Overbrook Golf Club v. Radnor Township — Nonprofit Member-Owned Clubs Are Not Businesses Subject to the Local Business Privilege Tax
The Commonwealth Court held that nonprofit, member-owned golf clubs are not “businesses” subject to a local business privilege tax on membership dues and assessments, because the clubs do not operate for profit and their members do not receive commercially taxable “services” — rejecting Radnor Township’s reliance on Fish v. Township of Lower Merion.