Minnesota 4-H Federal Group Exemption

4-H logo of a clover with four letter-Hs

The IRS sometimes recognizes a group of organizations as tax-exempt if they are affiliated with a central organization. A group exemption letter has the same effect as an individual exemption letter except that it applies to more than one organization.

All Minnesota 4-H Organizations are covered under a federal Group Exemption Number (GEN) 5939. The Regents of the University of Minnesota (U of M) is the central organization with respect to this group ruling. Under this group ruling, the Minnesota 4-H Organizations are exempt from federal income tax under § 501(c)(3) of the Internal Revenue Code.

As the central organization, the U of M is responsible for:

  • ensuring that its current subordinates continue to qualify to be exempt;

  • verifying that any new subordinates are exempt; and

  • updating the IRS on an annual basis of new subordinates, subordinates no longer to be included, and subordinates that have changed their names or addresses.

Below is a current listing of the 4-H Organizations qualifying as subordinates under the GEN 5939:

4-H Organizations GEN 5939 Listing

The University Tax Management Office nomination for the “Friend of Extension” letter and award.