[psandman]

Look, setting up a corporation doesn't shield you from criminal liability.

Every state statute that I have ever seen would treat a "paid membership" system no differently then any other scheme to make money from gambling activity.

The worst thing someone running an illegal gambling operation can do is to try to convince themselves and there players that what they are doing is legal. Understand that it is illegal, keep it low key, don't advertise openly, don't compete with legal businesses, and keep out players who can't use proper discretion about your operation.

When you pretend that it is legal then people talk to much, and then the neighborhood bar decides they are going to do the same thing and then a bunch of these spring up opnely and that attracts law enforcement attention to them and to you.