Editor’s note: This article was submitted to Club Director in response to the July/August 2008 “By the Numbers” column, which identified eating patterns in America. Despite a growing trend for takeout food, the author urges tax-exempt clubs to avoid nontraditional activities. Congress and the Internal Revenue Service
“Descend, bold traveler, into the crater … and you will attain the centre of the earth…” Jules Verne, Journey to the Center of the Earth Imagine traveling a mile or more toward the core of the earth, through layers of quartz, clay and black obsidian
In theory, we should be living in the golden age of member service. However, no shortage of anecdotal evidence exists to show customer service is degrading across the broad spectrum of businesses in America. How often have we heard: “Your call is very important to
Of the more than 25 types of corporations and trusts given a free pass on federal income taxation, we, private clubs, enjoy that benefit, assuming we meet the criteria established by the Internal Revenue Code. But, it comes with a price and it seems that
Editor’s note: Please keep in mind that, although outdated, this article does provide important advice on what to do in the event of a recession like the one that occurred in 2008. Each day, we read of the erratic performance of the market and the
The nation’s oldest private clubs have begun hitting milestone anniversaries—marking 75, 100, 150 years of service, sports, and social gatherings. And as they do, clubs are re-telling and reflecting on treasured stories, memories and memorabilia of the families and famous (or infamous) members who’ve shared
Few organizations can state the U.S. Constitution protects their existence. But, private clubs can. The First Amendment right to associate freely was established to ensure individuals could join together to further their interests and were guaranteed the right not to associate with others. The right
It takes a certain kind of club—and membership—to host major championship events. Championships confer a special prestige on a club and its membership. They announce to the world, “This is a first-class organization, worthy of hosting a world-class event.” And, during some national and international
How many times have we found ourselves in a situation where we were “out of the loop” and unaware of a significant social, political or personal event? We all remember such incidents. Usually, they’re simple, humorous lapses, but sometimes, these moments become significant and embarrassing
Not surprisingly, the Internal Revenue Service (IRS) expects a tax-exempt club to remain in compliance with the requirements of Section 501(c)(7) of the Internal Revenue Code (IRC). But, surprisingly, certain clubs that secure tax-exempt status still operate in a manner inconsistent with the IRS’ requirements.