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Social Clubs: Required Filings

Although they are exempt from income taxation, social clubs are generally required to file annual returns of their income and expenses with the Internal Revenue Service. If a club has unrelated business income , it must file an unrelated business income tax return. In addition to filing an annual exempt organization return, social clubs may be required to file other returns and pay employment taxes. Some clubs may be required to file certain returns electronically.

Additional information

Form 990 Resources and Tools for Exempt Organizations 

Page Last Reviewed or Updated: 05-Mar-2014