# 501(c)(7) A **501(c)(7) organization** is a tax-exempt entity under **Section 501(c)(7) of the Internal Revenue Code**: Social and recreational clubs (country clubs, hobby clubs, fraternities/sororities) operated for members' pleasure and recreation. Stub — included for completeness of the 501(c) enumeration. Low political-money relevance relative to [[501(c)(3)]], [[501(c)(4)]], and [[501(c)(6)]]. ## See Also - [[Tax Code Hub]] — folder reader map