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Revenue Procedure 71-17

1971-1 C.B. 683 (1971)

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Revenue Procedure 71-17

Internal Revenue Service
1971-1 C.B. 683 (1971)

Facts

The Internal Revenue Service (IRS) sought to clarify how it would view the effect of use by the general public of a club’s facilities on that club’s eligibility for tax-exempt status under § 501(c)(7) of the Internal Revenue Code (code). Specifically, the IRS sought to make more transparent how it would analyze such situations when auditing a club.

Rule of Law

Issue

Holding and Reasoning ()

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Casebooks

Taxation of Nonprofit and Exempt Organizations

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