Why would a club take the chance of experiencing a problem with the IRS?

I am not convinced that this question has been asked often enough.

Are your members so attuned to the Internet that this is the preferable way of communication? Many club members are beginning to use the club's web page to make dinner reservations, and book tee and court times. Can your members function without a site? Can a majority of your members make use of your site? You may find that having a web site is now required. If so, you must stay in compliance with your 501(c)(7) tax-exempt status.

Your club may decide that it cannot get along without a web site. If this is a fact, have you considered that some members do not have access to a computer or are not accustomed to this form of communication? Is there some form of discrimination being practiced for the computer illiterate? Are you making accommodations to these members?