The IRS defines
a private club as a group of like
minded people who join together for the purpose of a social, recreational or
civic nature.
To qualify as a tax exempt social club "PRIVATE CLUB" an
organization must not only be a non
profit entity but must meet both an organizational an operational test.
To satisfy the requirement of recreation or other
permissible purpose, a social club must have an established membership of
individuals, personal contacts and fellowship.
A
commingling of the members of the club must play a material part in the life of
the organization.
A private club is owned by its members for the benefit of its members; it is not owned by an individual or a large corporation trying to make a profit at the expense of its members.
Today, as we look at the dwindling number of private clubs,
it is a sad reflection of the impersonal world that places technology and
profit before people.Tee times on line,
GPS your shot, dial in your lunch
order to the clubhouse right from your cart. Anything to take the person out of personalized service!
These public facilities are marketing themselves "semi
private clubs" and trying to capitalize on the image of the true private club. Volume
equals profit so they must lure as many customers as possible. Five hour rounds
are the norm for the public course.
If they believe that mass production is the way to survive
in the future why aren't they admitting what they truly are .... public, for profit
recreation centers.
A private club is a place of fellowship where members play a
key role in the organization and make personal contacts that enrich their lives
and that of their families. It is not reservations on line, enter your password
and pin number .... it is "good morning; good to see you, how are the children? Let's
get together Saturday and play golf." It is a place where you are the focus. Private clubs operate on the premise that they
exist to serve their membership and that their members play a material part in
ensuring the future of their club.
Choosing a private club for your family says that you want
to share a quality experience.
Decatur Country Club has been a part of the Decatur community since 1923. It has
outlasted all the fads of the last eighty six years and will remain a place
where service, fellowship and community will always be our priority.