Why the MCC matters

Card networks use MCC 7997 to set interchange rates for this business type, decide whether purchases count toward category rewards, and flag special handling (for example cash-like or high-risk categories). Issuers and tax authorities rely on the same code, which is why the IRS classification appears above.

Nearby codes

79937994799579967998799980118021

Browse the full MCC list, or identify a card's issuer with the BIN checker.

Frequently Asked Questions

What is MCC 7997?

MCC 7997 is the merchant category code for Membership Clubs (Sports, Recreation, Athletic), Country Clubs, and Private Golf Courses under ISO 18245. Card networks use it to classify transactions at this type of business for interchange fees, rewards categories and tax reporting.

Is MCC 7997 IRS reportable?

IRS 1099-K reportability for MCC 7997: Yes.