Our homeschool support group has a statement of beliefs that every member must sign to be a member.
However, I was reading the 501c7 guidelines for Social Clubs and learned that we cannot discriminate based on religion.
Does that mean in order to be tax exempt we cannot require a belief statement?
Lana in TX
Lana is referring to this IRS statement on Social Clubs. Most homeschool support groups fit the criteria to be tax exempt as a 501(c)(7) Social Club.
Like many laws, you need to keep reading to see if there are exceptions to the general rule.
And there are some exceptions. The IRS guidelines state:
But Lana’s group does have a written policy, a Statement of Faith, that every member needs to sign.
Does that mean homeschool support groups cannot have a Statement of Faith?
IRC § 501(i)(2) provides an exception for a club which in good faith limits its membership to the members of a particular religion in order to further the teachings or principles of that religion, and not to exclude individuals of a particular race or color.
(i) Prohibition of discrimination by certain social clubs
(1)an auxiliary of a fraternal beneficiary society if such society—
So, Lana’s homeschool support group can have a statement of faith and discriminate on the basis of religion provided their purpose is to further the teachings and principles of their religion (and they don’t discriminate on the basis of race or color).
Carol Topp, CPA