National Golf Course Owners Association
National Chapter Membership
All MGCA members are also member of the National Golf Course Owners Association. NGCOA members save on products and services they use all day, every day. NGCOA's relationships with the industry's leading golf operations suppliers result in discounted rates, rebates and value-added packages not available anywhere else.
Six Reasons it Pays to be Part of the NGCOA Community
The NGCOA exists to help our members be more successful. We fulfill our mission through awide range of programs and services:
- Legislative Leadership & Advocacy
- Conferences & Education
- Networking & Connection Platforms
- Business Resources
- Purchasing Program
- Additional Membership Perks!
Accelerate
Looking for the best practice from your peers? Accelerate is the exclusive networking community portal for NGCOA members.
Recent Hot Topics:
- "No Tax on Tips–Who Qualifies?"
- Twilight Rate Strategies
- Lighting Systems
- POS Software Recommendations
- Distance Markers (150, 200 yards)
- Handling Credit Card Tips for Staff
- Grass Vacuums
- Legacy Program Development
- Cart Washing Best Practices
- Winter Course Use: Skiing, Sledding?
- Grounds Crew Shirts
- Drone Usage by Golfers
- Type of New Cart Fleet to Purchase
NGCOA Advocacy
The NGCOA protects and advances golf courses’ business interests through an array of education, resources and engagement at the federal, regulatory, state and legal levels. We keep you aware of industry-related changes and challenges, and provide interpretation and suggestions for action.
No Taxes on Tips: Who Qualifies?
11.25.25
Ronnie Miles, Senior Director of Advocacy, NGCOA
Golf Course Owners and Operators,
On July 4, 2025, President Trump signed the "One Big Beautiful Bill Act (H.R. 1)", a sweeping tax reform package with major implications across many industries, including golf. One of the most talked-about provisions is the new "no tax on tips" benefit for certain employees.
How It Works
Under the law, employees who earn tips-such as caddies, food and beverage staff, and others-can now deduct up to $25,000 in tips from their federal taxable income each year. This benefit could mean hundreds of dollars in annual tax savings for many lower- and middle-income workers.
Key details:
* Payroll taxes remain: Social Security and Medicare still apply to all tip income.
* Income cap: The deduction phases out for individuals earning more than $150,000 annually.
* Employees only: Independent contractors and self-employed individuals do not qualify.
Who Qualifies?
The Department of the Treasury directed the IRS to publish a list of eligible jobs by October 2, 2025. But Axios recently reported an early release of that list, which includes many golf industry roles:
- Golf Caddies
- Sports & Recreation Instructors
- Bartenders, Wait Staff, and Food Servers (including non-restaurant settings)
- Dining and Bar Attendants & Helpers
- Chefs, Cooks, and Food Prep Workers
- Fast Food & Counter Workers
- Dishwashers
- Hosts in Restaurants, Lounges, and Coffee Shops
- Bakers
- Locker Room / Coat Room Attendants
- Hotel, Motel & Resort Desk Clerks
- Maids and Housekeeping Cleaners
What Employers and Employees Should Know
- Employers must continue reporting all tips on W-2s or 1099s and pay required payroll taxes on the full amount.
- Employees will only pay federal income tax on their hourly wages, not their tips.
- State taxes may still apply unless your state adopts the federal guidance.
What's Next
NGCOA will share the official IRS guidance once it is formally released. For now, this early list provides clarity and helps course owners and managers answer employee questions about this important new tax benefit.
If you have questions, email Ronnie Miles at rmiles@ngcoa.org.
Remove Apple Maps Tee Time Listing
10.31.25
NGCOA was alerted to an issue involving Apple Maps and golf course listings which now feature a "Tee Times" button. When users click this button, they may be directed to a third-party reservation service. Here are the steps to remove this.
NGCOA Whitepapers & Reports
The NGCOA partners and participates with industry experts and other organizations to provide members with timely, business-critical reports, studies and other research content.
Golf Facility Safety & Compliance Report 2026
Is your golf facility operating efficiently and safely?
The report includes expert commentary and practical guidance from leaders in:
- Safety and risk management
- Legal and governance oversight
- Insurance and liability
- Maintenance and operational best practice
- OSHA citation trends and emerging heat regulations
Cyber Risk and Data Protection
Cyber threats put golf course data at risk. Cyber Risk and Data Protection is a 35-page guide outlining essential cybersecurity measures and fiduciary responsibilities to protect your business from breaches and financial loss.
2025 Modern Guide to Golf Marketing
Stay ahead this season with the most effective golf marketing strategies. This 50-page guide breaks down key trends, AI tools, and proven tactics to help you attract more golfers and grow revenue—without the overwhelm.
2024 Golf Industry Compensation & Benefits Report
Provides compensation and benefits levels based on 842 participating facilities, and represents the most complete, accurate and up-to-date compensation data in the industry.
Deck of Cards—How to Ace Credit Card Processing & Save Money
This white paper is a detailed description of the merchant processing ecosystem, and is designed to educate and arm readers with the facts and knowledge needed to make smart decisions on GMS and the merchant processing cycle.
2025 Golf Business Pulse Report
Examines emerging trends and critical issues for the year ahead, a macro perspective on the state of golf course operations, and a deeper analysis into three key operating areas: Operations, Agronomy and Marketing.
NGCOA Education & Information Centers
There are also many, many resources available in the Education Center on ngcoa.org for members. From conferences to executive retreats, to Golf Business advertising and podcasts, NGCOA brings the best education to its members and the industry.
Advocacy
The NGCOA protects and advances golf courses’ business interests through an array of education, resources and engagement at the federal, regulatory, state and legal levels.
We keep you aware of industry-related changes and challenges, and provide interpretation and suggestions for action.
Tech Center
A portal for exploration and research, so you can benefit from the experiences—both good and bad—of your peers. You’ll also learn what tech is influencing the customer, and shaping tomorrow’s golf business.
Hospitality Center
Hospitality is the cornerstone of an outstanding customer experience. A robust training program can ensure excellent service, reduce staff turnover, and offer your employees a path for confidence, growth and recognition.
NGCOA Events
Don't miss the NGCOA Golf Business Conference, Multi-Course & Resort Operators Retreat and more!
NGCOA Buyers Guide
Can't find what you're looking for among our NGCOA Smart Buy Marketplace partners?
The NGCOA Buyer's Guide provides a listing of our corporate members and additional industry suppliers that offer products and services for all areas of your golf course.
Growth Center
The NGCOA encourages members to adopt technologies and participate in initiatives that target more (and new!) golfers. Player development programs grow the game, support the industry and help your communities.
Research Center
The NGCOA partners and participates with industry experts and other organizations to provide members with timely, business-critical reports, studies and other research content.
Education Center
From conferences to executive retreats, to Golf Business advertising and podcasts, NGCOA brings the best education to its members and the industry.
Smart Buy Marketplace
NGCOA members save on products and services they use all day, every day. Our relationships with the industry's leading golf operations suppliers result in discounted rates, rebates and value-added packages not available anywhere else.
Golf Business Magazine
"The Official Publication of the NGCOA"