc 4.462 0 Td (Treas. )Tj -0.035 Tc 11.889 0 0 12.2 477.1596 196.4 Tm (Reg. )Tj -0.0097 Tc 12.2 0 0 12.2 62.0952 182.48 Tm (\2471.512\(a\)-3\(c\)\(2\)\(ii\), )Tj -0.0138 Tc 9.089 0 Td (contained )Tj -0.0318 Tc 4.551 0 Td (the )Tj -0.0264 Tc 1.658 0 Td (broad )Tj -0.0148 Tc 2.784 0 Td (statement )Tj -0.0086 Tc 4.529 0 Td (that )Tj -0.0136 Tc 1.904 0 Td (gross )Tj -0.0149 Tc 2.705 0 Td (income )Tj -0.035 Tc 12.1161 0 0 12.2 436.3663 182.48 Tm (from )Tj -0.0126 Tc 12.2 0 0 12.2 463.5188 182.48 Tm (members )Tj -0.0104 Tc -32.922 -1.141 Td (does )Tj -0.0152 Tc 2.45 0 Td (not )Tj -0.0197 Tc 1.652 0 Td (include )Tj -0.035 Tc 12.1695 0 0 12.2 153.0681 168.56 Tm (any )Tj -0.009 Tc 12.2 0 0 12.2 175.6277 168.56 Tm (amount )Tj -0.0161 Tc 3.552 0 Td (paid )Tj -0.019 Tc 2.139 0 Td (to )Tj -0.035 Tc 11.6178 0 0 12.2 258.6741 168.56 Tm (an )Tj -0.0175 Tc 12.2 0 0 12.2 275.2385 168.56 Tm (organization )Tj -0.035 Tc 11.8889 0 0 12.2 343.5267 168.56 Tm (by )Tj -0.0271 Tc 12.2 0 0 12.2 359.4678 168.56 Tm (any )Tj -0.0149 Tc 1.84 0 Td (person )Tj -0.0302 Tc 3.304 0 Td (who )Tj -0.035 Tc 11.8748 0 0 12.2 447.6834 168.56 Tm (is )Tj -0.0054 Tc 12.2 0 0 12.2 459.6787 168.56 Tm (not )Tj 0 Tc 1.642 0 Td (a )Tj -0.0247 Tc -34.238 -1.121 Td (member, )Tj -0.0328 Tc 4.16 0 Td (even )Tj -0.0197 Tc 2.406 0 Td (though )Tj -0.0292 Tc 3.29 0 Td (paid )Tj -0.0293 Tc 2.134 0 Td (as )Tj -0.0156 Tc 1.337 0 Td (consideration )Tj -0.0065 Tc 6.068 0 Td (for )Tj -0.0138 Tc (providing )Tj -0.0238 Tc 5.678 0 Td (goods, )Tj -0.014 Tc 3.213 0 Td (facilities, )Tj -0.0024 Tc 4.065 0 Td (or )Tj -0.0183 Tc 1.161 0 Td (services. )Tj -0.035 Tc 12.1549 0 0 12.2 61.6745 141.2 Tm (The )Tj -0.0177 Tc 12.2 0 0 12.2 85.7588 141.2 Tm (proposed )Tj -0.03 Tc 4.387 0 Td (regUlations )Tj -0.0197 Tc 5.074 0 Td (were )Tj -0.0053 Tc 2.44 0 Td (never )Tj -0.0216 Tc 2.712 0 Td (finalized )Tj -0.035 Tc 12.0415 0 0 12.2 310.9895 141.2 Tm (and )Tj -0.0197 Tc 12.2 0 0 12.2 333.9093 141.2 Tm (were )Tj -0.0162 Tc 2.42 0 Td (withdrawn )Tj -0.035 Tc 11.9474 0 0 12.2 421.303 141.2 Tm (\(52 )Tj 11.8988 0 0 12.2 442.1072 141.2 Tm (Fed. )Tj 11.889 0 0 12.2 469.4796 141.2 Tm (Reg. )Tj -0.024 Tc 12.2 0 0 12.2 497.7328 141.2 Tm (2724, )Tj -0.0288 Tc -35.783 -1.121 Td (Jan. )Tj -0.035 Tc 11.8667 0 0 12.2 87.3357 127.52 Tm (26, )Tj -0.026 Tc 12.2 0 0 12.2 108.1615 127.52 Tm (1987\). )Tj EMC /P <>BDC -0.035 Tc 11.9857 0 0 12.2 60.9973 99.92 Tm (Rev. )Tj 12.1336 0 0 12.2 89.3192 99.92 Tm (Proc. )Tj -0.0261 Tc 12.2 0 0 12.2 120.3867 99.92 Tm (71-17, )Tj -0.035 Tc 12.0406 0 0 12.2 158.3267 99.92 Tm (1971-1 )Tj 12.0666 0 0 12.2 198.6197 99.92 Tm (C.B. )Tj -0.0302 Tc 12.2 0 0 12.2 225.0624 99.92 Tm (683, )Tj -0.0195 Tc 2.214 0 Td (published )Tj -0.003 Tc 4.435 0 Td (at )Tj -0.0318 Tc 1.088 0 Td (the )Tj -0.0212 Tc 1.629 0 Td (same )Tj -0.0301 Tc 2.699 0 Td (time )Tj -0.0293 Tc 2.119 0 Td (as )Tj -0.0318 Tc 1.324 0 Td (the )Tj -0.0205 Tc 1.658 0 Td (proposed )Tj -0.031 Tc -30.629 -1.141 Td (regUlations, )Tj 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(other )Tj 0.0024 Tc 2.674 0 Td (than )Tj 0.0223 Tc 2.323 0 Td (members )Tj 0.05 Tc 11.9728 0 0 11.6 282.5407 698.6 Tm (of )Tj 0 Tc 11.6 0 0 11.6 295.9743 698.6 Tm (a )Tj 0.0005 Tc 0.868 0 Td (club )Tj 0.0217 Tc 2.195 0 Td (or )Tj 0.0176 Tc 1.205 0 Td (their )Tj 0.0136 Tc 2.292 0 Td (guests." )Tj 0.0095 Tc 3.954 0 Td (This )Tj -0.035 Tc 11.1326 0 0 11.6 444.4382 698.6 Tm (is )Tj 0.007 Tc 11.6 0 0 11.6 456.1974 698.6 Tm (less )Tj 0.0144 Tc 2.119 0 Td (expansive )Tj 0.021 Tc -35.801 -1.2 Td (language )Tj 0.0162 Tc 4.566 0 Td (than )Tj 0.0082 Tc 2.365 0 Td (used )Tj -0.0343 Tc 2.565 0 Td (in )Tj 0.0127 Tc 1.07 0 Td (the )Tj 0.0237 Tc 1.753 0 Td (earlier )Tj 0.0038 Tc 3.219 0 Td (revenue )Tj 0.0082 Tc 3.993 0 Td (procedure. )Tj EMC /P <>BDC -0.0333 Tc -19.519 -2.441 Td (In )Tj 0.01 Tc 1.171 0 Td (GCM )Tj 0.0104 Tc 2.714 0 Td (39343, )Tj 0.0023 Tc 3.483 0 Td (the )Tj 0.0149 Tc 1.75 0 Td (Service )Tj 0.0168 Tc 3.747 0 Td (considered )Tj -0.0032 Tc 5.392 0 Td (both )Tj -0.0206 Tc 2.293 0 Td (Rev. )Tj 0.0167 Tc 2.421 0 Td (Proc )Tj 0.0135 Tc 2.391 0 Td (64-36 )Tj 0.0053 Tc 2.938 0 Td (and )Tj -0.0206 Tc 2.036 0 Td (Rev. )Tj -0.005 Tc 2.4 0 Td (Proc. )Tj 0.0143 Tc 2.678 0 Td (71-17 )Tj -0.0154 Tc 2.983 0 Td (and )Tj 0.0145 Tc -38.409 -1.221 Td (interpreted )Tj 0.0127 Tc 5.27 0 Td (the )Tj 0.026 Tc 1.765 0 Td (more )Tj 0.0084 Tc 2.69 0 Td (restrictive )Tj 0.018 Tc 4.718 0 Td (language )Tj -0.0343 Tc 4.551 0 Td (in )Tj -0.0206 Tc 1.114 0 Td (Rev. )Tj -0.005 Tc 2.4 0 Td (Proc. )Tj 0.0091 Tc 2.699 0 Td (71-17 )Tj -0.005 Tc 2.941 0 Td (and )Tj -0.0035 Tc 2.019 0 Td (its )Tj 0.0089 Tc 1.314 0 Td (silence )Tj 0.0019 Tc 3.495 0 Td (as )Tj 0.0227 Tc 1.371 0 Td (to )Tj 0.0144 Tc -36.366 -1.179 Td (reciprocal )Tj 0.0206 Tc 4.85 0 Td (agreements )Tj 0.0019 Tc 5.793 0 Td (as )Tj 0.0179 Tc 1.366 0 Td (demonstrating )Tj 0.0023 Tc 6.874 0 Td (the )Tj 0.018 Tc 1.73 0 Td (Service's )Tj 0.0241 Tc (intent )Tj 0.002 Tc 7.291 0 Td (to )Tj 0.0193 Tc 1.142 0 Td (withdraw )Tj 0.0127 Tc 4.34 0 Td (the )Tj 0.0164 Tc 1.753 0 Td (exception )Tj 0.0339 Tc -35.164 -1.221 Td (for )Tj 0.0121 Tc 1.556 0 Td (reciprocal )Tj 0.0198 Tc 4.788 0 Td (agreements. )Tj 0.021 Tc 6.363 0 Td (According )Tj -0.0187 Tc 4.939 0 Td (to )Tj 0.0127 Tc 1.138 0 Td (the )Tj 0.0109 Tc 1.727 0 Td (GCM, )Tj -0.0137 Tc 3.013 0 Td (Rev. )Tj -0.0102 Tc 2.421 0 Td (Proc. )Tj 0.0091 Tc 2.678 0 Td (71-17 )Tj 0.0074 Tc 2.953 0 Td (narrowed )Tj 0.0127 Tc 4.566 0 Td (the )Tj 0.0143 Tc -36.129 -1.221 Td (definition )Tj 0.05 Tc 12.2512 0 0 11.6 116.938 600.2 Tm (of )Tj 0.0105 Tc 11.6 0 0 11.6 130.5803 600.2 Tm ("guest." )Tj EMC /P <>BDC 0.0145 Tc -5.642 -2.4 Td (The )Tj -0.0003 Tc 2.122 0 Td (GCM )Tj 0.0172 Tc 2.695 0 Td (also )Tj 0.0107 Tc 2.226 0 Td (noted )Tj 0.0265 Tc 2.87 0 Td (that )Tj -0.0137 Tc 2.071 0 Td (Rev. )Tj -0.0176 Tc 2.441 0 Td (Rul. )Tj 0.0052 Tc 2.099 0 Td (79-145, )Tj -0.0133 Tc 3.83 0 Td (1979-1 )Tj -0.0107 Tc 3.473 0 Td (C.B. )Tj -0.0189 Tc 2.32 0 Td (380, )Tj 0.0137 Tc 2.269 0 Td (made )Tj 0.0127 Tc 2.849 0 Td (the )Tj 0.0098 Tc 1.765 0 Td (narrowing )Tj 0.05 Tc 11.9728 0 0 11.6 504.0608 572.36 Tm (of )Tj 0.0251 Tc 11.6 0 0 11.6 64.8203 558.44 Tm ("guest )Tj 0.0363 Tc 3.231 0 Td (of )Tj 0.019 Tc 1.149 0 Td (member" )Tj 0.0197 Tc 4.457 0 Td (quite )Tj 0.0024 Tc (clear. )Tj -0.0137 Tc 5.718 0 Td (Rev. )Tj -0.0176 Tc 2.421 0 Td (Rul. )Tj 0.0161 Tc 2.078 0 Td (79-145 )Tj 