Join Date: May 2002
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Start with the mandatory USCG required stuff as listed by sailingdog (only one fire extinguisher is required on a 22' sailboat). An anchor is not USCG required, but it is required by some states. In any case, you should have an adequate anchor, because, if you have a problem, you can anchor the boat, and focus your full attention on solving the problem, instead of sailing the boat.
IMHO), everyone should wear deck or sport shoes on a sailboat at all times. They'll prevent sunburned feet, protect you from stubbed or broken toes, protect you from splinters on the docks, and prevent a slip and fall on an angled or wet deck.
A vhf radio is a good thing to have, and, if it's handheld, you can take it from this boat to your next boat. But, vhf radios are not used much on some of the small inland lakes. If there's nobody else out there with a vhf radio to hear you, it's not much value. Find out what the situation is at your lake before you buy a radio.
I don't recommend that you buy expensive foul weather gear yet. Check the weather before you go to the lake, and, if the weather is going to be bad, don't go. As newbies, you shouldn't be out sailing in foul weather anyway, until you have more experience. If you get caught in an unexpected rainstorm on a small inland lake, you can return to the marina or anchor the boat until it passes over, and you can wait it out in the cabin. Bring a deck of cards, in case you can't think of something else to occupy you.
When packing clothes, think in terms of layering. If it becomes cold, add a layer. Bring sunscreen and a hat with a large brim, to shelter your face from the sun. Bring UV protective sunglasses and a strap to prevent them from falling in the lake.
Join the local sailing club. Get acquainted with the local sailors. Through your own experience and your chats with them, you'll learn what else will add to your safety and enjoyment at your sailing venue. Don't spend a lot of money on optional stuff until you find out whether it will really be useful to you.