Is condo association social fundraising a taxable event?

Our Florida condo association is seeking to raise finances for Social purposes (raffles, 50/50 etc). Are there restrictions on what or how these are operated? And, are we likely to attract tax (local or Federal) on such income? Finally, donations, whether cash or goods for social purposes (such as benches or special plantings). Are these considered "income" even if specified for use ONLY for social usage?