(Revised October, 2002)

4-H NAME AND EMBLEM USE

4-H groups may secure private funds to support their goals and activities (through such things as sales of items). These groups must report their plans to local Extension staff. This is necessary to ensure compliance with Federal laws pertaining to the "Use of the Name and Emblem" (example: 4-H may not be viewed as endorsing any particular company or product). It is the responsibility of the 4-H group to follow Nebraska State Laws in obtaining any required licenses or permits. The Extension Office may consult with the county 4-H leaders' organization, 4-H Council, and/or consult the Nebraska State 4-H Program Leader.

Handling local and state sales taxes is the responsibility of the 4-H entity selling the item. For additional information, refer to USDA Program Aid Number 1282 "Tax-Exempt Status of 4-H Organizations Authorized to Use the 4-H Name and

According to Federal Regulations, "In any advertisement, display, exhibit, visual and audio-visual material, news release, publication in any form, radio and television program, devoted in whole or in part to the 4-H Clubs, the 4-H message or salute must be distinctly set apart from any commercial product message or reference."

"Advertisements, news releases, publications in any form, visuals and audio-visuals, or displays in any form must not include actual or implied testimonials or endorsements of business firms, commercial products or services, either by 4-H Clubs, other 4-H organizations and affiliated groups, 4-H youth participants, volunteer 4-H leaders, the Cooperative Extension, or its employees. . .Statements that a product is used or preferred to the exclusion of similar products are not permitted."

Source: 4-H Name and Emblem Guidelines for Authorized Use, amended March 1987 CSREES/U.S. Department of Agriculture, See section II, 8.8 Use of Public Information Services.

Whoever, with intent to defraud, wears, or displays the sign or emblem of the 4-H Clubs, consisting of a green four-leaf clover with stem, and the letter H in white or gold on each leaflet, or any insignia in colorable imitation thereof, for the purpose of enticing the belief that he is a member, associated with, or an agent or representative for the 4-H clubs; or

Whoever, whether an individual, partnership, corporation, or association, other than the 4-H Clubs and those duly authorized by them, the representatives of the United States Department of Agriculture, the land grant colleges, and persons authorized by the Secretary of Agriculture, used, within the United States, such emblem or any sign, insignia, or symbol in colorable imitation thereof, or the word "4-H Club" or "4-H Clubs" or any combination of these or other words or characters in colorable imitation thereof -

Shall be fined under this title or imprisoned not more than six months, or both.

This section shall not make unlawful the use of any such emblem, sign, insignia, or words which was lawful on the date of enactment of this title [enacted June 25, 1948].

Internal Revenue Service Requirement for Filing Form 990 by 4-H Organizations with Gross Income exceeding $25,000 during the tax year.

We have been notified by the Internal Revenue Service that a 4-H Federal income tax group exempting number has been assigned to be used nationwide by 4-H organizations and affiliated groups when filing the Annual Information Return, Form 990. The only exceptions are those 4-H organizations and affiliated groups which have requested and been granted tax exemption as separate entities.

• Those 4-H organizations granted tax exemption as separate entities cannot use the group exemption number. (example: Nebraska 4-H Foundation, local council tax exempt number)
• It is most important that all other 4-H organizations and affiliated groups filing Form 990 enter the 4-H Federal income tax group exemption number 2704 in the item requesting exemption code number. Exception: Those 4-H organizations granted tax exemption as separate entities should not use the group exemption number.*
• Failure to use the proper group number will result in:

1. rejection by the IRS master file computer system of the form 990 as submitted by the 4-H organization, and
2. special review of the submitted information-including comparison with records for prior years-and other potential consequences.

• The deadline for most 4-H organizations filing Form 990 is May 15--if their fiscal year is January 1 to December 31. For this reason, Extension personnel responsible for 4-H organizations at county, district, or state levels should be requested to remind those 4-H units involved of the obligation to file and to notify them of the proper group exemption number to enter on Form 990.

*These are organizations such as the Nebraska 4-H Foundation, etc., that have a separate constitution and bylaws for purposes of resource development, etc., usually classified as private foundations.

Even though 4-H is exempt from Federal income taxes, 4-H organizations receiving $10 or more interest in any calendar year are required to furnish their savings institutions with an Internal Revenue Service (IRS) employer identification number. This is in accordance with 26 USC § 6049 and 26 USC § 6109.

Further, all banks are required to submit to the IRS records of interest they have paid to individuals, organizations, etc. Failure on the part of banks to provide this information to the IRS may result in a penalty to the banks. Therefore, all banks will be requiring employee identification numbers from all organizations authorized to use the 4-H name and emblem who receive $10 or more interest in any calendar year. Banks are required to withhold 20 percent of the interest earned until the organization provides the number.

An identification number may be obtained by filing an application for an employer identification number (Form SS-4) with the IRS. Although the form was designed primarily for organizations paying wages, it is also used by all organizations who are required to have an identification number. The applications may be obtained from any Social Security Administration or IRS office. The completed form should be mailed to the IRS office handling your area's Federal income tax returns. When completing item 8 on the form for "nature of business," use either "4-H club" or "affiliated 4-H organization"-whichever is appropriate for the group making the application.