Tax-exempt organizations are required to file annual information forms with the IRS. Filing the form is necessary to maintain an organization’s tax-exempt status.
Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less are required to electronically submit Form 990-N, also known as the e-Postcard, unless they choose to file a complete Forms 990 or 990-EZ instead.
Any 4-H organization with gross receipts over $50,000 during the tax year must file Form 990 or 990-EZ. Clubs/councils should consult a tax professional for help in filing these forms which are available on the IRS website.
- Filings are due each year by May 15th. All Clubs and Councils listed on our GEN spreadsheet should be filed in this manner. Filing must be completed for clubs and councils that were on our spreadsheet that was updated in July 2018. The e-Postcard will be filed by the county extension office. Though this seems to contradict the financial policies and practices related to extension offices and club/council finances, this practice has previously been approved by UNL administration.
- Use this link to file the e-Postcard: Form 990-N Electronic Filing System (e-Postcard) page to start the process. You should have a username from past filing to enter the system. If you are new and filing for the office you will need to create a new username to file.
- When filing for each club/council please note…..subordinates in a group need to show up on the IRS website with the legal name of the central organization or group ruling listed first (Nebraska 4-H Foundation) and the name of the subordinate (club/councils)listed next in parentheses.
- Please try and file for ALL clubs/councils that were listed on your 2018 spreadsheet, even those you deleted as we are filing for the previous year in which they were still in existence.
- Keep a copy in the club/council file of the page that shows you were successful in filing or the page that says you were unsuccessful. This page provides proof that we filed or attempted to file.
- In June we will update the information for each club/council, add new clubs, delete clubs and this is when you will let me know if you were able to successfully file or not for each of your clubs.
(Source: Lisa Kaslon | lkaslon2@unl.edu | 402-584-3874)