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Subject Author Date
Women's club - IRS requirements avdm 01-21-2007
Posted by avdm on January 21, 2007, 4:57 pm
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 The women's club is organized in a golf and country club
development. Our gross income ranges from $10,000 - 20,000
per year, raised by dues, housetours, cookbook sale etc.
Almost all the money coming in is donated to charities by
F/Y end. Are we required to file for nonprofit status - if
so Form 1023 or 1024? Would we then be considered a
separatre entity and be expected to pay rent when using the
facilities at our clubhouse (may be a legal question)?

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Posted by Stuart A. Bronstein on January 22, 2007, 4:19 am
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 avdm@heritagehunt.org wrote:

> The women's club is organized in a golf and country club
> development. Our gross income ranges from $10,000 - 20,000
> per year, raised by dues, housetours, cookbook sale etc.
> Almost all the money coming in is donated to charities by
> F/Y end. Are we required to file for nonprofit status - if
> so Form 1023 or 1024? Would we then be considered a
> separatre entity and be expected to pay rent when using the
> facilities at our clubhouse (may be a legal question)?

I'd need more information, but it looks like a social club
more than a charitable organization, so you'd go for Form
1024.

As far as paying for using the clubhouse the question is,
separate from what? Normally if you don't have to pay rent
for it now, setting up a nonprofit organiztion shouldn't
change that.

Stu

<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>

Posted by Gil Faver on January 23, 2007, 2:42 am
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> avdm@heritagehunt.org wrote:

>> The women's club is organized in a golf and country club
>> development. Our gross income ranges from $10,000 - 20,000
>> per year, raised by dues, housetours, cookbook sale etc.
>> Almost all the money coming in is donated to charities by
>> F/Y end. Are we required to file for nonprofit status - if
>> so Form 1023 or 1024? Would we then be considered a
>> separatre entity and be expected to pay rent when using the
>> facilities at our clubhouse (may be a legal question)?

> I'd need more information, but it looks like a social club
> more than a charitable organization, so you'd go for Form
> 1024.

But, is it REQUIRED?

<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>

Posted by Stuart A. Bronstein on January 24, 2007, 2:54 am
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>> I'd need more information, but it looks like a social club
>> more than a charitable organization, so you'd go for Form
>> 1024.

> But, is it REQUIRED?

All I can tell you is that the regulations, in 26 C.F.R. §
1.501(a)-1, say,

"An organization, other than an employees' trust described
in section 401(a), is not exempt from tax merely because it
is not organized and operated for profit. In order to
establish its exemption, it is necessary that every such
organization claiming exemption file an application form as
set forth below with the district director for the internal
revenue district in which is located the principal place of
business or principal office of the organization."

I have a recollection of seeing guidelines that have some
dollar limitations - e.g. the filing is only necessary if
gross receipts are more than $15,000 in any one year or more
than $5,000 on average. But I haven't seen that recently
and didn't find it when I went looking.

Stu

<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>

Posted by Drew Edmundson on January 24, 2007, 2:54 am
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> avdm@heritagehunt.org wrote:

>> The women's club is organized in a golf and country club
>> development. Our gross income ranges from $10,000 - 20,000
>> per year, raised by dues, housetours, cookbook sale etc.
>> Almost all the money coming in is donated to charities by
>> F/Y end. Are we required to file for nonprofit status - if
>> so Form 1023 or 1024? Would we then be considered a
>> separatre entity and be expected to pay rent when using the
>> facilities at our clubhouse (may be a legal question)?

> I'd need more information, but it looks like a social club
> more than a charitable organization, so you'd go for Form
> 1024.
>
> As far as paying for using the clubhouse the question is,
> separate from what? Normally if you don't have to pay rent
> for it now, setting up a nonprofit organiztion shouldn't
> change that.

Could they be a member of the General Federation of Women's
Clubs? See: http://www.gfwc.org/about_us.jsp The type of
activities are similar to what our local GFWC does.

At least 12 are listed in IRS Publication 78 as being
eligible charitable organizations.

--
Drew Edmundson, CPA
Cary, NC

<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>

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