I recently inherited the books for an Alumni association and I am little out of my depth for 501c3's. The association has individual volunteer chapters that hold small events in their area and those chapters are spread through out the united states. Each Chapter operates under the associations tax id and holds events at different venues where they might watch a game, hold a raffle and give everyone in attendance 1 free drink ticket. They have a registration fee that they charge to attend and it is different for members vs non members. The work that is being done is done by chapter volunteers with support from association staff. If you were in my shoes what sort of potential tax implications, pitfalls or benefits would you be looking for here?