[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-308447-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-308447-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","procedure-for-handling-4-h-accounts-tax-related-procedures-for-4-h-clubs-and-affiliated-groups-1","Procedure for Handling 4-H Accounts - Tax-Related Procedures for 4-H Clubs and Affiliated Groups 1","","Guidance outlines tax-related procedures for chartered 4-H clubs and affiliated groups that maintain a treasury account, including how federal income tax exemption is established and verified through IRS requirements. It explains federal reporting obligations using IRS Form 990 or 990-EZ based on income thresholds, and advises reviewing current IRS publications annually. The document also covers how organizations may be added to IRS Publication 78 via verifying letters, how donors should document gifts, restrictions around donated live animals, and Florida sales tax exemption steps, forms, renewal, and practical use via charge accounts.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/procedure-for-handling-4-h-accounts-tax-related-procedures-for-4-h-clubs-and-affiliated-groups-1/308447/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/procedure-for-handling-4-h-accounts-tax-related-procedures-for-4-h-clubs-and-affiliated-groups-1/308447.png","ImageObject",442,249,{"name":42,"@type":43},"Sophia Brooks","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-22","2026-09-20",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",5,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"How can a chartered 4-H club obtain federal income tax exemption?","Question",{"text":63,"@type":64},"The club must be authorized to use the 4-H name and emblem and have a treasury with an IRS EIN using the National 4-H Headquarters Group Exemption Number (GEN 2704). Verification is obtained by registering with the County Extension Office and State 4-H Office, with the State office requesting a verifying letter from National Headquarters for each separate group.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"Which IRS form is required for annual federal income tax reporting for 4-H groups?",{"text":68,"@type":64},"Groups with income exceeding $25,000 file IRS Form 990, while groups with less than $25,000 use IRS Form 990-EZ. The requirement is annual, and documentation should be kept if online filing fails.",{"name":70,"@type":61,"acceptedAnswer":71},"What are the steps and rules for Florida sales tax exemption for a 4-H club?",{"text":72,"@type":64},"A Florida 4-H club or affiliated group must apply to the Florida Department of Revenue by completing Form DR-5, and a State 4-H Office letter may be needed because the National Headquarters letter is not accepted. The certificate must be renewed every five years and is only valid when purchases are made using the foundation/county/club/affiliate entity’s exemption certificate (often via a charge account with the provider).","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},308447,1790198429,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,113,118,122],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":111,"slug":112},17,40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":55,"slug":121},21,"Paper Templates","papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":82,"data":127},{"doc_id":79,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":110,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":30,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":22},962084925636,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","Procedure for Handling 4-H Accounts:  \nTax-Related Procedures for 4-H Clubs and Affiliated Groups 1  \n\n| Marilyn Norman and Joy C. Jordan2\u003Cbr>An authorized chartered 4-H club or other 4-H affiliated group with a treasury account is subject to both state and federal laws and regulations, including tax laws. The guidelines below are provided as an overview of these laws. Specific information regarding individual circumstances will require additional consideration. Understanding the general tax implications will assist volunteers and staff in conducting proper financial transactions, fundraising, and reporting.