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:
The University Tax Management Office nomination for the “Friend of Extension” letter and award.
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.
Tax Management Office Guideline
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:
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:
2021 Forms 990 or 990-EZ
Minnesota 4-H Organizations
2021 Forms 990 or 990-EZ
- 2021 Anoka County 4-H Leaders Council MN
- 2021 Becker County 4-H Federation MN
- 2021 Benton County 4-H Leaders Council MN
- 2021 Big Stone County 4-H Federation MN
- 2021 Brown County 4-H Federation MN
- 2021 Carver County 4-H Federation MN
- 2021 Chisago County 4-H Leaders Council MN
- 2021 Clay County 4-H Federation MN
- 2021 Clearwater County 4-H Leaders Council MN
- 2021 Cottonwood County 4-H Federation MN
- 2021 Crow Wing County 4-H Leaders Federation MN
- 2021 Dakota County 4-H Federation MN
- 2021 Dodge County 4-H Federation MN
- 2021 Douglas County 4-H Federation MN
- 2021 East Ottertail County 4-H Federation MN
- 2021 Faribault County 4-H Federation MN
- 2021 Fillmore County 4-H Federation MN
- 2021 Freeborn County 4-H Leaders Council MN
- 2021 Goodhue County 4-H Federation MN
- 2021 Houston County 4-H Federation MN
- 2021 Hubbard County 4-H Leaders Council MN
- 2021 Isanti County 4-H Council MN
- 2021 Jackson County 4-H Federation MN
- 2021 Kandiyohi County 4-H Leaders Council MN
- 2021 Kittson County 4-H Leaders Council MN
- 2021 Lac qui Parle 4-H Leaders Council MN
- 2021 Le Sueur County 4-H Federation MN
- 2021 Lyon County 4-H Federation MN
- 2021 Martin County 4-H Federation MN
- 2021 McLeod County 4-H Federation MN
- 2021 Meeker County 4-H Federation MN
- 2021 Mille Lacs County 4-H Federation MN
- 2021 Morrison County 4-H Federation MN
- 2021 Mower County 4-H Leaders Council MN
- 2021 Murray County 4-H Federation MN
- 2021 Nobles County 4-H Federation MN
- 2021 Olmsted County 4-H Leaders Council MN
- 2021 Pennington County 4-H Leaders Council MN
- 2021 Pipestone County 4-H Leaders Council MN
- 2021 Redwood County 4-H Federation MN
- 2021 Rice County 4-H Federation MN
- 2021 Rock County 4-H Federation MN
- 2021 Roseau County 4-H Leaders Council MN
- 2021 Scott County 4-H Leaders Council MN
- 2021 Sibley County 4-H Federation MN
- 2021 Steele County 4-H Club Council MN
- 2021 Stevens County 4-H Leaders Council MN
- 2021 Swift County 4-H Federation MN
- 2021 Wabasha County 4-H Federation MN
- 2021 Waseca County 4-H Federation MN
- 2021 Wadena County 4-H Federation MN
- 2021 Washington County 4-H Federation MN
- 2021 West Otter Tail County 4-H Leaders Council MN
- 2021 Wright County 4-H Federation MN
- 2021 Yellow Medicine County 4-H Council MN
2020 Forms 990 or 990-EZ
Minnesota 4-H Organizations
2020 Forms 990 or 990-EZ
- 2020 Anoka County 4-H Leaders Council MN
- 2020 Becker County 4-H Federation MN
- 2020 Benton County 4-H Leaders Council MN
- 2020 Big Stone County 4-H Federation MN
- 2020 Brown County 4-H Federation MN
- 2020 Carver County 4-H Federation MN
- 2020 Chisago County 4-H Leaders Council MN
- 2020 Clay County 4-H Federation MN
- 2020 Clearwater County 4-H Leaders Council MN
- 2020 Cottonwood County 4-H Federation MN
- 2020 Crow Wing County 4-H Leaders Federation MN
- 2020 Dakota County 4-H Federation MN
- 2020 Dodge County 4-H Federation MN
- 2020 Douglas County 4-H Federation MN
- 2020 East Ottertail County 4-H Federation MN
- 2020 Faribault County 4-H Federation MN
- 2020 Fillmore County 4-H Federation MN
- 2020 Freeborn County 4-H Leaders Council MN
- 2020 Goodhue County 4-H Federation MN
- 2020 Houston County 4-H Federation MN
- 2020 Hubbard County 4-H Leaders Council MN
- 2020 Jackson County 4-H Federation MN
- 2020 Kandiyohi County 4-H Leaders Council MN
- 2020 Kittson County 4-H Leaders Council MN
- 2020 Le Sueur County 4-H Federation MN
- 2020 Lyon County 4-H Federation MN
- 2020 Martin County 4-H Federation MN
