Images of 4-H activities

Minnesota 4-H Federal Group Exemption

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:

MN 4-H Organizations Listing

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

Expand all

Donor Information

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:

4-H Organizations GEN 5939 Listing

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.

Filing Requirements

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

Internal Revenue Service

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. 

4-H Contact Information

Questions pertaining to the Minnesota 4-H Organizations can be directed to the following individuals:

Judy Leibfried
Program/Project Specialist, 4-H
Marshall Regional Office
Phone 507-258-8756
Email: [email protected]

Pat Morreim
Program Manager, 4-H Operations
Phone: 763-427-5428
Cell: 763-639-4403
Email: [email protected]

Becky Harrington
Director of Operations & Systems
Phone:  612-624-7974
Email: [email protected]

Public Disclosure

The University of Minnesota is required to make the group exemption application, any supporting documents, and the exemption letter available for public inspection. A copy of the GEN Letter and a copy of the Exemption Application with supporting documents can be accessed below:

GEN Letter

Exemption Application with Supporting Documents

The subordinate organizations covered under the group ruling are required to make their annual information return, Form 990 or Form 990-EZ, available for public inspection for three years after the later of the due date of the return or the date the return is filed. Below are links to the returns for the counties that were required to file Form 990 or Form 990-EZ over the last three years:

Expand all

2021 Forms 990 or 990-EZ

Minnesota 4-H Organizations

2021 Forms 990 or 990-EZ

2020 Forms 990 or 990-EZ

Minnesota 4-H Organizations

2020 Forms 990 or 990-EZ

2019 Forms 990 or 990-EZ

Minnesota 4-H Organization

2019 Forms 990 or 990-EZ

2018 Forms 990 or 990-EZ

Minnesota 4-H Organization

2018 Forms 990 or 990-EZ

Many of the subordinate organizations covered under this ruling only have a Form 990-N or e-Postcard filing requirement. The public can view an individual organization's e-Postcard at a disclosure site on the Charities and Non-Profits page of the IRS Web site. To locate the links to the disclosure site, go to www.irs.gov/eo, click on “EO Select Check”, scroll down and click on  "Form 990-N (e-Postcard)" and then click on search "EO Select Check (e-Postcards filings)."

4-H Contact Information

Questions pertaining to the Minnesota 4-H Organizations can be directed to the following individuals:

  • Judy Leibfried Program/Project Specialist, 4-H Marshall Regional Office
    Phone: 507-337-2805 Email: [email protected]
  • Pat Morreim Program Manager, 4-H Operations
    Phone: 763-427-5428 Cell: 763-639-4403 Email: [email protected]
  • Becky Harrington Director of Operations & Systems
    Phone: 612-624-7974 Email: [email protected]

University Tax Management Office
2221 University Ave SE, Suite 100 Minneapolis, MN 55414
Campus Mail: Code 2715A
Phone: 612-624-1053 | Email: [email protected]