Organizations that may be exempt under Internal Revenue Code section 501(c)(7), if they meet the requirements for exemption, include--
- College social/academic fraternities and sororities
- Country clubs
- Amateur hunting, fishing, tennis, swimming and other sport clubs
- Dinner clubs that provide a meeting place library, and dining room for members
- Variety clubs
- Hobby clubs
- Homeowners or community associations whose primary function is to own and maintain recreational areas and facilities
Additional information
Homeowners' Associations Under IRC 501(c)(4), 501(c)(7) and 528 PDF - EO continuing professional education article