What is TMAC?

Why Was it Created and Do We Still Need It?

This article was written by Gary Braun, TMAC President.

If you read or engage in Tanglewood’s Nextdoor or Facebook’s Tanglewood Neighbors Sebring, you may
have read or provided your opinion about TMAC or one of its 24 committees. Maybe you are a new
resident and never heard of TMAC or don’t have any idea what it’s all about. The purpose of this article
is to answer these questions, dismiss rumors and other misinformation that you may have read or heard.
TMAC is the acronym for Tanglewood Master Activities Committee. The original Tanglewood owner,
John Greytak, created the Not-For-Profit Corporation on May 29, 1998, known as “Tanglewood at Sun ‘n
Lake Master Activities Committee Inc”.

We are a social club categorized as a Not-For-Profit Corporation under 501(C)(7) and regulated by the
State of Florida and the IRS. Membership dues are exempt from taxes, but certain activities require
Florida sales tax or Federal tax. Yes, that means that we are required to file tax returns with the IRS and
remit sales tax to the State of Florida. The Not-For-Profit status allows certain privileges provided we
comply with the Florida gaming laws. This is why we require badges be worn for gaming and other
activities where money is involved. It’s TMAC’s responsibility to make sure that our committees are
following the state and federal laws. TMAC manages the bank account and all financial transactions of
the committees. We file and pay the necessary taxes associated with our various committee activities.

We’ve heard the comment many times “why do I have to pay membership dues or why is their extra cost
associated with the activities, I thought my rent covers all of that?” The rent you pay to our current
owner, Hometown America, is for renting the land your home sits on and for the “Amenities” (facilities)
in the park. Membership dues and other activity fees are paid to TMAC, to provide the “Activities” or
“Functions” that are held within the “Amenities”.

Yes, without TMAC the amenities like the pool, wood shop, glass shop, tennis, shuffleboard, and
Pétanque courts, etc. would still exist for residents to use for free. However, it’s the TMAC volunteers
that plan, organize, and carry out organized functions and activities within the park’s amenities. Some of
those remain free but others include membership fees, admission fees and/or donations.
Yes, Tanglewood is one of the nicest 55 plus communities in the state of Florida. Our family and friends
that have visited cannot believe how nice our homes, facilities and community are. They all envisioned
that we lived in one of the typical trailer parks found across Florida. We truly live in a resort style

But what really makes Tanglewood the best place to live in Florida is all the functions and activities that
we have available. That doesn’t happen by the facilities or amenities alone. The activities in Tanglewood
are the result of all the dedicated volunteers that make up the many committees of TMAC and all the
other non-TMAC clubs and organizations within Tanglewood.
If you are not currently involved in a TMAC committee, come to Monday Morning Coffee, and learn more
about the many committee activities that are available. I encourage you to attend a TMAC meeting
(every third Wednesday at 3:00 pm) or listen to one of the meeting recordings found on TWRTimes.com,
the official TMAC newsletter. Find and join a committee that interests you or one that you have expertise
in. Become involved and volunteer your time to make this an even better place to live.


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