Non-Profit Clubs Must Remain Attentive to Tax Exemption Requirements:
In a letter published on August 19, the Internal Revenue Service (“IRS”) determined that a social club no longer qualified for tax exemption under Internal Revenue Code (“IRC”) § 501(a) as an organization described in IRC § 501(c)(7). IRC § 501(c)(7) states that social clubs are tax exempt if they are “organized for pleasure, recreation, […]










