CHAPTER THIRTEEN
Social Welfare Organizations
§ 13.1 CONCEPT OF SOCIAL WELFARE
(b) Benefits to Members
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and an organization providing assistance to those owning recreational residences in a national forest had its exemption as a social welfare entity revoked because its activities were almost exclusively for the benefit of its membership.46.1
*§ 13.2 REQUIREMENT OF COMMUNITY
*(b) Broader Requirement of Community
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By contrast, the IRS ruled that an entity could not qualify as an exempt social welfare organization inasmuch as its sole function was maintenance of a private road that was essentially a common driveway for its four members' homes; the benefit to the “larger community” was said to be “minor and incidental.”110.1