The more substantive ideas on what changes, if any, could improve things will come in subsequent writings.ĭisclaimer: I’m not a tax expert, and what follows should NOT be considered tax advice. I can’t promise it’ll be exciting, but I’ll try to keep it as focused as I can. Everyone else, maybe top off that cup of coffee and come back to this, because the world of not-for-profit income tax exemptions is actually quite interesting. If you do, what follows is a short intro to the difference between the two countries’ tax systems. That is, unless you find accounting interesting, as I do. I did some research, and I think what’s happening is a lot more mundane. Well, as someone who has lived in both countries, I find this theory thoroughly unconvincing. So why is there such a huge difference between nations? Almost everyone will say it’s just cultural. One such rarity is Muirfield’s neighbor, the Renaissance Club, which does follow the American model of members only. North Berwick allows visitors for a few tee times most days, Carnoustie will accommodate visitors, and any exclusionary courses are the exception. Private clubs like Muirfield exist, but they allow visitors to play on Tuesdays and Thursdays. Scotland’s archetype is the Old Course at St Andrews, a municipal course. This paradigm simply doesn’t exist in the UK. It exists as the center of the golf world while at the same time remaining hidden behind the closed gates at Magnolia Lane. Augusta National, with its Masters tournament, has become the archetype of private American golf. Unfortunately, except for the extremely well-connected, it’s members only, sorry. I would love to play at these courses you would love to play at these courses. Exclusive private clubs dominate the world of golf: Augusta National, Pine Valley, Oakmont, Cypress Point, Winged Foot, Shinnecock, San Francisco GC, Chicago GC, LACC, Bel-Air, National GL… the list goes on, and on, and on.
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