Contributions to 4-H clubs are deductible by donors IRS Code 1986,section 170). If the donor asks for an exemption number, the General Exemption Number for 4-H organizations assigned by the IRS should be used. That is GEN 2704. This general ruling is complete and covers exemptions from Federal income taxes, recognition as other than a private foundation, eligibility of donors to deduct contributions and eligibility for deduction of bequests, gifts, and so forth, for Federal estate and gift tax purposes. If the specific 4-H organization has already received an Employer Identification Number (EIN) in the course of filing required reports to the IRS, it is recommended that both numbers be provided to the donor for their use in filing with the IRS. For donations of $250 or greater, dated receipts should be given to donors. The following wording may be used: The (name of 4-H organization) gratefully acknowledges receipts of your donations of $—, which is deductible as a contribution for Federal income tax purposes under Section 170 of the Internal Revenue Code, pursuant to rulings issued April 24, 1946, and February 9, 1973, by the Internal Revenue Service to the U.S. Department of Agriculture.