Truly Private Status & Tax-Exempt Status provides an overview of the legal and tax purposes of truly private status and tax-exempt status, and why these are different—and important—to clubs.
This resource includes the latest, major landmark cases to illustrate how courts approach and analyze private status issues and the constitutional rights and protections afforded to truly private clubs. Also included are an updated Privacy Checklist, FAQs, ADA considerations and state public accommodation laws.
It also discusses key 501(c)(7) exemptions and requirements for private clubs, including unrelated business taxable income and limitations, nontraditional income, nonmember income and sale of property.
(c) 2020