Community Platform

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 changed by -0 percent from 55,201 in 2002 to 49,034 in 2012.
  • The number of organizations reporting to the IRS changed -1 percent from 0 in 2002 to 17,834 in 2012.
  • Total revenues for reporting organizations changed by -1 percent from 0 in 2002 to $15,032,603,802 in 2012.
  • Total assets for reporting organizations changed by -1 percent from 0 in 2002 to 29,474,654,946 in 2012.

(Note: Financial data have not been adjusted for inflation.)

Statistical Tables

Registered Organizations

Organizations That File Annually with the IRS

These organizations must have at least $25,000 in gross receipts.

Registered users can create their own custom tables to view organizations in multiple dimensions or explore other information that we have on these organizations. Click here to learn more.