Chapter 5: Veterans Golf and Social Club: An Instructional Case for Not for Profits

This case examines the tax implications of various not-for-profit statuses available to an organization. Students are presented with a case that considers whether the organization currently classified as a 501(c)(7) organization is properly classified, or should be classified as a 501(c)(3) organization, which would allow its members to take contributions as a tax deductible contribution. This allows students to gain a more complete understanding of the impact classification of a not for profit may have on the organization and taxpayer. The case provides an opportunity for an instructor to teach and evaluate students in tax research at an appropriate level for the course. The case can be adapted to use in undergraduate and graduate courses for individual taxation, or tax research. Student responses indicate they find the case interesting and beneficial. Reviews by other non-author faculty and professional CPAs in practice also concur that this case is beneficial and valuable to student growth.