¢alifornia 4-H Financial Central

The 4-H Youth Development Program (4-H YDP) is a major educational effort that is central to the mission of the University of California Cooperative Extension (UCCE) system. Funds for support of 4-H YDP work come from the United States Department of Agriculture, the University of California, the California 4-H Foundation, private donations, and from various other sources.

4-H Financial Policies

• California 4-H Policies (HTML) (Word) (PDF)
• Steps to Obtaining and Maintaining National 4-H Federal Income Tax Exemption (PDF)
  

News & Updates to Policies

• August 25, 2008: Revised 4-H Treasurer's Manual (PDF)
    Document: "What's New in the 4-H Treasurer's Manual?" (Word) (PDF)
• August 3, 2008: Update from the State 4-H Director (HTML)
• January 8, 2008: Update to Banking Policies (Word) (PDF)
  The phase-in time frame begins January 1, 2008.  Counties may begin to implement the policy changes immediately or at the beginning of the fiscal year, July 1, 2008.  Counties should aim to have all address changes and signatory changes completed by September 30, 2008 so that monthly review of the accounts can begin in fiscal year 2008.
  FAQ (Word) (PDF)
  County 4-H Office Banking Procedures Flowchart (PDF)

Responsibilities for Treasurers & County 4-H Office

• Checklist of Responsibilities for County 4-H Offices and 4-H Treasurers (Word) (PDF)
  Form 8.8: Checklist for 4-H Adult Volunteer Treasurer's (PDF)
• 4-H Treasurer's Manual (PDF) - Revised August 2008.

Planning & Fund Raising

• Budget
  All 4-H Clubs and Unitswill prepare an annual program budget to establish allocation of financial resources to fulfill program needs. The method of fund raising and intended use of funds must be included in the annual budget proposal, and reviewed and approved by the UCCE County Director. Raising funds with no specific 4-H YDP program or purpose is not allowed.
  Form 8.3: 4-H Club Budget Form (PDF)
   
• Fund Raising
  County Directors are responsible for reviewing proposed fundraising activities and assuring their compliance with applicable policies. 4-H Clubs and Units have the authority to receive private money to support the operating expenses of the 4-H YDP. All funds for these purposes, regardless of the source, should be accurately accounted for and managed.
  Form 8.7: Fundraising Approval Form (PDF)
  FAQ: Raffles and Games of Chance, April 17, 2003 - (Word) (PDF)
  Funding Opportunities from the California State 4-H Office (PDF)
  

Financial Processing Procedures

• Bank Accounts
  4-H Clubs and Units are allowed one checking and one savings account. Additional accounts require special approval from the UCCE County Director. All 4-H Club and Unit bank accounts must use the UCCE mailing address as the address of record.  N o UCCE or 4-H YDP staff should be signatories on 4-H VMO or unit bank accounts.
  

Reporting and Completion 

• Monthly Review
  Each 4-H Club or Unit Treasurer should prepare a monthly report to provide at each meeting.
  Form 6.1: 4-H Club Monthly Report Form (PDF)
  Each month, the UCCE County Director must review all the monthly 4-H Club and Unit bank statements for any discrepancies.
   
• Mid Year Peer Review (Optional)
  Form 5.1: Mid-Year 4-H Club Peer Review Committee Report (PDF)
  Form 5.2: Mid-Year 4-H Club Peer Review Committee Checklist (PDF)
   
• Annual Peer Review
  Form 8.5: Year-End 4-H Club Peer Review Committee Report (PDF)
  Form 8.6: Year-End 4-H Club Peer Review Committee Checklist (PDF)
  
  
• Annual Report by 4-H Clubs and Units to the County 4-H Office
  An annual financial statement and inventory report will be prepared by the treasurer of the 4-H Club or Unit and will be forwarded to the UCCE County Director at the close of the 4-H YDP program year, but no later than September 15th.
  On-Line Reporting
  Form 6.3: Annual Financial Report Form (PDF)
  Form 6.2 Annual Inventory Report (PDF)
  

Taxes

• Federal IRS Tax-Exempt Status - Additional information will be posted in Fall 2008.
   
• IRS Employer Identification Number (EIN) - Additional information will be posted in Fall 2008.
   
• IRS Form 990
  All 4-H Clubs and Units must file a Form 990 each year.  The filing date for the Form 990 is the 15th day of the 5th month after the end of the club/unit's organization's accounting period.  For 4-H Clubs and Units on a July 1 - June 30 fiscal year, the due date is November 15.
  4-H Flowchart (PDF)
  Instructions available at the IRS Website (PDF)
   
  • Form 990-N (e-postcard): ALL 4-H Clubs and Units are now required to electronically file the e-postcard, NOT just those raising more than $25,000.
    PowerPoint Training (PPT)
    Instructions for Filing a 990N (Word) (PDF)
    Response Sheet (Word) (PDF)
    Response Letter Template (Word) (PDF)
  • Form 990-EZ: For 4-H Clubs & Units with gross receipts larger than $25,000 but less than $100,000 and total assets less than $250,000 at the end of the year.
  • Form 990: For 4-H Clubs & Units with gross receipts larger than $25,000.
     
• California State Tax
  Income Tax: 4-H Clubs and Units are not required to file a California Exempt Organization Annual Information Statement or Return (Form 199), since they are nonprofit exempt organizations formed to carry out 4-H YDP activities, and operate under the auspices of the University of California.
  Sales Tax: Sales of items not made or produced by group participants such as t-shirts, wrapping paper, mugs, stuffed animals, etc., are taxable. The sale of food products, nonalcoholic beverages, and tangible personal property made or produced by members of these organization are exempt from state sales tax when those sales are made on an irregular or intermittent basis and the organization's profits from those sales are used exclusively in furtherance of the purposes of the organization.

4-H Treasurer's Forms

Revised August 2008

Annual 4-H Club/Unit On-Line Financial Reporting (Form 6.3)

Click here to logon to the Online 4-H Financial Reporting System.

System is accepting reports for 2008 - 2009 4-H Program Year.
Instructions for Club/Unit Treasurers (Word) (PDF)