Mandatory Dues for Ancillary entity

Need help with this issue, so any feedback is appreciated:
Background:
1. Community is in GA.
2. Community has an HOA (still under control of declarant).
3. Community residents are required to pay monthly (in addition to HOA dues) "social fees" which entitle residents to non-HOA facilities (owned by declarant) including pool, tennis courts, access to golf course. All residents pay same social fees, a resident can purchase additional golf rounds by enrolling in premium membership. Question relates to this mandatory additional dues.
4. The golf course is also open to non-residents; the social fees are in an amount to support all the non-HOA facilities (cost of operations), the income from non-residents is pure profit.
5. Community residents are required to pay one-time initial golf membership to support facilities; non-residents are not required to do this.
5. Owner of the non-HOA facilities, has decided to restrict access to the facilities.

A number of residents don't golf but do enjoy the ability to walk (a.k.a. "walkers") the golf course using the cart paths. The owner has decided to restrict access to the golf course, the restriction applies to walkers only. Note the term walkers does not include the golf players without a cart, so they still have full time access.

Since all residents have to pay these same mandatory "social fees", the restriction is in effect inequitable, is this appropriate? Legal in GA?
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I recommend getting advice from a lawyer and your tax professional. This is more complicated than things most of us deal with.

Most golf courses ban non golf playing walkers for insurance reasons. There is a legal difference between walking golfers and walkers not playing golf. I have seen such a ban even on golf club members.