TAX FILING
UPDATE
Updates on Texas 4-H Inc
• IRS Letter on “Extension
of Time to File”
• Filing Steps and
Procedures
• Clubs Under Texas 4-H
Inc
Application for Extension of Time to
File an Exempt Organization Return
Filing Steps and ProceduresBig Picture Reminders
• On November 21, 2012, Texas 4-H Inc. received its
501(c)3 federal exemption status.
• On 1/24/13, Texas 4-H submitted for the Group
Exemption # (GEN)
– At this point, Texas 4-H Inc is waiting for approval
• Being a part of Texas 4-H Inc requires ALL
chartered clubs and groups file annual reports
with the IRS.
• This is 990.
See document entitled: IRS 990 TAX FILING
PROCEDURES FOR TEXAS 4-H CLUBS AND
Types of 990s
• Form 990N (e-postcard) – gross
receipts $50,000 or less
• Form 990 EZ – Gross receipts less
than $200,000 and total assets less
than $500,000 at the end of the year
may use this form
• Form 990– Gross receipts exceeding
$200,000 at the end of the year may
use this form
Steps 1 and 2 (for 990N)
• 1. Determine what type of 990 to
file
• 2. Remember, each club now
operates on a Sept to Aug fiscal year
– If the club is doing a 990N (e-postcard),
do NOT do anything yet
– Instructions will be provided once the
GEN is obtained.
– Remember it will be for 1/1/12 –
8/31/12 when it is time to file.
Steps 2 and 3 for 990 EZ or 990
• Must successfully file their completed Form 990 by
April 15, 2013. The tax filing will be for Fiscal Year
2012 which will be from the time period of January
1, 2012 to August 31, 2012.
• A copy of any tax filings (i.e. Form 990 tax filings)
should be saved/scanned into a pdf format and
uploaded by the County Extension Office into the
Club section of 4-H CONNECT.
If the April 15, 2013 deadline cannot be met, contact the
Texas 4-H State Office immediately for additional
guidance.
Group Exemption Number either
Form 990-EZ or Form 990
• Question A: For the 2011 calendar
year, or tax year beginning September
1, 2011 and ending August 31, 2012
• Question B: Check the following boxes
only:
– Initial return
– Application pending
• Question F: Group Exemption Number,
type “PENDING”
Summary
• The Texas 4-H Inc fiscal year will be
September – August.
• Texas 4-H Inc requested an extension for
4/15/13 – and a letter was sent to all clubs
• If the club is filing a Form 990N (epostcard), do not do anything yet!
• If Filing a 990 EZ or 990 – file by 4/15/13 for
the time frame of 1/1/12 – 8/31/12.
– A PDF of this will need to be uploaded through Texas 4-H
CONNECT.