0.0122 Tc 3.52 0 Td (considered )Tj 0.0023 Tc 5.344 0 Td (the )Tj 0.0086 Tc 1.732 0 Td (application )Tj 0.0363 Tc 5.235 0 Td (of )Tj 0.0101 Tc 1.139 0 Td (section )Tj -0.0112 Tc -36.036 -1.221 Td (4421 )Tj 0.0227 Tc 2.626 0 Td (to )Tj 0 Tc 1.174 0 Td (a )Tj 0.0179 Tc 0.838 0 Td (wagering )Tj 0.0151 Tc 4.554 0 Td (pool )Tj 0.0149 Tc 2.284 0 Td (conducted )Tj -0.0104 Tc 5.102 0 Td (by )Tj 0 Tc 1.374 0 Td (a )Tj 0.0067 Tc 0.85 0 Td (section )Tj -0.035 Tc 11.1354 0 0 11.6 324.2814 544.28 Tm (501 )Tj 0.0041 Tc 11.6 0 0 11.6 344.1293 544.28 Tm (\(c\)\(7\) )Tj 0.0143 Tc 2.74 0 Td (social )Tj -0.012 Tc 2.956 0 Td (club. )Tj -0.0206 Tc 2.761 0 Td (Rev. )Tj -0.0176 Tc 2.4 0 Td (Rul. )Tj 0.012 Tc 2.12 0 Td (79-145 )Tj 0.0149 Tc -37.031 -1.2 Td (applied )Tj 0.0127 Tc 3.626 0 Td (the )Tj 0.0194 Tc 1.765 0 Td (principles )Tj 0.05 Tc 12.2512 0 0 11.6 181.9779 530.36 Tm (of )Tj -0.0206 Tc 11.6 0 0 11.6 195.9864 530.36 Tm (Rev. )Tj 0.0304 Tc 2.4 0 Td (Proc )Tj 0.0091 Tc 2.43 0 Td (71-17 )Tj -0.005 Tc 2.941 0 Td (and )Tj 0.0036 Tc 1.988 0 Td (stated: )Tj EMC /P <>BDC 0 Tc -17.97 -2.4 Td (A )Tj 0.0324 Tc 1.004 0 Td (guest )Tj 0.05 Tc 11.6943 0 0 11.6 145.7435 502.52 Tm (of )Tj 0 Tc 11.6 0 0 11.6 159.1743 502.52 Tm (a )Tj 0.0181 Tc 0.881 0 Td (nonprofit )Tj 0.0143 Tc 4.314 0 Td (social )Tj 0.0074 Tc 2.956 0 Td (club )Tj -0.0197 Tc 2.206 0 Td (is )Tj -0.0127 Tc 1.002 0 Td (an )Tj 0.0103 Tc 1.46 0 Td (individual )Tj 0.0259 Tc 4.55 0 Td (who )Tj -0.035 Tc 11.5037 0 0 11.6 386.5908 502.52 Tm (is )Tj 0 Tc 11.6 0 0 11.6 398.2143 502.52 Tm (a )Tj 0.022 Tc 0.87 0 Td (guest )Tj 0.05 Tc 11.9728 0 0 11.6 440.9407 502.52 Tm (of )Tj 0 Tc 11.6 0 0 11.6 454.1343 502.52 Tm (a )Tj 0.0316 Tc 0.86 0 Td (member )Tj 0.05 Tc 11.9728 0 0 11.6 511.5008 502.52 Tm (of )Tj -0.008 Tc 11.6 0 0 11.6 101.1588 488.6 Tm (the )Tj 0.0074 Tc 1.731 0 Td (club )Tj -0.0154 Tc 2.235 0 Td (and )Tj 0.0259 Tc 1.996 0 Td (who )Tj 0.0114 Tc 2.225 0 Td (ordinarily )Tj 0.0259 Tc 4.469 0 Td (does )Tj 0.0189 Tc 2.577 0 Td (not )Tj 0.0101 Tc 1.718 0 Td (reimburse )Tj 0.0127 Tc 4.856 0 Td (the )Tj 0.0316 Tc 1.744 0 Td (member )Tj 0.05 Tc 11.7653 0 0 11.6 421.5028 