What type of return required?

[cpabsd]

I have a client who submitted an application for a 501 C (3).  They have not heard back from IRS.  Attempted to file a postcard return and was denied.  The IRS says they are to be treated as a club like a rotary club and would fall under the same tax requirements.  What would those be?  Please help.  

 

[Gail in Virginia]

If they are not a 501( c) (3) they are most likely a 501( c)(4) from the little bit of information you provided., which is a civic league or a social welfare organization.  If that is the case, they would still file a 990N if they are under the requirements for a 990EZ.  I don't know why they were denied for filing the 990N.  When did the IRS say they were like a rotary club if you have not heard from the application for exempt status?