September 1: AFR County Deadline (or earlier as established by 4-H Program Educator)

September 15: AFR 4-H Leader notification for all 4-H Clubs and 4-H Groups that have not submitted an AFR.

October 1: The deadline for the 4-H Program Educator to review and submit all AFRs to the State 4-H Office is October 1. The 4-H State Program Office begins AFR review. 

October 1: AFR 4-H Member and Volunteer notification for all 4-H Clubs and 4-H Groups that have not submitted an AFR.

November 1: 4-H Club and 4-H Group must close their accounts or undergo dissolution for any entity that has not submitted an AFR. 

Any chartered 4‐H Club or Group that has a checking and/or savings account must conduct an audit each year. The audit checks and verifies the 4‐H accounts and financial activities at the end of the year and when a new treasurer takes office. The audit prevents misunderstandings and protects the outgoing and incoming treasurers. 

Audit Checklist
Fact Sheet: Audits for 4-H Clubs and Groups

All tax-exempt organizations must complete IRS Form Series 990. The organization’s gross receipts and assets for the last fiscal year determine the specific return needed. 

Individual 4-H Clubs and Groups are responsible for filing Form 990 EZ or Form 990.

• Gross receipts normally $50,000 or less, electronically file IRS Forms 990-N, known as the e-Postcard.
  • 4-H Program Educators are responsible for filing e-Postcards.

• Gross receipts over $50,000 file Form 990 EZ or Form 990.
  • Individual 4-H Clubs and Groups are responsible for filing Form 990 EZ or Form 990.

Wisconsin 4-H is a program of the University of Wisconsin-Madison Division of Extension. This means that the University of Wisconsin–Madison has overall responsibility for the development, efficiency, and effectiveness of all 4-H programs in Wisconsin. Funds for the support of 4-H come from the United States Department of Agriculture (USDA), the University of Wisconsin–Madison, county government, the Wisconsin 4-H Foundation, private donors, and various other sources.  For more information about Wisconsin 4-H Financial Management Policies, visit: Financial Management – Wisconsin 4-H

Beginning in 1924, USDA created the 4-H Charter. The 4-H Charter is a document provided to state 4-H offices as the only official recognition of a 4-H Club or Group. Through this document 4-H Clubs and Groups are authorized to use the 4-H Name/Emblem. For over 80 years, 4-H Clubs across the United States had been income tax-exempt under a special Group Exemption Number (“GEN”) known as GEN 2704 held by the USDA.

Following the Pension Protection Act (PPA) of 2006, the IRS determined that the USDA, as a federal agency, was not permitted to hold a GEN. After this decision, every state 4-H program, including Wisconsin, had to establish its own income tax-exempt status for 4-H Clubs and Groups.

In 2011, all Wisconsin 4-H Clubs and Groups were required to complete Articles of Organization that would place these 4-H Clubs and Groups under a special GEN held by the Board of Regents of the University of Wisconsin. As part of this new structure, Extension’s Institute for Positive Youth Development became responsible for authorizing 4-H Clubs & Groups to support the 4-H program by raising funds and by putting policies and systems in place to ensure accountability.