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Social Club Filing Calendar

Keep the records your 501(c)(7) social club should review before annual returns, possible unrelated income questions, payroll reminders, and advisor meetings.

This page is a federal overview only. It is not legal, tax, or accounting advice. State filings, fiscal years, payroll rules, and club facts can change what your club must do.

A practical review rhythm for social clubs

Use this as a recordkeeping rhythm, then confirm actual filing deadlines with your advisor.

Start of year

Confirm who owns dues records, event records, reimbursements, payroll questions, and advisor communication before activity picks up.

Monthly review

Reconcile bank activity, review dues, label guest or public income, attach receipts, and note any board approvals tied to money movement.

Before year-end

Run a nonmember income review while event details are still fresh. Flag investment income, public facility use, sponsorships, and guest charges.

Before filing

Prepare annual return records, possible 990-T questions, payroll details, board rosters, reports, and documents your advisor requests.

Records to prepare before advisor review

A clean packet saves time because the advisor can review facts instead of reconstructing them.

Dues, assessments, initiation fees, member event charges, and renewal records.

Guest, public, sponsorship, merchandise, rental, and investment income details.

Event logs with member and nonmember counts, charges, payments, and notes.

Expense categories, reimbursements, receipts, vendor records, and approvals.

Board reports, meeting notes, officer lists, policies, and governing documents.

Payroll, contractor, and employment tax questions if the club pays workers.

FAQ

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