501(c)(7) Social and Recreation Clubs

Introduction

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.

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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.

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