Our Society’s Tax Status

501(c)(7) social/recreational organization

The IRS has determined that the Latta Genealogy Society qualifies as a 501(c)(7) social and recreational organization — not a 501(c)(3) charity. This means the Society is exempt from federal tax on revenue derived from its members, but member donations are not tax-deductible as charitable contributions.

What 501(c)(7) Status Means

• The Society may apply for bulk mail permits, though not the lowest available rate.
• Social and recreational activity must remain the organization’s primary purpose.
• Organizational requirements are more relaxed than for a 501(c)(3) charity.
• The Society may engage in limited political activity, subject to taxation on that activity.
• No public-support documentation is required, unlike a public charity.

Questions about the Society’s tax status may be directed to Ken Mueller, President, at .