Need help setting up our boating association!!!
 

I have ran a local boating association for 3 years now. Basically we ask for money from local companies as an advertisement package. We then plaster them on shirts and banners and websites for the season. We put on a poker run and several benefits to raise money for local charities and people in need. I have a few question:

1) For the past few years I have operated everything on a cash basis. I do not want to have to charge sales tax to people entering the poker runs and donating money. We do cut people receipts for everything. Is this legal?

2) I want to set up a checking account for our group so I can have historical data of where our money goes. How do I go about this without getting a tax id etc.

Basically I just want to be a medium of exchange that receives monies and passes them through to charitable registered non profit organizations. I would appreciate and help.