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Thank you for using justanswer. 501 (c)8 tax code deals with Fraternal Beneficiary Societies and Domestic Fraternal Societies.The major distinction between the two is that fraternal beneficiary societies provide for the payment of life, sick, accident, or other benefits to their members or their dependents, while domestic fraternal societies do not provide these benefits but rather devote their earnings to fraternal, religious, charitable, etc., purposes.
I think you might be thinking of a 501 (c) 7 orginization, Social and Recreation Clubs. To be exempt under Internal Revenue Code section 501(c)(7), a social club must be organized for pleasure, recreation, and other similar nonprofitable purposes and substantially all of its activities must be for these purposes.
In either case, IRS gives some step by step instructions in Publication 557 (06/2008), Tax-Exempt Status for Your Organization (see chapters 1 & 2), I would strongly suggest that you find a knowledgeable tax professional, Enrolled Agent, or CPA who is familiar with this part of the tax laws and have them help guide you thru this process or at least check over your paperwork before you send it in to the IRS.
I've also included some links I think you might find helpful. Please see below:
Comparison of 501(c) Status
Frequently Asked Questions on Tax Exempt Status
I hope this helps
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