4-H IRS Filing Requirements – April 28, 2009

All chartered 4-H clubs and duly authorized eligible & qualified 4-H affiliated organizations must file the appropriate tax form on time.Those with annual gross receipts of $25,000 or less:990-N (e-Postcard) filing must be made by May 15, 2009 for the:

• Tax year of January 1, 2008 to December 31, 2008.

Those with annual gross receipts of more than $25,000.00:

• There is NO CHANGE regarding tax filing. File the 990 accordingly.

Filing the 990 or 990-EZ or 990-N (e-Postcard) is the club’s responsibility and 4-H cannot provide professional tax advice about filing the tax forms.Information You Will Need To File the 990-N (e-Postcard) Web link to file the 990-N (e-Postcard) http://epostcard.form990.org/ The 990-N (e-Postcard) is easy to complete. All you need is the following information about your organization.

• Employer identification number (EIN), also known as a Taxpayer Identification Number (TIN). Tax year Legal name and mailing address of the 4-H club or affiliated organization Any other names the organization uses Name and address of a principal officer (advisor) E-mail address of the person filing the 990-N (e-Postcard) Web site address if the organization has one (not necessary to enter) Confirmation that the organization’s annual gross receipts are normally $25,000 or less
• If applicable, a statement that the organization has terminated or is terminating (going out of business)

Some groups will not be successful in filing a 990-N (ePostcard). You may receive the following message: “ERROR" the employer identification number (EIN) ##-####### you entered was not found in the IRS list of organizations eligible to file the e-Postcard. You may have entered the EIN incorrectly. If so, please re-enter the EIN and try again. If the EIN you entered is correct and you believe you are required to file the e-Postcard, call IRS Customer Account Services at 877-829-550 for assistance.”

• Print this web page with the error message as proof that you attempted to file the 990-N (e-Postcard). Submit a copy of your attempt to file to your 4-H office. After EIN determination by National 4-H Headquarters, the County Office will be notified by the State Office on how to proceed in the future.

• All groups must keep documentation from the IRS in their files – including confirmation of successful filing and documentation of unsuccessful attempts to file the 990-N (e-Postcard)
• It is better to try and fail rather than not to attempt to file.

KEEP ALL DOCUMENTATION