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2009 Tax Year Filing Guidance for 4-H Groups. Step 1 . Is the group on the 4-H list?. Do Not File. Stop Here. Yes. No. Step 2 . Is the group in Pub. 78 on www.irs.gov?. Yes. File Form 990- Series Return. No. Step 3 . Has the group previously filed a Form 990- series return?.
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2009 Tax Year Filing Guidance for 4-H Groups Step 1. Is the group on the 4-H list? Do Not File. Stop Here. Yes No Step 2. Is the group in Pub. 78 on www.irs.gov? Yes File Form 990- Series Return No Step 3. Has the group previously filed a Form 990- series return? Yes File Form 990- Series Return No Step 4. Has the group tried but not been able to file a 990-N? Yes Do Not File. Stop Here. No Step 5. Does the group have an EIN? Yes Fill out IRS form 8821 send to State 4-H Office Step 6. Does the group not meet any of the conditions listed in Steps 1-5? No Do Not File. Stop Here.