Basic Premise and Philosophy

For a 501(c)(7) tax-exempt club, the rules will be very different from those applying to developer controlled clubs and for-profit clubs. Taxable clubs will not have tax-related restrictions in the content of their Web page. If your club is 501(c)(7) tax-exempt, however, it is suggested that you consider the following basic premise and philosophy when dealing with Web sites:

• Clubs should not do anything on the Internet that would not be done in their own clubhouse.
• Clubs should not do anything on the Internet that would not be done in printed form, such as in flyers and newsletters.
• If establishing a club web site, do so for your members' benefit, not for the benefit of the general public.
• A web site should become a forum for attracting members to join together, as in the use of the club's facilities.
• Linking to any commercial sites may be dangerous to the club's tax health (such as Amazon.com or Rolex).
• The same goes for the pro shop too! Links to commercial sites can take away business (such as liquidgolf.com).