IRS Tax Exempt Status

4-H Clubs receive federal income tax exemption through a group exemption held by the Nebraska 4-H Foundation. This means that 4-H clubs are exempt from paying federal income tax on funds raised on behalf of 4 H, or to support educational programs; and donors can deduct contributions to 4-H clubs.

For a club to be included in the group exemption, it must meet these requirements:

  1. Be a chartered Nebraska 4-H Club (refer to above information)
  2. Have a constitution/bylaws (refer to above information)
  3. Have an IRS-issued Employer Identification Number. If a club handles finances, it must have its own EIN.
  4. Complete a Group Exemption Authorization Form.

To retain this status, clubs must annually:

  1. Submit a year-end financial report to the Extension office by January 31 to allow the Extension office to file an IRS Form 990-N by May 15 on behalf of your club.
  2. Maintain active status as a Nebraska 4-H club, which means having at least 5 members from at least 3 families enrolled in the club.
  3. Clubs will be excluded from exemption if failure to comply with the above.

For questions about this program or the information on this page, please contact: