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    Business Services

    Business Services

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    Contact Us

    UF/IFAS Business Services for 4-H
    PO Box 110225
    Gainesville, FL 32611-0250
    352-392-1788
    352-392-5259 (Fax)

    Janet Waters
    Finance Manager, 4-H Youth, Families, and Communities
    352-294-7863

    Rachel Ngai
    Administrative Specialist 4-H
    352-294-2905

    Rafael Romero
    Accountant 4-H
    352-294-2918

    Alex Smith
    Fiscal Assistant 4-H
    352-273-3540

    Nicholas Underwood
    Business Coordinator for 4-H
    352-392-4308

    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

       

    • 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)
    • Florida 4-H Insurance

      *UNDER CONSTRUCTION*

    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 1st and August 31st 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.

    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.

    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.

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    UF/IFAS Extension Business Services
    PO Box 110250, Gainesville, FL 32611-0250
    (352) 392-1788

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