• Club Federal Tax Consulting
  • Available for calls and conference calls to discuss Club specific tax issues.
  • Available to write tax opinions on Club specific federal tax issues based on the particular facts presented.
  • Annual subscribers to Club Tax Book can e-mail or call with quick questions at no additional charge.

• Florida Club Sales & Use Tax Consulting
  • Available for calls and conference calls to discuss Club specific tax issues.
  • Available to write tax opinions on Club specific Florida sales and use tax issues based on the particular facts presented.
  • Annual subscribers to Club Sales & Use Tax Book - Florida can e-mail or call with quick questions at no additional charge.

• Club Equity Conversion (Turnover) Consulting
  • Consult with Club Boards, Club Management and their Attorneys during the due diligence period prior to turnover.
    • There are multi-million dollar tax benefits to be found with a timely analysis of the turnover structure that is most often not identified during a turnover audit by a local CPA firm.
    • These multi-million dollar issues are shared with Developers whereby both the Developer and the Club obtains the maximum tax benefits available.

• Tax Status Analysis of IRS Code Section 277 Taxable and 501(c)(7) Tax-Exempt Status
  • Most often, discussing why a Club would want to be 501(c)(7) tax-exempt even when a Club operates on a break even basis.
  • Discuss the 5 times in the life of a Club when 501(c)(7) tax-exempt status is important.

• 501(c)(7) Pro's and Con's
  • Provide an analysis of the pro's and con's of applying for 501(c)(7) tax-exempt status and assist in the IRS Form 1024 application process.

• IRS Private Letter Ruling Assistance
  • Review the tax law and facts presented and assist in preparing requests on Club specific issues.

• Florida Technical Assistance Advisement
  • Provide assistance in preparing requests regarding Club specific sales and use tax issues from the State of Florida.

• Club Board Consulting
  • In person or on conference calls that usually last 1 hour whereby a Boards questions are addressed and fully analyzed.

• Club Tax Controversy
  • Providing assistance in representing Clubs in with state and federal taxing authorities.

• Club Amenity Cost Allocations
  • Assistance to real estate developers building amenities to be turned over to Members.

• Web Site Reviews
  • Search Club web sites for obvious indications of Section 501(c)(7) tax-exempt Club tax issues.

• Club Marketing Material
  • Review and provide analysis for potential tax and privacy issues disclosed in Club marketing material.

• Nontraditional Activity
  • Review and provide analysis of activities placing 501(c)(7) tax-exempt status in jeopardy.

• Nonmember Income
  • Review and provide analysis of activities both placing 501(c)(7) tax-exempt status in jeopardy along with sharing how nonmember gross receipts could be counter to a Clubs' successful business formula, such as:
    • Clubs are in the "dues" collecting business!
    • If nonmembers can use your Club when they need use of amenities without paying dues, why should they join your Club?
    • Much of the nonmember activity does not generate a net profit, so why pursue it?