501(c)(7) Social Club

Clubs organized for pleasure, recreation, and other nonprofitable purposes, substantially all of whose activities are for such purposes.

Benefits
  • ✓ Exempt from federal income tax on membership activities
  • ✓ Can own property for member use
  • ✓ Members can enjoy social and recreational facilities
Requirements
  • Must be organized for pleasure, recreation, or social purposes
  • Membership must be limited (personal contact required)
  • Substantially all activities must be for members
  • Limited income from non-member sources (15% rule)
  • No private inurement
Examples
  • Country clubs
  • Hobby clubs
  • Garden clubs
  • Alumni clubs
  • Fraternities and sororities
Ready to Get Started?

Our guided process helps you file for 501(c)(7) Social Club status.

IRS Form: Form 1024
IRS Fee: $600

C3ME Fee: $79

Includes wizard, templates, and checklists

Start Your Application

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