Social Sports Group

[cpabsd]

I have a client that the IRS reclassified this past year as a "social sports group." What tax return would be required for such an entity? It appears to me they are a 501 c 7 organization. Their annual receipts for 2013 were $1805. Any help appreciated. The IRS website says they are not eligible for the Form 990-N. Thanks!!

[kcjenkins]

A 501(c )(7) club is exempt from federal tax; however, donations to the Club are not tax-deductible. I do think the 990-N is the proper form, but perhaps the 990-T?.

[Lynn EA USTCP in Louisiana]

If they are eligible, file the 990 e-postcard. Otherwise, file 990-EZ.

I am the treasurer for a 501-c-7, which is eligible to file the 990 e-postcard.