K. Salaries and wages of employees whose primary responsibility is to provide services for the principal benefit of an organization's members shall not qualify as a business expense.

Charitable gaming is one of the services for the principal benefit of our organization’s members and as such one of our employees’ multiple duties is to provide charitable gaming services for our members. For example, our employees sell paper pull-tabs, raffle tickets, cash out winning tickets, clean the charitable electronic devices, and if necessary, calls technical support for the electronic devices. So how is it that salaries and wages of employees does not qualify as a business expense?