| 2. Noncommercial whitewater rafting club. A An |
| organization is a "noncommercial organization" if the |
| commissioner determines that the organization is a qualifying |
| noncommercial whitewater rafting club. A "qualifying |
| noncommercial whitewater rafting club" is a group that collects |
| dues or fees from its members and that the commissioner |
| determines to be organized solely to provide noncommercial |
| whitewater rafting opportunities to its members. To be |
| considered under this subsection, a club must provide to the |
| commissioner the following information before January 1st of each |
| year: |