A tax-exempt social club may receive unrelated business taxable income from the following activities:
- Selling food and beverages to nonmembers
 - Selling timber cut from club land
 - Accepting advertising in club newsletters or other publications
 - Proceeds from a total liquidation of club assets
 - Proceeds from a partial liquidation of club assets not meeting statutory reinvestment timeframes
 
Additional information
- Social Clubs – IRC 501(c)(7) PDF- EO continuing professional education text article