1. Tax Exempt Status for 4-H Clubs and Affiliated 4-H Organizations
This fact sheet details the benefits of the special tax exempt status granted by the IRS to 4-H, which groups can be included, and steps to take to gain inclusion under the national 4-H GEN (including how to obtain an official letter documenting inclusion as a tax exempt group and a sample form for obtaining the EIN).

2. Electronic Filing Requirements for 4-H Groups
This fact sheet details the new IRS requirements for all small tax exempt groups and organizations. The important item to note is that ALL small tax exempt groups will now be required to electronically file, not just those raising $25,000.00 or more.

Several states have contacted us asking if 4-H clubs can get an exemption 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, it has been impossible for us to document to the IRS an accurate listing of our 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.

3. Certification of 4-H Groups under National 4-H Tax Exempt Status
This fact sheet details the new process, required by the IRS, for certifying our subsidiary organizations as legitimate groups. This year, state lists of clubs and organizations will be forwarded in October and your office(s) will have until December to review, make changes, and return your state listing. The returned list will need to include a formal signed letter, indicating that your institution certifies that included groups meet all requirements and are groups in good standing within your program.

These Fact Sheets and additional materials can all be found at www.national4-hheadquarters.gov. Look for the tax exempt link in the banner running along the left-hand side of the screen. Please feel free to print and share as needed.