Financial Management, Insurance and Report Forms
All 4-H Volunteers Must be Familiar with all 4-H Policy 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 4-H Club Report with their local 4-H Educator. This annual report covers the time period of July 1 - June 30 and is due on August 31st 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 November 15 even if it has no income or expenses.
In summary, each year every club leader must:
- Submit an Annual Club Report (which includes a financial report) to their local 4-H Educator by August 31. Use the Annual Club and Financial Report.
- File the 990-N online between July 1 and August 31. Here is the IRS Form 990-N Electronic Filing System User Guide. Under "Organizational Details" state that the 4-H tax year ends June 30 and your organization has not gone out of business (unless your 4-H club is defunct). You must answer "Yes" to your gross receipts being less than $50,000. If more than $50,000 you must file the 990 or 990 EZ form. You must send proof of filing to your local Educator with your Annual Report.
- Re-enroll as a volunteer in 4honline. Make sure their assistant leaders re-enroll through 4honline. Make sure any new leaders contact the local 4-H office to be screened.
- Confirm their club enrollment with their local 4-H office by approving member re-enrollments in 4honline, signing paper forms for new members 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. Enrollment forms are found in the "Forms" section of this site. All members must pay enrollment fee. Enrollment due date is November 30.
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.
All clubs are required to file an Annual Summary Financial Report by August 31 each year. Any club with income and/or expenses of over $1500 must file an itemized report and include all bank statements. See "Annual Financial Reporting Requirements for Clubs with Over $1500 in Income and/or Expenses" for detail.
All clubs and councils are required to file the 990 or 990-N between July 1st and November 15th each and every year. Each group must file successfully every year. If the club/council is not successful in filing contact your Educator/4-H staff liaison. Here are the step by step filing instructions.
- Responsibility for Paying Taxes on Raffles
- Responsibility for Acknowledging Gifts and In-Kind Donations
- Tax Issues for Private Individuals
- Responsibility for Collecting Sales Tax
Liability, Insurance and Contracts
Important information about insurance coverage for 4-H volunteers and members.
Also, see the 4-H Youth Treasurer’s Guide