A video of the presentation by Certified Public Accountant Lynn Baxter, W0LTB, at the New England Amateur Radio Festival (NEAR-Fest) in October is now available online.  Most radio clubs are set up as non-profit corporations, but this does not mean that they are tax exempt under section 501-C3 of the Internal Revenue Service (IRS) tax code. Some changes that took place in 2014 simplified the process for smaller organizations with less than $50,000 in annual gross revenues and reduced the amount of red tape.