Another note: "Not an orienteering club" does not equal "for-profit". In my opinion USOF painted itself into a hole when, sometime in the late 1990s, it started to require clubs to be 501(c)3's in fear that if they aren't, the whole organization's 501(c)3 status is jeopardized. But a nonprofit does not have to be a 501(c)3, and many nonprofits aren't. I can see why an NGB should be a 501(c)3—
by definition. But most member clubs are just that—member-service organizations without "charitable, religious, educational, scientific, [or] literary" purposes, nor are they testing for public safety, fostering
national sports competition, or preventing cruelty to children or animals.
If you don't agree, count clubs that have training (= educational) programs, and see how much promotion clubs do of their events to the general public to even remotely be considered a public-benefit entity. I personally don't understand why a member-benefit organization that creates few benefits to the society as a whole should get off tax-free AND enjoy deductibility of contributions to it. But all clubs do, and this, in my opinion, is yet another example of how orienteers externalize the costs of their sport to keep the fees low at the expense to the greater society.
So if I were Randy, I wouldn't talk about sponges.