In these unstable economic times, attracting new members and increasing club revenue are often seen as jobs 1 and 1a for many general managers. Unfortunately, depending on how a club leader approaches it, successfully adding to the bottom line can actually endanger a club’s private
The Internal Revenue Service (IRS) has been conducting a compliance project with respect to the reporting of investment income by the social clubs exempt from income tax under Section 501(c)(7) of the Internal Revenue Code (IRC). In its Fiscal Year 2011 Work Plan, the IRS’s
This article is the third in a special six-part series commemorating the 50th anniversary of the National Club Association. The article appeared in the August 1996 issue of Club Director and it tells the story of one club’s efforts—and an industry’s support—to fight a lawsuit initiated by the Equal
Legal issues surrounding private club membership encompasses a variety of topics, from creating and applying bylaws and the membership admission process to membership discipline, statutory interventions and dispute resolution procedures. One of the most frequently asked questions NCA receives about membership law deals with the
This article is the first in a special six-part series commemorating the 50th anniversary of the National Club Association. Over the years, NCA has kept the private club industry informed, engaged and protected from legislative, regulatory and legal issues that threatened the rights and privileges of
The following is an excerpt from a chapter, authored by William I. Edlund and Brad D. Steele, of NCA’s publication, The Legal Reference Guide for Private Clubs. This handbook is designed to assist clubs with a wide array of legal challenges, ranging from operational matters and
Over the last six months, NCA has received numerous inquiries from member clubs regarding the true importance of maintaining their tax-exempt status. It is a question all general managers and board members are undoubtedly posing right now as the economy continues to tighten. But would
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
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