Guidelines for tax-exempt social clubs
The Internal Revenue Manual (IRM) provides the guidelines for Internal Revenue Service employees. The guidelines below relate in particular to organizations recognized as tax-exempt under section 501(c)(7) of the Internal Revenue Code:
| IRM section | IRM title |
| Exempt Organizations Examination Guidelines - Social and Recreational Clubs - IRM §501(c)(7) | |
| Exempt Organizations Determinations Manual - Social and Recreational Clubs | |
| Exempt Organizations Tax Manual - Computation of Unrelated Business Taxable Income for Social Clubs | |
Page Last Reviewed or Updated: 2012-12-11
