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.
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The Numbers (United States)
- The number of organizations registered with the IRS changed by -0 percent from 56,369 in 2002 to 47,879 in 2012.
- The number of organizations reporting to the IRS changed -1 percent from 0 in 2002 to 18,042 in 2012.
- Total revenues for reporting organizations changed by -1 percent from 0 in 2002 to $14,116,147,186 in 2012.
- Total assets for reporting organizations changed by -1 percent from 0 in 2002 to 27,470,505,079 in 2012.
(Note: Financial data have not been adjusted for inflation.)
Organizations That File Annually with the IRS
These organizations must have at least $25,000 in gross receipts.
- By Type of Activity or Purpose (NTEE)
- By Size of Organization (Total Expenses, Total Revenue, or Assets)
- By Organization Age (The IRS's "ruling date.")
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