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Financial Management, Insurance and Reports

All 4-H Volunteers Must be Familiar with all 4-H Policies and Comply with These Policies

All 4-H clubs must meet 4-H club guidelines and must be led by screened volunteers.  Once a club has fulfilled all requirements, it is chartered by UMass Extension 4-H.  The club charter stays with the club for the life of this club and should be passed to the new 4-H leader if club leadership changes.  Every club must file an Annual Club Report and Financial Form with their local 4-H Educator.  This annual report covers the period of July 1 - June 30 and is due on August 1 of each year. Clubs that do not report annually will have their charters revoked and will cease to operate as 4-H clubs.  The 4-H club will not be active in 4honline until the report is filed and accepted. 

Every club and council must file the 990N with the IRS each year between July 1 and August 1 even if it has no income or expenses. 

In summary, each year every club leader must:

  1. Submit an Annual Club Report and Financial Form (which includes a financial report) for all financial accounts (i.e.: checking, savings, CD's or other investment accounts) to their local 4-H Educator by August 1.  Use the Annual Club Report and Financial Form found in the Reporting Resources section below.
  2. IRS 990-N Filing:  Your local 4-H office will complete and submit the 990-N IRS filing for your group if your assets are less than $50,000. All groups, clubs, or committees earning more than $50,000 are required to complete the IRS Form 990-EZ themselves and submit it to the IRS.  You must then provide proof of filing to the local 4-H office.  If this applies to your group, you will receive a form indicating that your filing was successful.  Send that form, along with your financial records to your local 4-H office.
  3. Re-enroll as a volunteer in  All main club leaders must ensure their assistant leaders re-enroll through 4honline.  Make sure any new leaders contact the local 4-H office to be screened.
  4. Confirm their club enrollment with their local 4-H office by approving member re-enrollments in 4honline and confirming their club list with the 4-H office.   Re-enrolling members should re-enroll on-line through 4honline.  New members must submit paper forms.  Contact your local 4-H Educator to receive the New Member Enrollment Packet.  All members must pay the annual enrollment fee.  Members may enroll at any time throughout the year, however re-enrollment fees double as of January 1 of the program year.

Sales Tax:
4-H clubs and groups are not exempt from paying sales tax.  If they purchase an item and there is sales tax associated with that purchase, they are expected to pay the tax.

Income Tax:
4-H clubs have EIN numbers and may receive donations from groups as they are subordinates of UMass.  Having this status exempts 4-H clubs from having to pay yearly income tax to the state and to the IRS yearly.  Filing your club or group financial forms and the IRS 990-N (in most cases) yearly ensures a club retains their status as a UMass 4-H club.

Tax Exempt Status and Registering and Terminating an Employee Identification Number (EIN)

Massachusetts 4-H clubs and councils are subordinates of the University of Massachusetts and receive income tax exempt status through a group exemption number (GEN) issued by the IRS.  The GEN for Massachusetts 4-H is 5929.  All clubs, Advisory and Program Councils are required to have an EIN (regardless of whether they collect funds) and to comply with all Massachusetts 4-H policies and procedures and to file the required annual reports.  The person applying for the club EIN must give their own Social Security number to verify citizenship but once the EIN is linked to 4-H that EIN is disassociated with the Social Security number.  The EIN stays with the 4-H club or council, even when the leader (or treasurer) of the group changes.  The 4-H program sends a list of subordinate groups to the IRS every March.  If the leader of the 4-H club changes (or the mailing address changes) that should be reported immediately to the local 4-H Educator.

How to Get an EIN

Club Termination & Process of Informing the IRS

IRS Determination Letter

Reporting Resources:

Annual 4-H Financial Report 2022

Financial Log Spreadsheet Template 

Sample of a Completed Financial Log Spreadsheet

MA 4-H Council or Board Annual Financial Report Template

Audit Program for 4-H

Cash Count Protocol

Cash Transaction Log Sheet 

Tax Guidance

Liability, Insurance and Contracts