- 2020 McLeod County 4-H Federation MN
- 2020 Meeker County 4-H Federation MN
- 2020 Mille Lacs County 4-H Federation MN
- 2020 Morrison County 4-H Federation MN
- 2020 Mower County 4-H Leaders Council MN
- 2020 Murray County 4-H Federation MN
- 2020 Nobles County 4-H Federation MN
- 2020 Olmsted County 4-H Leaders Council MN
- 2020 Pipestone County 4-H Leaders Council MN
- 2020 Redwood County 4-H Federation MN
- 2020 Rice County 4-H Federation MN
- 2020 Rock County 4-H Federation MN
- 2020 Roseau County 4-H Leaders Council MN
- 2020 Scott County 4-H Leaders Council MN
- 2020 Sibley County 4-H Federation MN
- 2020 Steele County 4-H Club Council MN
- 2020 Stevens County 4-H Leaders Council MN
- 2020 Swift County 4-H Federation MN
- 2020 Wabasha County 4-H Federation MN
- 2020 Wadena County 4-H Federation MN
- 2020 Washington County 4-H Federation MN
- 2020 West Otter Tail County 4-H Leaders Council MN
- 2020 Wright County 4-H Federation MN
2019 Forms 990 or 990-EZ
Minnesota 4-H Organization
2019 Forms 990 or 990-EZ
- 2019 Anoka County 4-H Leaders Council MN
- 2019 Becker County 4-H Federation MN
- 2019 Benton County 4-H Leaders Council MN
- 2019 Big Stone County 4-H Federation MN
- 2019 Brown County 4-H Federation MN
- 2019 Carver County 4-H Federation MN
- 2019 Chisago County 4-H Leaders Council MN
- 2019 Clay County 4-H Federation MN
- 2019 Clearwater County 4-H Leaders Council MN
- 2019 Cottonwood County 4-H Federation MN
- 2019 Crow Wing County 4-H Leaders Federation MN
- 2019 Dakota County 4-H Federation MN
- 2019 Dodge County 4-H Federation MN
- 2019 Douglas County 4-H Federation MN
- 2019 Faribault County 4-H Federation MN
- 2019 Fillmore County 4-H Federation MN
- 2019 Freeborn County 4-H Leaders Council MN
- 2019 Goodhue County 4-H Federation MN
- 2019 Houston County 4-H Federation MN
- 2019 Hubbard County 4-H Leaders Council MN
- 2019 Jackson County 4-H Federation MN
- 2019 Kandiyohi County 4-H Leaders Council MN
- 2019 Kittson County 4-H Leaders Council MN
- 2019 Lac qui Parle County 4-H Leaders Council MN
- 2019 Le Sueur County 4-H Federation MN
- 2019 Lyon County 4-H Federation MN
- 2019 Martin County 4-H Federation MN
- 2019 McLeod County 4-H Federation MN
- 2019 Meeker County 4-H Federation MN
- 2019 Mille Lacs County 4-H Federation MN
- 2019 Morrison County 4-H Federation MN
- 2019 Mower County 4-H Leaders Council MN
- 2019 Murray County 4-H Federation MN
- 2019 Nobles County 4-H Federation MN
- 2019 Olmsted County 4-H Leaders Council MN
- 2019 Pine County 4-H Federation MN
- 2019 Pipestone County 4-H Leaders Council MN
- 2019 Redwood County 4-H Federation MN
- 2019 Rice County 4-H Federation MN
- 2019 Rock County 4-H Federation MN
- 2019 Roseau County 4-H Leaders Council MN
- 2019 Scott County 4-H Leaders Council MN
- 2019 Steele County 4-H Club Council MN
- 2019 Stevens County 4-H Leaders Council MN
- 2019 Swift County 4-H Federation MN
- 2019 Wabasha County 4-H Federation MN
- 2019 Wadena County 4-H Federation MN
- 2019 Washington County 4-H Federation MN
- 2019 West Otter Tail County 4-H Leaders MN
- 2019 Wright County 4-H Federation MN
2018 Forms 990 or 990-EZ
Minnesota 4-H Organization
2018 Forms 990 or 990-EZ
- 2018 Aitkin County 4-H Council MN
- 2018 Beltrami County 4-H Federation MN
- 2018 Brown County 4-H Federation MN
- 2018 Carver County 4-H Federation MN
- 2018 Chisago County 4-H Leaders Council MN
- 2018 Dakota County 4-H Federation MN
- 2018 Dodge County 4-H Federation MN
- 2018 Houston County 4-H Federation MN
- 2018 Kittson County 4-H Leaders Council MN
- 2018 Mille Lacs County 4-H Federation MN
- 2018 Pine County 4-H Federation MN
- 2018 Polk County 4-H Federation MN
- 2018 Rice County 4-H Federation MN
- 2018 Scott County 4-H Leaders Council MN
- 2018 Stevens County 4-H Leaders Council MN
- 2018 Steele County 4-H Club Council MN
- 2018 Winona County 4-H Council MN
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]