488.6 Tm (or )Tj 0.0023 Tc 11.6 0 0 11.6 435.4789 488.6 Tm (the )Tj 0.0169 Tc 1.713 0 Td (guest's )Tj 0.0127 Tc -30.539 -1.179 Td (expenses. )Tj -0.0017 Tc 5.045 0 Td (On )Tj 0.0023 Tc 1.685 0 Td (the )Tj 0.0254 Tc 1.733 0 Td (other )Tj 0.0004 Tc 2.68 0 Td (hand, )Tj 0.0132 Tc 2.885 0 Td (amounts )Tj 0.0013 Tc 4.232 0 Td (paid )Tj -0.0187 Tc 2.228 0 Td (to )Tj 0 Tc 1.153 0 Td (a )Tj 0.006 Tc 0.871 0 Td (social )Tj 0.0143 Tc 2.915 0 Td (club )Tj 0.0103 Tc 2.206 0 Td (by )Tj 0.005 Tc 1.361 0 Td (visiting )Tj 0.0188 Tc 3.439 0 Td (members )Tj 0.0363 Tc -32.432 -1.179 Td (of )Tj 0.0251 Tc 1.158 0 Td (another )Tj 0.0143 Tc 3.829 0 Td (social )Tj 0.0005 Tc 2.977 0 Td (club )Tj 0.0134 Tc 2.173 0 Td (are )Tj 0.0166 Tc 1.8 0 Td (amounts )Tj 0.0013 Tc 4.253 0 Td (paid )Tj 0.0103 Tc 2.235 0 Td (by )Tj 0.0135 Tc 1.386 0 Td (nonmembers, )Tj 0.0094 Tc 6.588 0 Td (even )Tj 0.0025 Tc 2.551 0 Td (though )Tj 0.0106 Tc 3.42 0 Td (both )Tj 0.0098 Tc 2.325 0 Td (clubs )Tj 0.003 Tc -34.696 -1.2 Td (are )Tj 0.05 Tc 11.9728 0 0 11.6 121.7407 447.32 Tm (of )Tj 0.01 Tc 11.6 0 0 11.6 135.3174 447.32 Tm (like )Tj 0.0206 Tc 1.841 0 Td (nature )Tj 0.0053 Tc (and )Tj 0.0127 Tc 5.269 0 Td (the )Tj 0.0166 Tc 1.774 0 Td (amounts )Tj -0.0056 Tc 4.232 0 Td (paid )Tj 0.003 Tc 2.243 0 Td (are )Tj 0.0132 Tc 1.746 0 Td (for )Tj 0.0099 Tc 1.503 0 Td (goods, )Tj 0.0051 Tc 3.379 0 Td (facilities, )Tj 0.0217 Tc 4.276 0 Td (or )Tj 0.0111 Tc 1.201 0 Td (services )Tj 0.0124 Tc -30.424 -1.2 Td (provided )Tj 0.031 Tc 4.262 0 Td (by )Tj 0.0132 Tc 1.397 0 Td (such )Tj 0.0102 Tc 2.503 0 Td (social )Tj 0.0074 Tc 2.935 0 Td (club )Tj 0.0227 Tc 2.227 0 Td (under )Tj 0 Tc 2.884 0 Td (a )Tj 0.0098 Tc 0.881 0 Td (reciprocal )Tj 0.019 Tc 4.767 0 Td (arrangement )Tj 0.0018 Tc 6.113 0 Td (with )Tj -0.0005 Tc 2.143 0 Td (such )Tj 0.0306 Tc 2.461 0 Td (other )Tj 0.0102 Tc -32.585 -1.2 Td (social )Tj -0.0017 Tc 2.935 0 Td (club. )Tj EMC /P <>BDC 0.0131 Tc -6.052 -2.379 Td (Because )Tj 0.0165 Tc 4.299 0 Td (these )Tj 0.0159 Tc 2.861 0 Td (persons )Tj 0.003 Tc 4.002 0 Td (are )Tj 0.0189 Tc 1.812 0 Td (not )Tj 0.0169 Tc 1.707 0 Td (guests )Tj 0.05 Tc 11.9728 