LUGs Applying for 501(c)(3) Non-Profit Status?

concord asks: "Our group applied for 501(c)(3) non-profit status with the IRS a few months ago. We are an educational group dedicated to assisting any individuals or groups interested in learning more or employing free software. We hold monthly LUG meetings here in Southwest Florida and have been doing so monthly for the past two years. Nevertheless our IRS case manager is denying our request (so far). Have any other LUGs in the US successfully attained 501(c)(3) status? Can you offer any pointers?"