CHAPTER FIFTEENSocial Clubs

§ 15.1 SOCIAL CLUBS IN GENERAL

(b) Club Functions

p. 430, second paragraph. Insert as fourth sentence:

For these reasons, a club, organized only because that form is required by state law to enable a restaurant of which it is a part to serve alcoholic beverages, was denied recognition of exemption as a social club on the grounds that it is not operated exclusively for pleasure and recreation, there is no requisite mingling of members, there is private inurement regarding the owners of the restaurant, and the sole function of this ostensible club is to sell alcohol to the public.13.1

p. 430, second paragraph, last line on the page. Delete For this reason and insert Similarly.

*p. 431, carryover paragraph. Insert as last sentence:

Of course, the entity must be a true club, as opposed to, for example, a nonprofit entity formed to operate a restaurant and bar, accessible to the public, in circumvention of law in a dry county.15.1

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