501(c)(7) Nonmember Income Calculator
Estimate member support, outside-membership income, and public-use income before reviewing the details with a qualified advisor.
Gross receipts
$36,300
Outside-membership income
$4,300
Public facility/service income
$3,000
Member support
$32,000
Below the watch lines
Outside-membership income: 11.8%
Below AlignMint's watch lines and the IRS 35% and 15% references in this estimate. That is not a clearance or a determination of exempt status.
Public-use share
8.3%
IRS guidance discusses 35% outside-membership income and 15% public-use reference points. Use this as a planning prompt, not a decision.
Advisor-ready summary
- Estimated gross receipts: $36,300
- Member dues, assessments, and member event charges: $32,000
- Outside-membership income estimate: $4,300 (11.8%)
- Public facility or service income estimate: $3,000 (8.3%)
- Planning status: Below the watch lines
- Notes for advisor: Annual dinner includes guests; advisor should review guest charges and sponsor income.
Records the IRS says clubs should keep
Use the calculator with event-level details, not only yearly totals.
Event date and event description.
Total number in the party and number of nonmembers.
Total charges and charges attributed to nonmembers.
Amounts paid directly by nonmembers.
Member statements about reimbursement for guest charges.
Notes tying revenue to dues, member activity, guest use, or public activity.