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1994 EO CPE Text G. SOCIAL CLUBS IRC 501(c)(7) by Theodore Reindeer and Stephen F. Monowitz 1. Introduction Social clubs are organized for pleasure, recreation and other nonprofitable purposes for
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What is social clubs - irc?
Social clubs - irc refers to social clubs that are exempt from federal income tax under Section 501(c)(7) of the Internal Revenue Code.
Who is required to file social clubs - irc?
Social clubs that have gross receipts of $50,000 or more in a taxable year are required to file Form 990, Return of Organization Exempt from Income Tax.
How to fill out social clubs - irc?
Social clubs can fill out Form 990 either electronically or by mail. The form requires information on the club's finances, activities, and governance.
What is the purpose of social clubs - irc?
The purpose of social clubs - irc is to provide a tax-exempt status to social clubs that are organized for pleasure, recreation, and other non-profitable purposes.
What information must be reported on social clubs - irc?
Social clubs must report their gross receipts, membership fees, expenses, assets, liabilities, and activities on Form 990.
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