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An association may be exempt if the facility is owned or leased by and used exclusively for noncommercial activities performed by members and their guests. Any services performed on the premises must be of a noncommercial nature and performed by members only whether compensated or not. The association must also have a current exemption under s. 501(c) (3,4,7,8,10,19) or s. 501 (d) of the Internal Revenue Code.