Tax Citations

The list below represents the primary tax citations related to associations exempt under IRC Sections 501(c)(4) and 501(c)(7).  There are a large number of additional Court cases and Private Letter Rulings that further interpret the Code sections.

Internal Revenue Code - follow link for summary and citations

IRC Section 501(c)(4)
IRC Section 501(c)(7)

Treasury Regulations

Treasury Regulations 1. 501(c)(4)-1
Treasury Regulations 1. 501(c)(7)-1
Treasury Regulations 1.337(d)-4

Revenue Rulings

Revenue Ruling 69-280
Revenue Ruling 69-281
Revenue Ruling 72-102
Revenue Ruling 74-17
Revenue Ruling 74-99
Revenue Ruling 80-63

Tax Court Cases

Commissioner v. Lake Forest
Flat Top Lake Association v. U.S.
Lake Petersburg Association v. U. S.
Rancho Santa Fe Association v. U. S.


Additional tax citations related to associations exempt under IRC Sections 501(c)(4) and 501(c)(7) are summarized on the following page.

Background information on Gary Porter, CPA

Gary Porter, CPA is licensed by the California Board of Accountancy and the Nevada Board of Accountancy.  His CPA practice is limited to Common Interest Realty Associations, including homeowners associations, condominium associations, timeshare associations, fractional ownership associations, and condo hotel associations.  Mr. Porter is the co-author of the PPC (Practitioners Publishing Company) Guide to Homeowners Associations and Other Common Interest Realty Associations, and Homeowners Association Tax Library.  He is also the author of more than 300 published articles on financial matters related to homeowners associations.  He has been working with homeowners associations since 1976