I have a client that came to me regarding the social club that he is a member of. It is an archery club and he was needing to get their taxes filed. They have no records of the last time a return was even filed or if one ever has. They have not applied for tax-exempt status but have been collecting money from members and non-members through events. So my questions is, are they even required to file a tax return? If so, on what form?