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Maine 4-H Tax- E xempt Update January 2016

Learn about the updated tax exemption policies for Maine 4-H clubs and groups. Find out about the new EIN requirements and exceptions, as well as the process for obtaining an EIN and filing the 990N. For more information, visit umaine.edu/4h/volunteers/resources/policies-procedure-and-guidelines.

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Maine 4-H Tax- E xempt Update January 2016

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  1. Maine 4-H Tax-Exempt Update January 2016

  2. Maine 4-H Tax-Exempt Update 2016 Background • An Employer Identification Number (EIN) is used to identify individual clubs and groups covered under UMaine’s Group Exemption Number (GEN) 5930. • Since 2011 chartered 4-H clubs and some affiliated groups (ex. Leaders’ Associations, Animal Science Committees) have been required to apply for an EIN only if they were planning to fundraise or open a bank account. • In the spring of 2015 UMaine’s tax attorney advised that our policy needed updating in order to comply with IRS requirements.

  3. Maine 4-H Tax-Exempt Update 2016 What is changing? • Every chartered 4-H clubwill be required to obtain an EIN regardless of their plans to participate in fundraising and/or open a bank or credit union account.

  4. Maine 4-H Tax-Exempt Update 2016 Exceptions to the new EIN requirement are: • 4-H Clubs or groups sponsored by another non-profit organization, such as a public school district, local housing authority, or as part of a grant-funded project. Examples include in-school and after-school clubs. • 4-H SPIN clubs as they are not chartered.

  5. Maine 4-H Tax-Exempt Update 2016 What remains the same? • Process for obtaining an EIN • Process for filing the 990N each February • Process for reporting changes in county club rosters required for annual updates to IRS • umaine.edu/4h/volunteers/resources/policies-procedure-and-guidelines/table-of-contents/policies-for-volunteers/ - 1.9

  6. Maine 4-H Tax-Exempt Update 2016 For more information – • 4-H Policies, Procedures and Guidelines • umaine.edu/4h/volunteers/resources/policies-procedure-and-guidelines/table-of-contents/policies-for-volunteers/#1.9 • 4-H Staff Toolkit umaine.edu/plugged-in/program-volunteer-resources/4h • Dana Rickman dana.rickman@maine.edu207.353.5550x21 • Lisa Phelps lisa.phelps@maine.edu 207.356.3851

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