Need to expand that question out. The people who pay USASF?
Well does the consumer parent pay the membership fees or does the gym? Are they paying membership to a governing sports body that cites amateurism as their purpose? Something else? Are they members of a profit or a non profit? The NFL for instance is a 501 c 6 and received that exempt code decades ago but many politicians are arguing that it should have that status removed and that is for a professional league.
TaxExempt Status - 2/3 - Leaffer Law