Abstract
Revised! 4H5.7, a 3-page factsheet by Marilyn N. Norman and Joy C. Jordan, details correct tax procedures for 4-H clubs. Includes information on exemptions, receiving donations, state tax, and getting on the IRS list of charitable organizations. Includes references. Published by the Florida 4-H Program, October 2009.
References
Tax Exemption Status of 4-H Clubs and Affiliated 4-H Organizations: http://www.national4-Hheadquarters.gov/library/fs_tax_4-05-06.pdf
Granting Authorization to use the 4-H Name and Emblem: http://www.national4-Hheadquarters.gov/library/fs_authorization_1-25-06.pdf
Charters: The Key to Official Recognition: http://www.national4-Hheadquarters.gov/library/fs_charter_1-23-08.pdf
Application for Federal Employer Identification Number (SS-4): http://www.irs.gov/pub/irs-pdf/fss4.pdf?portlet=3
Publication 78, Cumulative List of Organizations: http://www.irs.gov/charities/article/0,,id=96136,00.html
Return of Organization Exempt From Income Tax (Form 990): http://www.irs.gov/pub/irs-pdf/f990.pdf
Instructions for Completing Application for Consumer's Certificate of Exemption (Form DR-5): http://www.myflorida.com/dor/forms/2003/dr5.pdf
Florida Sales and Use Tax: http://www.myflorida.com/dor/taxes/sales_tax.html
IMM: IFAS; Cash Receipts (7C1-6.40-13 (Revised): http://imm.ifas.ufl.edu/6_40/640-13.htm