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UFIR IFAS



Procedure for Handling 4-H Accounts: Tax-Related Procedures for 4-H Clubs and Affiliated Groups
http://edis.ifas.ufl.edu/ ( Publisher's URL )
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Permanent Link: http://ufdc.ufl.edu/IR00001334/00001
 Material Information
Title: Procedure for Handling 4-H Accounts: Tax-Related Procedures for 4-H Clubs and Affiliated Groups
Series Title: 4-H Financial Management Fact Sheets
Physical Description: Fact Sheet
Creator: Norman, Marilyn
Jordan, Joy C.
Publisher: University of Florida Cooperative Extension Service, Institute of Food and Agriculture Sciences, EDIS
Place of Publication: Gainesville, Fla.
Publication Date: 2009
 Notes
Abstract: "An authorized chartered 4-H club or other 4-H affiliated group with a treasury account is subject to both state and federal laws and regulations, including tax laws. The guidelines below are provided as an overview of these laws."
Acquisition: Collected for University of Florida's Institutional Repository by the UFIR Self-Submittal tool. Submitted by Diana Hagan.
Publication Status: Published
General Note: "Published: February 2007. Revised: October 2007, October 2009."
General Note: "4H 5.7"
 Record Information
Source Institution: University of Florida Institutional Repository
Holding Location: University of Florida
Rights Management: All rights reserved by the submitter.
System ID: IR00001334:00001

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4H 5.7 w The Institute of Food and Agricultural Sciences (IFAS) is an Equal Opportunity Institution authorized to provide research, educational information and other services only to individuals and in stitutions that function with nondiscrimination with respect to race, creed, color, religion, age, disability, sex, sexual orientation, marital status, national origin, political opinions or affiliations. The Florida 4 H Program is the youth development program of the Florida Cooperative Extension Service/Institute of Food and Agricultural Sciences/University of Florida. U.S. Department of Agriculture, Cooperative Extension Service, UF|IFAS, Florida A. & M. University Cooperative Extension Program, and Boards of County Commissioners Cooperating. Millie Ferrer Chancy, Interim Dean. Procedure for Handling 4-H Accounts: Tax-Related Procedures for 4-H Clubs and Affiliated Groups1 Marilyn Norman and Joy C. Jordan2 Federal Income Tax Exemption Federal Administrative Handbook for Cooperative Extension Work Tax Exemption Status of 4-H Clubs and Affiliated 4-H Org anizations Getting on the IRS Cumulative List (of Charitable Organizations) Cumulative List of Organizations described in Section 170(c) of the Internal Revenue Code of 1986.

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Tax Related Procedures for 4H Clubs and Affiliated Groups October 2009 Receiving Donations of Gifts, Property, Equipment, or Animals Florida Sales Tax Exemption purchased not could not Paying State Tax on Items Sold by the 4-H Club or Affiliate Group

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Tax Related Procedures for 4H Clubs and Affiliated Groups October 2009 Resources USDA 4-H National Headquarters Tax Exemption Status of 4-H Clubs and Affiliated 4-H Organizations Granting Authorization to use the 4-H Name and Emblem Charters: The Key to Official Recognition IRS Florida Department of Revenue Instructions for Completing Appli cation for Consumers Certificate of Exemption (Form DR -5) UF| IFAS Publications IMM: IFAS; Cash Receipts (7C1-6.4013 (Revised)