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
