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We are 501 c 7 and we file every year, but as long as you're under whatever the mark is (I think currently 50k) you're fine. I think when we filed, we put together a basic packet of actvities culled straight from our bylaws.
Thanks for the replies. Do you file federal returns for your clubs or just file the 990-N even though you haven't filed for tax-exempt status with the IRS?
We are 501 c 7 and we file every year, but as long as you're under whatever the mark is (I think currently 50k) you're fine.