[jmatta]

Every group/region has their own set of rules so I would check with them first and foremost. In our Chicago PCA region and Autobahn CC (Joliet, IL), where I instruct, a novice can run with just an SA05 approved helmet and stock three point harness. We require the top to be raised on a Boxster, but do not require the roll bar extension. I do recommend gloves and proper shoes, however, it isn't mandated.

If you are just going out for fun to see if this interests you, I wouldn't invest in safety equipment and borrow a good helmet that fits. If you progress, then the list will become a lot longer with safety items and different brake pads/tires.