Some specific country clubs may not be 501(c)7s but country clubs in general often are. See, e.g.: https://neworleanscitybusiness.com/blog/2015/01/22/most-loca

Some specific country clubs may not be 501(c)7s but country clubs in general often are. See, e.g.: https://neworleanscitybusiness.com/blog/2015/01/22/most-local-country-clubs-operate-as-nonprofits-enjoy-some-tax-breaks/ https://neworleanscitybusiness.com/blog/2015/01/22/most-loca... https://www.pugetsound.edu/sites/default/files/file/1359_FahningCountryClubsandTaxationACostBenefitAnalysisoftheNonProfitStatusofCountryClubs_0.pdf https://www.pugetsound.edu/sites/default/files/file/1359_Fah... and straight from the horse's mouth, the IRS: > Typical organizations that may qualify for exemption under IRC section 501(c)7) are: ... Country clubs, ..., Yacht clubs https://www.irs.gov/pub/irs-tege/atg_social_rec_clubs.pdf https://www.irs.gov/pub/irs-tege/atg_social_rec_clubs.pdf