Convert from 501(c)4 to 501(c)7

[Duane Anderson]

Can you tell me what forms are required to convert from a Homeowners Association set up as a 501(c)4, Filing an 1120H, to become a social club, as a 501(c)7. I think they meet all the requirements to become a social club and want to do so, so any members donations are tax deductible for the giver. And is there any cost to do the conversion with the IRS? Thanks for your assistance....Duane E. Anderson

[Roland Slugg]

When you asked about this a few weeks ago, I believe it was unanimous by all who replied that an HOA can not possibly qualify as an EO making dues paid to it tax deductible.