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501(c)(7) Social Clubs

Clubs organized for pleasure, recreation, and other nonprofitable purposes, substantially all of the activities of which are for such purposes and no part of the net earnings of which inures to the benefit of any private shareholder.  
                                                                                                            - Internal Revenue Code Section 501(c)(7)
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501(c)(7) Materials

- 501(c)(7) Tipsheet

501(c)(7) Statistics

- As of 11/17/11, there were 48,632 501(c)(7) organizations listed in the IRS database.  This was about 3% of the total.
- During the fiscal year ended
September 30, 2010, the IRS received 884
exemption applications from organizations seeking 501(c)(7) status. 710 were approved.  The IRS has not published the number of denied applications, in order to "avoid disclosure of specific taxpayer data."
- As of 11/9/2011, the IRS had revoked the tax exempt status of 26,322
501(c)(7) organizations for failure to file annual returns (Automatic Revocation of Exemption List).  This is somewhat less than 7% of the total revocations.

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