\u003Cbr>Federal Income Tax Exemption\u003Cbr>Chartered 4-H Clubs and Affiliates who have been authorized to use the 4-H Name and Emblem and have treasuries with an IRS Employer Identification Number (EIN) using the National 4-H Headquarters Group Exemption Number (GEN) 2704 are exempt from paying federal income tax. Documentation to verify this is obtained by registering the unit with the County Extension Office and the State 4-H Office. The State 4-H Office must request a verifying letter from National 4-H Headquarters for each separate group. Each 4-H club or affiliated group also has a responsibility to file an annual Federal Income Tax Report. This report will be the IRS Form 990 for groups withincome exceeding $25,000 . For groups with less than $25,000, the IRS Form 990 EZ will be used. This is an annual requirement. If the IRS online filing process fails, documentation should be kept about each attempt. | Current IRS publications covering tax-exempt status should be reviewed annually for details on reporting requirements and changes in the code.\u003Cbr>The Internal Revenue Service has recognized the tax-exempt status of 4-H units and affiliated 4-H organizations, which are organized and operated under the auspices of Cooperative Extension. This guidance and oversight must be in keeping with the regulations governing the use of the 4-H name and emblem, and be in accordance with the policy statement in Chapter XI, Section 8.2 of the Federal Administrative Handbook for Cooperative Extension Work.\u003Cbr>One publication that can help Cooperative Extension personnel interpret the authorization is Tax Exemption Status of 4-H Clubs and Affiliated 4-H Organizations. It can be found online at [http://www.national4-Hheadquarters.gov/](http://www.national4-Hheadquarters.gov/), or it can be obtained by contacting the state or county 4-H program office.\u003Cbr>Getting on the IRS Cumulative List (of Charitable Organizations)\u003Cbr>Upon being contacted about making a contribution to a 4-H Club or affiliate, many large organizations or private groups will check IRS Publication 78, Cumulative List of Organizations described in Section 170(c) of the Internal Revenue Code of 1986. This publication, available both |\n| --- | --- |\n\nonline and as a printed document, is a list of organizations eligible to receive tax-deductible charitable contributions. It can be viewed on the Web at [http://www.irs.gov/charities/article/](http://www.irs.gov/charities/article/)  \n[0](0),,id=96136,00 .html.  \nMost 4-H Clubs and 4-H Affiliate Groups will not be listed in Publication 78. 4-H Clubs and affiliates need to provide the donating group a copy of the National 4-H Headquarters verifying letter.  \nReceiving Donations of Gifts, Property, Equipment, or Animals  \nAs determined by the Internal Revenue Service (IRS), donors may deduct contributions to 4-H clubs and affiliated 4-H organizations. These can include bequests, legacies, devises, transfers, or gifts, as applicable under the IRS Code. Most donors will request documentation of the gift on letterhead paper. The only letter that is acceptable to give to the donor is one issued from National 4-H Headquarters for the specific 4-H club or affiliate group. This letter must be requested by the County Extension Agent through documentation to the State 4-H office. The letter, once requested, takes about two to three weeks to obta","cbCaivd8ix0dVXmc","https://ap.wps.com/l/cbCaivd8ix0dVXmc","pdf",639494,"English","# Federal Income Tax Exemption\n# Getting on the IRS Cumulative List (Publication 78)\n# Receiving Donations of Gifts, Property, Equipment, or Animals\n# Florida Sales Tax Exemption","[{\"question\":\"How can a chartered 4-H club obtain federal income tax exemption?\",\"answer\":\"The club must be authorized to use the 4-H name and emblem and have a treasury with an IRS EIN using the National 4-H Headquarters Group Exemption Number (GEN 2704). Verification is obtained by registering with the County Extension Office and State 4-H Office, with the State office requesting a verifying letter from National Headquarters for each separate group.\"},{\"question\":\"Which IRS form is required for annual federal income tax reporting for 4-H groups?\",\"answer\":\"Groups with income exceeding $25,000 file IRS Form 990, while groups with less than $25,000 use IRS Form 990-EZ. The requirement is annual, and documentation should be kept if online filing fails.\"},{\"question\":\"What are the steps and rules for Florida sales tax exemption for a 4-H club?\",\"answer\":\"A Florida 4-H club or affiliated group must apply to the Florida Department of Revenue by completing Form DR-5, and a State 4-H Office letter may be needed because the National Headquarters letter is not accepted. The certificate must be renewed every five years and is only valid when purchases are made using the foundation/county/club/affiliate entity’s exemption certificate (often via a charge account with the provider).\"}]","Procedure for Handling 4-H Accounts - Tax-Related Procedures for 4-H Clubs and Affiliated Groups 1 | PDF",1789869069]