501(c)(7) Social and Recreation Clubs
Social and Recreation Clubs include country clubs -- about half of them are nonprofit -- community swimming clubs, fraternities, sororities, and other athletic organizations. A social club must be organized for pleasure, recreation, and other similar nonprofitable purposes and substantially all of its activities must be for these purposes.
Click here to see the largest and some examples of smaller organizations.
The Numbers (United States)
- The number of organizations registered with the IRS decreased by 2 percent from 56,452 in 1998 to 55,137 in 2008.
- The number of organizations reporting to the IRS increased 27 percent from 19,411 circa 1998 to 24,621 circa 2008.
- Total revenues for reporting organizations increased by 42 percent from $8.4 billion circa 1998 to $11.9 billion
- Total assets for reporting organizations increased by 63 percent from $14.0 billion circa 1998 to $22.9 billion
(Number of reporting organizations, revenues and assets are based on all organizations that filed Form 990 or 990EZ within 24 months of the release date of the 1998 and 2008 registration files. Financial data have not been adjusted for inflation.)
Organizations That File Annually with the IRS
These organizations must have at least $25,000 in gross receipts.
- By Type of Activity or Purpose (NTEE)
- By Size of Organization (Total Expenses, Total Revenue, or Assets)
- By Organization Age (The IRS's "ruling date.")
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