A local Gun Club 501c7 is selling timber off of their land. Is the income subject to UBI Tax??

[IRonMaN]

Unless their mission statement says they are a gun club/lumberjack training organization, sounds like they might be paying some taxes this year.

[BobKamman]

Were the trees getting in the way of the targets?

What is the purpose of owning a forest?  Are there animals they can shoot at?  Just seems like there is more to the story that would help with an answer.  

[sjrcpa]

All the gun clubs in my neck of the woods are pretty much in the boondocks. In my area the boondocks are woods. No one wants one in a residential neighborhood.

They clear enough land to use for target shooting. 

Some are rod and gun clubs.

They have social activities, too beyond shooting.

[IRonMaN]

The trees were blocking the view between the range and the freeway.  Cars traveling at 70 mph are more of a challenge to hit than a round target.  😉

Like Susan mentioned, gun clubs/rifle ranges in Minnesota tend to be in rural areas.  Rural areas in Minnesota tend to have trees.  So if a club goes out and buys 40 acres for a club, at some point they are going to have some timber.