Other Comments

Most clubs have the general purpose of bringing members together for social and athletic activities. Club managers should review their mission statements on a regular basis and especially when designing a Web site. Most clubs will not make many mistakes as long as they remain focused on their stated purpose. Here are some questions to ponder:

• · What image does the club want to present? How does the club's web page compare to the club's image? Web designers often insert banners, sounds and images onto web sites, which may not be compatible with your club’s image.
• · Does the club publish member’s names, addresses or birthdays in the local newspaper? Then should clubs publish this information on a web page that can be accessed just as easily by the general public? Does your club sell golf-related merchandise in its pro shop? Why should a club link to commercial sites for members to buy golf-related merchandise from the web? These tactics are common among companies that offer free Web site design and hosting.
• Does your club promote members conducting business in your club? If not, why should your club promote business activities on your web page?
• Do you mail your newsletter to persons who are not your members? Why would you post your newsletter information on the web site for the general population to see?
• Would you provide the IRS a list of all of your non-member income without their asking? Why would you refer to this list on your web page?
• Would you make your exempt organization’s tax return available to the general public? One of these days you may be required to do so, thus using your web page. Do you know that others are publishing exempt organization Form 990s on the web? Are you prepared for an unrelated organization to publish your IRS Form 990 on the Internet without your knowledge? This could happen in the future. Currently Form 990-PF images are available at www.guidestat.org. Although there is not an organization suggesting that they will be posting club tax returns soon, your club should begin looking at their tax return with this in mind. It may be appropriate for a club to post its exempt tax return on the club's web site.
• Do you let any stranger into your club to look around, pick up menus, newsletters, etc? If not, why would you allow this to occur on your web page?
• Would a club sell its member list to outsiders as persons with significant disposable income? Why allow web site a designer access to your members via links from your site to commercial sites? This is an issue that may not be obvious at first but is common in the industry.

Do you want members to come to the club for numerous activities? Why would you promote members staying home to search the web? Much of what appears on many club web pages does not appear to be promoting members coming to the club. Travel links appear to be taking members away from the club for pleasure. Is this promoting your club?

Stock quotes on a site may be seen as promoting business in a social club. Is there a risk to your club by linking to one of these sites?

Conclusion

How would I design a prototype web page for a 501(c)(7) tax-exempt club? The home page would be available for viewing by the general public while the remainder is member protected, attempting to bring members to the club for social and athletic activities. Good luck in making use of this new vehicle. Remember, think like an Internal Revenue Service Agent to ensure your club is 501(c)(7) tax-exempt compliant.