Using this template.
A 501(c)(7) social club should be able to show an advisor where money came from. This worksheet separates member amounts, nonmember-use amounts, investment income, and amounts you have not classified yet.
Guest charges start in the undetermined column. Do not move them to nonmember use until an advisor reviews who was invited, who paid, and whether the public could attend. Public facility rentals and public merchandise are in the nonmember-use column because those facts are already public use. Investment income stays in its own column.
The sheet totals each column. It does not score the club. IRS social-club guidance discusses outside income near 35% of gross receipts, including investment income, and public use of facilities near 15% of gross receipts. Those are references for the advisor, not a result this file calculates.
This resource is educational only. It is not legal, tax, or accounting advice.