Charters, EINs, and Such Update

1
Charters, EINs, and Such Update

• May 9, 2008

2
Process to Establish Club Permanent Folders

•  4-H Club Name Approved
•  Copy of Charter -If your 4-H club has been long
  established or newly established and a Charter is
  not available, issuance of a new Charter is
  recommended.
•  Employer Identification Number (EIN)
•  Establishment of a Bank Account using EIN
  (Checking or Savings)
• File 4-H Club Annual Treasurers Report
• File Form 990-N, Electronic Notice (e-Postcard)
  by May 15th  
•  Volunteer Leaders Approved (Screening Process)
•  By-Laws Constitution Approved

3
Whats an EIN

• A unique number that identifies the organization
  to the IRS, much like our personal Social
  Security Numbers identify individuals to the IRS

4
Process

• Clubs and Councils secure EIN numbers
• These will be due to State 4-H Office by October
  15
• State 4-H Office will send to National 4-H
  Headquarters
• National 4-H will send to IRS
• IRS will make changes as requested
• Counties will be able to file E-990 (due May 15)

5
Process for Submitting EIN Numbers

• COUNTY NAME
• A-EIN
• B-FR
• C-NAME OF ORGANIZATION
• D-CONTINUATION NAME
• E-CHAPTER NAME

• F-CARE OF NAME
• G-ADDRESS
• H-CITY
• I-STATE
• J-ZIP
• K-UPDATES

6
Constant Columns

• B-FR
• 1 for groups over 25K
• 2 for groups 25K and under
• C-NAME OF ORGANIZATION
• 4-H Clubs and Affiliated 4-H
• D-CONTINUATION NAME
• Organizations
• E-CHAPTER NAME
• Specific name of club or group

7
Update Choices Column K

• NEW Add entry
• DEL Delete entry
• NC Change name
• Change contact person
• ADR Change Address

8
Master List Can

• Add new club
• Add tax exempt status for existing club
• Change EIN number
• Change club name
• Change address of contact info
• Delete club

9
If you were on the December List

• Need to fill out e-990
• Available at irs.gov

10
irs.gov

• Use the keyword/search find links to 990-N
  information.
• (1) Register as a New User, (2) Create your Form
  990-N (e-Postcard), and (3) Submit your Form
  990-N (e-Postcard). The e-Postcard (not available
  in paper form).
• You will need to provide
• Organizations legal name as when you applied
  for EIN
• Any other names your organization uses (not
  relevant for most 4-H Clubs Affiliated 4-H
  Organizations)
• Organizations mailing address as tied to the
  organizations EIN
• Organizations website address if you have one
• Organizations EIN (Employer Identification
  Number)
• Name and address of the principal officer of your
  organization tied to the EIN
• Organizations annual tax year January 1
  December 31.
• Confirmation that your organizations annual
  gross receipts are still normally 25,000 or less
• (Not relevant for GEN 2704 the e-Postcard
  includes an option for stating that your
  organization has or is terminating.)

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If you raise more than 25,000 Gross

• Required to file Form 990, Return of Organization
  Exempt From Income Tax, or Form 990-EZ, Short
  Form Return of Organization Exempt from Income
  Tax

12
Points to Note

• Only clubs/councils that were on the form sent
  out in December need to file e-990 in 2007 (if
  below 25,000).
• If you have a club that was not on the list and
  you need a letter of tax exemption, contact State
  4-H Office.

13
If you need help

• Call the 4-H Specialist in your District.
• Call the State 4-H office. We can walk you
  through the issues.
• On-line resources
• http//www.national4-hheadquarters.gov/

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THANK YOU!!
15

• Extension is a Division of the Institute of
  Agriculture and Natural Resources at the
  University of NebraskaLincoln cooperating with
  the Counties and the United States Department of
  Agriculture.
• University of NebraskaLincoln Extension
  educational programs abide with the
  nondiscrimination policies of the University of
  NebraskaLincoln and the United States Department
  of Agriculture.