All 4-H volunteers must be familiar with all 4-H fiscal policy and comply with this policy.
4-H Advisory Councils and 4-H Program Councils are chartered by UMass Extension 4-H and they are required to have an EIN and to file an Annual Summary Financial Report with their local 4-H Educator. This annual report is due on July 30th of each year. All reports must be audited (and signed) by an adult affiliated with the Council who is not related to the Treasurer. A copy of the bank statement(s) must be included with the report. Groups may use the form below or turn in their report in another format as long as the report clearly shows income, expenses and the beginning and ending balances.
4-H clubs are chartered by UMass Extension 4-H and all clubs are required to have an EIN and to file an Annual Summary Financial Report with their local Educator. This report is due on July 30. All reports must be audited (and signed) by an adult that is affiliated with the club who is not related to the leader. A copy of the bank statement(s) must be included with the report. Clubs may use the form below or turn in their report using another format as long as the report clearly shows income, expenses and the beginning and ending balances. If a club chooses not to have a bank account but does collect dues the club must keep a written record of cash collected and spent and never have more than $100 in cash on hand; see the 4-H Youth Treasurer's Guide for details and "Record of Club/Group Finances" form.
Below are financial management resources and guidelines.
Registering for an Employee Identification Number (EIN)
Financial Reporting
- Annual Summary Financial Report

- Projected Budget Form

- Monthly Financial Summary for Clubs

- Audit Program for 4-H

- Cash Count Protocol

- Record of Club Finances – Cash Receipts

Tax Guidance
- Responsibility for Collecting Sales Tax
- Responsibility for Filing with the Internal Revenue Service (federal tax)
- Responsibility for Paying Taxes on Raffles
- Responsibility for Acknowledging Gifts and In-Kind Donations
- Tax Issues for Private Individuals
Liability, Insurance and Contracts
Also, see the 4-H Youth Treasurer’s Guide

