Tax Information for Social Clubs




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Tax Information for Social Clubs

Exemption Requirements A brief description of the requirements for exemption under Internal Revenue Code section 501(c)(7). Application for Recognition of Exemption Procedures for applying for exemption under IRC section 501(c). Filing Requirements A brief description of annual filing requirements for tax-exempt organizations. Unrelated Business Income Tax - General Rules A general description of the unrelated business income tax requirements for tax-exempt organizations. Unrelated Business Income Tax - Special Rules Unrelated business income tax rules applicable to organizations exempt under IRC sections 501(c)(7) (social clubs) and 501(c)(9) and 501(c)(17) (employee associations). Solicitation Notice A brief description of the solicitation notice requirements under IRC section 6113.