The Minnesota 4-H Organizations covered under Group Exemption Number (GEN) 5939 are exempt from federal income tax under § 501(c)(3) of the Internal Revenue Code. Donors may deduct contributions to these organizations listed as subordinates under the group ruling.
If a donor provides a gift to a Minnesota 4-H Organization covered under GEN 5939, it is tax deductible. The Minnesota 4-H Organization will give a substantiation receipt to the donor and include a link to this page of the Tax Management Office web site. This page can be used to confirm the Minnesota 4-H Organizations currently covered by the group ruling and eligible to receive charitable contributions. A current listing of the 4-H Organizations qualifying as subordinates under the GEN 5939 can be accessed here:
Donors may rely upon the University of Minnesota’s verification through this listing with respect to the deductibility of contributions to the subordinates covered under this § 501(c)(3) group exemption ruling.