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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:
1. 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.
2. 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! |
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