Do all clubs file taxes?
Speaking of US law here: A club can incorporate as a non-profit in any state. This does NOT exempt it from filing and paying federal income taxes if it earns enough money. This is a common misunderstanding, addressed by the IRS here: https://www.irs.gov/charities/article/0,,id=136195,00.html. To be tax exempt, you need to apply for a 501(c)3 charitable or similar status to the Internal Revenue Service. A club that exists mostly to serve its own members would not qualify. But many nonprofit organizations are too small to bother - with gross receipts under $5000, you need not apply.
Very likely the club has no NET income, after expenses, anyway. If it did, then that income would be showing up somewhere - in a growing bank account, increasing amounts of assets, or money taken unearned (effectively, dividends) by the founders or leading members.
Does the club have a bank account? If so, does it have its own employer identification number on the account, or is it using somebody's social security number? If the club does not have a bank account, then don't bother about taxes; you're not organized enough to have a taxable income. If somebody has personally opened a bank account for the club, then THEY owe any taxes, not the club.
Travelites (my nonlanded club) files taxes as a 501(c)7. As a not for profit, we don't have to do the paperwork every year as long as income is less than....I'd have to go and look. It can be done online and takes mere minutes.
We are also incorporated (a VERY good idea) and affiliated with AANR as well as TNS.
Our non-landed club has less than 1500 in the till so I really don't see the need.
We have less than $100 right now. Since we are a not-for-profit, to keep our status, we do have to file every few years...it's an electronic post card and takes less than 5 minutes to just confirm what is on file.