Social or Recreational Club
A 501(c)(7) organization is a social or recreational club that is organized for pleasure, recreation, and other nonprofitable purposes. Members must share interests and have a common goal directed toward pleasure and recreation, and the organization must provide opportunities for personal contact among members. The organization's facilities and services must be open to its members and their guests only. No part of the gross receipts of a social club may inure to the benefit of any individual or entity. Examples of 501(c)(7) organizations include : (1) college fraternities operating chapter houses for students; (2) country clubs; (3) amateur hunting, fishing, tennis, swimming, and other sport clubs; (4) dinner clubs that provide a meeting place, library, and dining room for members; (5) variety clubs; (6) community associations; and (7) hobby clubs. Please note: Donations or dues paid to Section 501(c)(7) corporations are not tax-deductible.
Follow these links for more information about 501(c)(7) Non-Profits: