Examples of Tax Exempt Social and Recreational Clubs

Organizations that may be exempt under Internal Revenue Code section 501(c)(7), if they meet the requirements for exemption, include--

• College social/academic fraternities and sororities
• Country clubs
• Amateur hunting, fishing, tennis, swimming and other sport clubs
• Dinner clubs that provide a meeting place library, and dining room for members
• Variety clubs
• Hobby clubs
• Homeowners or community associations whose primary function is to own and maintain recreational areas and facilities

Additional information

Homeowners' Associations Under IRC 501(c)(4), 501(c)(7) and 528 PDF - EO continuing professional education article