Don’t Throw Away Your Tax-Exempt Status!
National 4-H Headquarters has published three new Fact Sheets related to 4-H Tax Exempt Status. They are related in part to the changes in IRS regulations passed by Congress. They include:
- Tax Exempt Status for 4-H Clubs and Affiliated 4-H Organizations
- Electronic Filing Requirements for 4-H Groups
- Certification of 4-H Groups under National 4-H Tax Exempt Status
- A Sample SS-4 Form to assist groups in applying for an Employee Identification Number.
There are additional forms you may want to download for reference on:
- Livestock sales, auctions and similar events
- IRS 4-H livestock sale FAQs
- Fund-raising: Private support for the 4-H program
- Raffles, lotteries, gaming and 4-H
These forms are found at www.national4-hheadquarters.gov/ under the Tax Exempt link in the banner on the left-hand side of the screen.
There are no exemptions from the new electronic filing requirements. Given that the new requirements were created for organizations – such as 4-H – which have a parent organization and a large number of subsidiaries, we will not be granted an exemption. In the past, is has been impossible for National 4-H Headquarters to document to the IRS an accurate listing of subsidiaries. This has resulted in legitimate 4-H clubs getting eliminated from our listing, and has allowed groups not authorized as part of 4-H to slip in and register for exempt status without our knowledge.
There are two issues which we need to pay attention:
- The IRS does not recognize a single family group as a qualified subsidiary for inclusion under the national 4-H Group Exemption Number. Independent groups or families potentially jeopardize the special tax exempt status continuing to be granted by the IRS to the 4-H program. This is in part because a) it is a more “private” organization than “public” and b) there is a lack of accountability to others in the community. The implication of this IRS decision is that family clubs may not engage in fund-raising activities in the name of 4-H which donors could claim as tax deductions.
- In October we will receive a complete list of 4-H clubs and organizations registered with the IRS. We will have until December to review, make changes and return our state listing certifying that included groups meet all requirements and are in good standing with our program. There will probably be many additions and deletions to this list for which we will need your help.
— Dale Leidheiser, Colorado 4-H Specialist
These are very important items! If you have a formal 4-H Shooting Sports Club group, you will need to check with your Extension office to see what information is on file and what your responsibilities are for appropriate filing with the IRS! You DO NOT want to loose your 4-H affilitiation status with your 4-H Shooting Sports group!
