A GEN Letter does not change the filing requirements for exempt organizations. The subordinate Minnesota 4-H Organizations covered under this ruling must file Form 990, Form 990-EZ or Form 990-N depending on their revenue and/or assets. Below is a guide to the current filing thresholds and requirements.
Quick Reference – Filing Requirements
|Gross Receipts of $50,000 or less||File Form 990-N, e-Postcard||Due by the 15th day of the 5th month||No Fee|
|Gross receipts of less than $200,000 and total assets that are less than $500,000 at the end of the year||File Form 990-EZ||Due by the 15th day of the 5th month, one 6-month extension available||No Fee|
|Gross receipts of $200,000 or more or total assets of $500,000 or more at the end of the year||File Form 990||Due by the 15th day of the 5th month, one 6-month extension available||No Fee|
Federal Filing Requirements
IRS Tax Return. IRS filing requirements are dependent on the income and/or asset levels of the organization. All required filings are due by the 15th day of the fifth month after the close of the organization’s fiscal year. All the Minnesota 4-H Organizations have September 30 year-ends, therefore, their filing due date is February 15, with one 6-month extension available.
- IRS Form 990-N, e-postcard. This filing is for MN 4-H Organizations whose annual gross receipts are normally $50,000 or less. The 990-N is an electronic filing that is relatively simple, requiring only eight items of basic information about the organization. For more information, see Annual Electronic Filing Requirement for Small Exempt Organizations – Form 990-N (e-Postcard).
- IRS Form 990-EZ, Short Form – Return of Organization Exempt From Income Tax. This filing is for MN 4-H Organizations that exceed the Form 990-N requirements and have gross receipts less than $200,000 and total assets that are less than $500,000 at the end of the year. For more information, see Form 990-EZ and the Instructions for Form 990-EZ. The 4-H Organizations may also need to attach various schedules to their Form 990-EZ. Common schedules filed are Schedules A, B, G and O.
- IRS Form 990, Return or Organizations Exempt from Income Tax. This filing is for MN 4-H Organizations that have gross receipts of $200,000 or more or total assets of $500,000 or more. For more information, see Form 990 and the Instructions for Form 990. Organizations may also need to attach various schedules to their Form 990. These schedules would be identified when completing Form 990, Schedule IV. Common schedules that are filed are Schedules A, B, D, G and O.
Minnesota Filing Requirements
Attorney General Filing - Charitable Organization Annual Report Form. Minnesota 4-H Organizations are exempt from this filing as they are educational organizations exempt under Minn. Stat. § 309.515, Subd. 1(c).
MN Secretary of State Nonprofit Corporation Annual Registration. Minnesota 4-H Organizations are associations. Because they are not Minnesota corporate nonprofits, they do not have an annual filing with the Minnesota Secretary of State.