[MrForbes]

We set up a non profit a few years ago to help fund area robotics teams. It was pretty easy (as IRS stuff goes) because we severely limited what we can do. We can buy robot parts and donate the parts to teams. We can pay entry fees for teams. We can buy team uniforms. That's about it. But we have that public charity tax number so money donors (to us) can write it off.

Saves an awful lot of hassle with the form filling out if you keep the non-profit corporation small.

The NERDS have their school club account still, which can collect tax credit donations (it's an Arizona thing), as well as other sources of income, and can pay for stuff that can be bought with purchase orders (travel expenses, etc).

Some things are better done as a non profit, other things are not.