We are a 501(c)7 gun club. We have sheriff departments use our club for qualifications and pay us an annual fee. These fees do not exceed the 15% non member threshold, but come close. We are considering changing our Bi-Laws to reflect these departments only as members, but the we do not want the individual officers to use the club as members. We are trying to not violate the 15% rule by doing this.
Question: Can this be done?

I believe you could provide two different types of membership in your by-laws:

regular membership; and
sheriff department membership, which would enable the member departments to only use the facilities for required qualification shooting.


But check the federal statutes (http://codes.lp.findlaw.com/uscode/26/A/1/F/I), regulations, and circulars to be sure. And you should research the IRS website (http://www.irs.gov/charities/index.html?navmenu=menu1)for a specific answer to your question.