Well, the crux of the matter is to cook up the linear subspace of gl(n) that will eventually be the subalgebra. If H is the subgroup: set h={X\in gl(n): exp(tX) \in H for all t \in\R}. You need to show two not completely obvious things: 1. h is a linear subspace 2. exp(h) is a nbhd of 1 in H (give H the induced topology from GL(n)). Adams has ingenious short arguments for these on pages 17-19 of his [Lectures on Lie groups][1] which require nothing but a little real analysis. I remark that all this uses no manifold or Lie theory beyond the necessary definitions and the argument works completely without change for closed subgroups of any Lie group. [1]: http://books.google.co.uk/books?id=TC7d3ZcqjfsC&lpg=PP1&dq=adams%20lectures%20lie%20groups&pg=PA17#v=onepage&q=&f=false