I manage money for a non-profit 501 c7.

they asked me if there was any difference between a 501 c7 and a 501c3, other than with the 501c3 they can take donations and the donator receives a tax deduction.

is there any other difference, such as?

taxes paid, if any?
problems with changing the filing status?
anything gained or lost between the two?

Thank you,
Douglas