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Non-Profit Tax-Exempt Status

1. The 4-H club program in the United States, by definition of the Extension Committee on Organization and Policy (ECOP), operates under the 501(c)(3) status of the Internal Revenue Code. This means that 4-H clubs and foundations are tax exempt in Arkansas and the U.S. For more tax exemption information visit the National 4-H Headquarters web site.

See attached letters: IRS 501(c)(3) letter  (federal) (Audio Format) (PDF Format) and Arkansas Department of Finance and Administration letter (state) (Audio Format) (PDF Format) .

2. Internal Revenue Service Employer Identification Number - All 4-H organizations should apply for an IRS Employer Identification Number (EIN).  Form SS-4 is available online at the IRS web site.

All banks are required to submit records to the IRS of interest paid. If they have not already done so, your bank will require an Employer Identification Number in order to comply with the law.

How to Obtain an Employer ID Number --

1. Contact any IRS office and ask for Form SS-4, Application for Employer Identification Number. Complete the form.
2. Item number 15 on the form, "Indicate principal line of merchandise..." should be completed by stating "4-H club educational" or "4-H foundation."
3. Return your completed form to IRS Service Center, Memphis, Tennessee 37501.