OHNS is a Section 501(c)(7) organization...
If your club is organized for pleasure,
recreation, and other similar non-profitable purposes and substantially all of
its activities are for these purposes, it should file Form 1024 to apply for
recognition of exemption from federal income tax. Typical organizations that
should file for recognition of exemption as social clubs include:
q College
alumni associations that are not described in chapter 3 under Alumni
association,
q College
fraternities or sororities operating chapter houses for students,
q Country
clubs,
q Amateur
hunting, fishing, tennis, swimming, and other sport clubs,
q Dinner
clubs that provide a meeting place, library, and dining room for members,
q Hobby
clubs,
q Garden
clubs, and
q Variety
clubs.
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501(c)(7) IRS Non-Profit Letter
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OHNS is not a Section 501(c)(3) organization...
An organization may qualify for exemption
federal income tax if it is organized and operated exclusively for one or more
of the following purposes:
q
Charitable,
q
Religious,
q Educational,
q Scientific,
q Literary,
q
Testing for public safety,
q Fostering
national or international amateur sports, and
q
The prevention of cruelty to children or
animals.
