4-H Youth, Families & Communities

• County 4-H Associations and Foundations - Business Resources
  • IRS 4-H Group Exemption Letter - Initial Notification 2014
  • IRS 4-H Group Exemption Letter Annual 2018 Renewal
  • Florida 4-H Annual Financial and Tax Reporting Guide
  • Tax Calendar Checklist
  • 4-H Association Excel Workbook Template
  • 4-H Club Excel Workbook Template
  • 1099 2019 Webinar
• County 4-H Associations - Year End Reports
  • County 4-H Association Annual Reporting - PDF
  • County 4-H Association Annual Reporting – Excel
  • 8821 IRS Tax Information Authorization Form
• County 4-H Foundations - Year-End Reports
  • County 4-H Foundation Annual Reporting – PDF
  • County 4-H Foundation Annual Reporting – Excel
  • 8821 IRS Tax Information Authorization Form
• COUNTY 4-H ASSOCIATIONS - SALES TAX
  • Taxable and Non-Taxable Sale Guidelines
  • 2018 Sales Tax PowerPoint Presentation (Revised 09/28/2018)
  • Fundraising and Sales Tax County Template (Revised 08/27/2019)
  • Step-by-Step Instruction Guide-Screenshots Recording Sales Tax Deposit
  • 4-H, TAX ONLY Sales and Use Tax Report Form
  • Tax rate information from the Florida Dept of Revenue: DR-15DSS (Discretionary Sales Surtax Information for the calendar year for all counties)
  • Tourist Development Tax Rates
• Florida 4-H Insurance
  • Florida 4-H Ins Webinar Slides
  • Florida 4-H Ins Webinar FAQ-Info
  • 20-21 American Life Insurance (AIL) Communication
  • 20-21 4-H Guidelines for AIL Coverage

IMPORTANT 990 Reporting

The 990-N will be competed and filed by 4-H Business Services.

The 990 and 990-EZ must be completed, signed, and sent with year-end reporting package for review. Upon review and approval, 4-H Business Services will file/mail to IRS.

IRS 990-N E-Postcard

If your County 4-H Association normally has gross receipts of less than $50,000 between September 1^st and August 31^st of the reporting year, then an IRS 990-N e-postcard will be filed. If you would like assistance to determine which 990 to correctly file, please contact Janet Waters with 4-H Business Services at phone 352.294.7863, or email janet.waters@ufl.edu. Upon review and approval of year-end reporting, 4-H Business Services will file the 990-N.

IRS 990-EZ

If your County 4-H Association had gross receipts of more than $50,000 and less than $200,000 and assets are less than $500,000 between September 1st and August 31st of the reporting year, then you need to file the IRS 990-EZ.

You will use the IRS form that has the year prior to the end of the reporting year.  For example:  For year ending August 31, 2018, you would use the 2017 IRS form.

Click the button below, enter 990-EZ in the "Find" field and hit "Enter".  There you will find the necessary forms and instructions.

IRS 990

If your County 4-H Association had gross receipts of more than $200,000* between September 1st and August 31st of the reporting year, then you need to file the IRS 990.

*Or total assets are $500,000 or more at the end of tax year (some exceptions apply - see 990 instructions).

You will use the IRS form that has the year prior to the end of the reporting year.  For example:  For year ending August 31, 2018, you would use the 2017 IRS form.

Click the button below, enter 990-EZ in the "Find" field and hit "Enter".  There you will find the necessary forms and instructions.

IRS 990

NOTE: The rules above apply to the County 4-H Foundations as well, but they may have a different reporting period.  Please consult with your CPA or Auditor to be sure of your filing requirements for your Foundation. 4-H Business Services will not be filing/submitting 990s for the Foundations.