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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

4.76.16

Exempt Organizations Examination Guidelines - Social and Recreational Clubs - IRM §501(c)(7)

7.25.7.1

Exempt Organizations Determinations Manual - Social and Recreational Clubs

7.25.7.7

 Exempt Organizations Tax Manual - Computation of Unrelated Business Taxable Income for Social Clubs
   
Page Last Reviewed or Updated: 21-Aug-2014