I've read that if your average annual revenue is under $5,000 (calculated on a 5 year average), you can operate as a self-declared 501c7 without actually seeking IRS approval. If you anticipate your average exceeding $5,000, you will need IRS approval lest you find your organization considered taxable.
Our club is small and we just want to share brewing experiences, techniques, and spread the word about this fantastic hobby. Several of our members don't brew they just want to learn about craft beers and unique styles. We don't want to file a form 1023, keep minutes, or deal with red tape. Creating a nonprofit organization takes time, effort, and money. A nonprofit must keep detailed records and submit annual filings to the state and IRS by stated deadlines in order to keep its active and exempt status.
We can’t be the only club that feels this way. Have you heard the term “Self declared 501c7?”