How much revenue does a social association (tennis league made up of 23 clubs in the county) need to bring in from team entry fees each year (all revenue is spent on the league so there is NEVER a profit) to be required to register with the IRS as a 501(c)7 corporation?

Thank you.

How much revenue does a social association (tennis league made up of 23 clubs in the county) need to bring in from team entry fees each year (all revenue is spent on the league so there is NEVER a profit) to be required to register with the IRS as a 501(c)7 corporation?

Thank you.

Your organization isn't required to register as a § 501(c)7 corporation. If, however, the entrants want to qualify for a tax deduction it would have to be recognized as qualified for the tax deduction. I don't believe there is a minimum amount under which your organization would not have to obtain such recognition.