The document discusses tax exemption rules for non-profit fraternal organizations like the Elks and addresses common questions about allowing non-member use of Elks facilities. Key points include: Elks Lodges must limit facility use to members and guests to maintain tax exemption; renting facilities or selling food/drinks primarily to non-members would be considered an unrelated business; and Lodges cannot operate as a fully public business while maintaining Elks affiliation due to laws requiring membership limitation. Proper record keeping of guest lists is crucial to demonstrate compliance if audited.