0 0 11.6 273.9008 391.88 Tm (of )Tj 0.0154 Tc 11.6 0 0 11.6 287.2306 391.88 Tm (members )Tj 0.0249 Tc 4.573 0 Td (but )Tj 0.0154 Tc 1.738 0 Td (members )Tj 0.05 Tc 11.9728 0 0 11.6 413.5807 391.88 Tm (of )Tj 0.0127 Tc 11.6 0 0 11.6 426.5988 391.88 Tm (the )Tj 0.0112 Tc 1.734 0 Td (general )Tj -0.0211 Tc 3.714 0 Td (pUblic, )Tj EMC /P <>BDC -0.0137 Tc -36.666 -1.2 Td (Rev. )Tj -0.0245 Tc 2.441 0 Td (Rul. )Tj 0.0244 Tc 2.078 0 Td (79-145 )Tj 0.0042 Tc 3.594 0 Td (held )Tj 0.0196 Tc 2.249 0 Td (that )Tj 0.0023 Tc 2.028 0 Td (the )Tj 0.012 Tc 1.722 0 Td (wagering )Tj 0.0013 Tc 4.512 0 Td (pool )Tj 0.0125 Tc 2.191 0 Td (was )Tj 0.0149 Tc 2.141 0 Td (conducted )Tj 0.0235 Tc 5.057 0 Td (for )Tj 0.0132 Tc 1.514 0 Td (profit )Tj 0.0235 Tc 2.562 0 Td (for )Tj 0.017 Tc 1.493 0 Td (purposes )Tj 0.05 Tc 11.6943 0 0 11.6 506.9435 377.96 Tm (of )Tj EMC /P <>BDC 0.0101 Tc 11.6 0 0 11.6 64.393 364.28 Tm (section )Tj -0.025 Tc 3.564 0 Td (4421 )Tj -0.0141 Tc 2.344 0 Td (\(a\). )Tj EMC /P <>BDC 0.0203 Tc -5.936 -2.379 Td (GCM )Tj 0.0098 Tc 2.734 0 Td (39343 )Tj 0.0166 Tc 3.166 0 Td (concluded )Tj 0.0265 Tc 5.034 0 Td (that )Tj 0.0207 Tc 2.04 0 Td ("[ilt )Tj 0.0241 Tc 1.722 0 Td (seems )Tj 0.0205 Tc 3.349 0 Td (clear )Tj 0.0127 Tc 2.51 0 Td (that )Tj -0.008 Tc 2.007 0 Td (the )Tj 0.0103 Tc 1.73 0 Td (Service's )Tj 0.0184 Tc 4.429 0 Td (current )Tj 0.003 Tc 3.53 0 Td (position )Tj -0.0197 Tc 3.827 0 Td (is )Tj 0.002 Tc 1.008 0 Td (to )Tj 0.009 Tc 1.179 0 Td (treat )Tj 0.0172 Tc -38.249 -1.2 Td (income )Tj 0.014 Tc 3.61 0 Td (derived )Tj 0.0103 Tc 3.715 0 Td (by )Tj 0 Tc 1.354 0 Td (a )Tj 0.0143 Tc 0.891 0 Td (social )Tj 0.0074 Tc 2.977 0 Td (club )Tj 0.0193 Tc 2.185 0 Td (pursuant )Tj -0.0187 Tc 4.297 0 Td (to )Tj 0 Tc 1.153 0 Td (a )Tj 0.0098 Tc 0.881 0 Td (reciprocal )Tj 0.0211 Tc 4.747 0 Td (agreement )Tj 0.0018 Tc 5.203 0 Td (with )Tj 0 Tc 2.142 0 Td (a )Tj 0.006 Tc 0.85 0 Td (social )Tj 0.0074 Tc 2.935 0 Td (club )Tj 0.05 Tc 11.9728 0 0 11.6 518.2208 322.76 Tm (of )Tj 0.0031 Tc 11.6 0 0 11.6 64.2774 309.08 Tm (like )Tj 0.0082 Tc 1.841 0 Td (nature )Tj 0.0019 Tc 3.216 0 Td (as )Tj 0.0172 Tc 1.398 0 Td (income )Tj 0.007 Tc 3.617 0 Td (from )Tj 0.0121 Tc 2.424 0 Td (non-members. )Tj 0.0272 Tc 6.889 0 Td (Absent )Tj 0.0126 Tc 3.547 0 Td (any )Tj 0.01 Tc 1.932 0 Td (formal )Tj 0.0081 Tc 3.19 0 Td (modification, )Tj -0.008 Tc 6.056 0 Td (the )Tj 0.0115 Tc 1.73 0 Td (Service )Tj 0.0041 Tc -35.861 -1.2 Td (must, )Tj 0.05 Tc 11.6943 0 0 11.6 97.0235 295.16 Tm (of )Tj 0.0044 Tc 11.6 0 0 11.6 109.9641 295.16 Tm (course, )Tj 0.015 Tc 3.703 0 Td (continue )Tj 0.002 Tc 4.227 0 Td (to )Tj 0.0171 Tc 1.161 0 Td (follow )Tj 0.0023 Tc 2.956 0 Td (the )Tj -0.0126 Tc 1.744 0 Td (rule )Tj 0.05 Tc 11.9728 0 0 11.6 292.8607 295.16 Tm (of )Tj -0.0206 Tc 11.6 0 0 11.6 306.3864 295.16 Tm (Rev. )Tj -0.0176 Tc 2.379 0 Td (Rul. )Tj 0.013 Tc 2.12 0 Td (79-145." )Tj EMC /P <>BDC 0.0352 Tc -25.441 -2.4 Td (The )Tj 0.0046 Tc 2.145 0 Td (Service )Tj 0.0212 Tc 3.697 0 Td (has )Tj 0.0189 Tc 1.986 0 Td (not )Tj 0.0167 Tc 1.726 0 Td (addressed )Tj 0.0127 Tc 5.137 0 Td (the )Tj 0.011 Tc 1.765 0 Td (issue )Tj 0.05 Tc 11.9728 0 0 11.6 285.1808 267.32 Tm (of )Tj 0.0075 Tc 11.6 0 0 11.6 298.754 267.32 Tm (reciprocal )Tj 0.016 Tc 4.767 0 Td (agreements )Tj 0.0113 Tc 5.712 0 Td (since )Tj -0.0003 Tc 2.704 0 Td (GCM )Tj 0.0021 Tc 2.693 0 Td (39343. )Tj 0.0068 Tc -36.136 -1.179 Td (However, )Tj -0.0068 Tc 4.635 0 Td (Rev. )Tj -0.0176 Tc 2.441 0 Td (Rul. )Tj 0.012 Tc 2.14 0 Td (79-145 )Tj -0.005 Tc 3.541 0 Td (and )Tj 0.0127 Tc 1.992 0 Td (the )Tj 0.006 Tc 1.765 0 Td (position )Tj 0.0108 Tc 3.816 0 Td (expressed )Tj 0.0071 Tc 5.019 0 Td (in )Tj 0.01 Tc 1.142 0 Td (GCM )Tj 0.0098 Tc 2.693 0 Td (39343 )Tj 0.0061 Tc 3.146 0 Td (continue )Tj -0.0187 Tc 4.165 0 Td (to )Tj -0.0043 Tc 1.165 0 Td (be )Tj 0.0087 Tc -37.709 -1.2 Td (cited )Tj 0.0132 Tc 2.492 0 Td (for )Tj 0.017 Tc 1.493 0 Td (purposes )Tj 0.05 Tc 11.6943 0 0 11.6 162.5435 239.72 Tm (of )Tj 0.0284 Tc 11.6 0 0 11.6 175.6098 239.72 Tm (what )Tj 0.0162 Tc 2.513 0 Td (constitutes )Tj 0.0207 Tc 5.268 0 Td (non-member )Tj 0.0027 Tc 6.124 0 Td (income. )Tj 0.005 Tc 4.186 0 Td (See )Tj -0.0126 Tc 2.142 0 Td (PLR )Tj 0.0138 Tc 2.249 0 Td (200511023 )Tj 0.0095 Tc -32.161 -1.179 Td (\(enclosing )Tj 0.0147 