501(c)(7) Social and Recreation ClubsIntroductionSocial 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)
(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.) Statistical TablesRegistered Organizations
Organizations That File Annually with the IRSThese organizations must have at least $25,000 in gross receipts.
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