Papillion Gun Club

The taxpayer is a gun club organized and operated exclusively for the pleasure, recreation and enjoyment of its members. No part of its net earnings inure to the benefit of any private shareholder. The revenue of the gun club is derived from membership dues and also from fees charged for regularly scheduled league play and periodic public shooting tournaments. The club also charges members for supplies consumed, including refreshments, clay targets and traps. The club also rents the facilities for some limited social events, meetings and recreation; but this use of the facilities is nominal compared to the overall membership use of the club. The club is used more than 20% of the time for the pleasure, recreation and enjoyment of its members. Another 5% of the time, the club is rented to members, which provides for additional pleasure, recreation and enjoyment to members. The remaining use of the club, approximately 75%, is for youth shooting events, held for betterment, ie safety.