Tc 5.006 0 Td (report )Tj 0.05 Tc 11.9728 0 0 11.6 156.3007 226.04 Tm (of )Tj 0.0158 Tc 11.6 0 0 11.6 169.7326 226.04 Tm (examination )Tj 0.0115 Tc 5.909 0 Td (recommending )Tj 0.0065 Tc 7.097 0 Td (revocation )Tj 0.05 Tc 11.9728 0 0 11.6 379.2607 226.04 Tm (of )Tj 0.0102 Tc 11.6 0 0 11.6 392.473 226.04 Tm (social )Tj 0.0154 Tc 2.915 0 Td (club's )Tj 0.0236 Tc 2.918 0 Td (exempt )Tj 0.0171 Tc -34.24 -1.2 Td (status )Tj -0.0188 Tc 3.081 0 Td (as )Tj 0.0127 Tc 1.35 0 Td (the )Tj 0.0108 Tc 1.765 0 Td (result )Tj 0.05 Tc 12.2512 0 0 11.6 167.578 212.12 Tm (of )Tj 0.0188 Tc 11.6 0 0 11.6 180.7929 212.12 Tm (substantial )Tj 0.0092 Tc 5.286 0 Td (pull )Tj -0.008 Tc 1.897 0 Td (tab )Tj 0.0131 Tc 1.723 0 Td (income )Tj 0.0001 Tc 3.576 0 Td (from )Tj 0.0023 Tc 2.356 0 Td (the )Tj 0.0146 Tc 1.734 0 Td (general )Tj 0.0024 Tc 3.735 0 Td (public\); )Tj -0.0023 Tc 3.617 0 Td (PLR )Tj 0.0142 Tc -34.086 -1.2 Td (8722003 )Tj 0.0094 Tc 4.339 0 Td (\(signing )Tj 0.05 Tc 11.9728 0 0 11.6 158.7007 198.2 Tm (of )Tj 0.0272 Tc 11.6 0 0 11.6 172.1478 198.2 Tm (guest )Tj 0.0099 Tc 2.845 0 Td (registry )Tj 0.0103 Tc 3.683 0 Td (by )Tj 0.0159 Tc 1.386 0 Td (nonmembers )Tj 0.0259 Tc 6.278 0 Td (does )Tj 0.0189 Tc 2.556 0 Td (not )Tj 0.0131 Tc 1.705 0 Td (change )Tj 0.0089 Tc 3.685 0 Td (status )Tj -0.0188 Tc 3.04 0 Td (as )Tj 0 Tc 1.366 0 Td (a )Tj 0.0274 Tc -35.968 -1.179 Td (member )Tj 0.05 Tc 11.6943 0 0 11.6 110.2235 184.52 Tm (of )Tj 0.0181 Tc 11.6 0 0 11.6 123.6679 184.52 Tm (general )Tj 0.0178 Tc 3.755 0 Td (public )Tj 0.0199 Tc 2.99 0 Td (so )Tj 0.0265 Tc 1.39 0 Td (that )Tj 0.0023 Tc 2.054 0 Td [(pull )-31(tab )]TJ 0.0045 Tc 3.609 0 Td (activity )Tj -0.0197 Tc 3.425 0 Td (is )Tj 0.0204 Tc 1.004 0 Td (subject )Tj 0.002 Tc 3.563 0 Td (to )Tj 0.0067 Tc 1.175 0 Td (section )Tj -0.0319 Tc 3.543 0 Td (4401 )Tj -0.005 Tc 2.579 0 Td (and )Tj -0.0181 Tc 1.973 0 Td (4411 )Tj 0.0201 Tc -36.353 -1.2 Td (taxes )Tj -0.035 Tc 11.5914 0 0 11.6 94.8645 170.6 Tm (on )Tj 0.0105 Tc 11.6 0 0 11.6 111.0498 170.6 Tm (wagering\); )Tj 0.0184 Tc 5.192 0 Td (PLR )Tj 0.0211 Tc 2.287 0 Td 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