Exempt purposes - Code section 501(c)(7)
A social club must be organized for pleasure, recreation, and other similar purposes. A club will not be recognized as tax exempt if its charter, by laws, or other governing instrument, or any written policy statement provides for discrimination against any person based on race, color, or religion. A club may, however, in good faith limit its membership to members of a particular religion in order to further the teachings or principles of that religion and not to exclude individuals of a particular race or color.
Whether an organization's purposes are consistent with exemption under section 501(c)(7) is generally determined based on its organizing documents.