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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


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: 07-Jun-2016