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Illinois 4-H Shooting Sports
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Receiving Donations

Principles:

(Please be aware that our program cannot purchase or receive as gifts - shotguns and/or .22 caliber rifles)

  • Donors should always be given the opportunity for their contribution to be a charitable tax deduction.
  • We must expend funds according to donor’s wishes; or be willing not to accept the gift if it does not match our programmatic need or policies.
  • Shooting Sports form as Special Interest Clubs, or Community Clubs if the interest of their members goes beyond just Shooting Sports, and thus charter. All 4-H clubs/groups that collect money or raise funds to maintain their club/group should obtain an EIN and establish a checking or savings account at a public financial institution (see Guide to Managing the Illinois 4-H Program for Professional and Para-Professional Staff, page XV-2)
  • Club/Unit Equipment needs vary by discipline.
    • Youth with little shooting sports experience will begin with air rifles and archery and benefit from Club/Unit equipment which they can use at club meetings.
    • Youth enrolling in shotgun or .22 rifle often have their own equipment and are comfortable using it; thus lower risk.

Who is considered a charitable organization?

4-H Member No
4-H Volunteer No
4-H Club No
County Extension Office Yes
County 4-H or Extension Foundation Yes *
Illinois 4-H Foundation Yes

*County 4-H or Extension Foundation is a charitable entity ONLY if it is registered as an independent qualified 501(c)(3) charitable organization or has funds at the University of Illinois Foundation (UIF) for which UIF acts as the qualified charity on their behalf.

What types of tax credit can charitable organizations issue?
Donations to the County Extension offices, County 4-H or Extension Foundation, or the Illinois 4-H Foundation (hereinafter called, “the unit”) are processed and receipted by the University of Illinois Foundation (“UIF”). As a result, these gifts qualify as tax deductible contributions to the extent allowed by law (e.g. net of any goods or services provided to the donor in exchange for the gift).

If the unit receives a monetary donation such as checks, cash, or credit cards, a gift transmittal is completed (see the forms located at: http://online.uif.uillinois.edu/Transmittal/ ) and forwarded along with the gift to the 4-H Foundation office in Urbana for processing. The tax receipt issued by the UIF will provide the value of the gift received and indicate the designation (e.g. county) to which the gift was directed.

If a unit receives a Gift-in-Kind (non-cash gifts of tangible real and personal property such as bows and arrows, pellets, air rifles, etc.) a gift transmittal is completed describing the item and listing the fair market value of the item as provided by the donor. The gift-in-kind transmittal (http://online.uif.uillinois.edu/Transmittal/GIK.aspx) is submitted to the 4-H Foundation office along with any paperwork provided by the donor to substantiate that value (e.g. a copy of the donor’s receipt if a new item was purchased and donated or a letter from the donor stating the item is worth approximately $XX). It is not the unit’s responsibility to value the item; if a fair market value is not readily available, it can be recorded on the donor’s record at $1 to simply recognize the non-cash gift and track what support the donor has provided to the unit. The tax receipt issued by UIF will only describe the item received; it does not list a value.

If a unit receives a discount from corporate vendors for purchases related to the 4-H Shooting Sports, those discounts may be recorded for recognition purposes on the donor record via UIF, but are generally not tax deductible contributions. The same instructions for recording a gift-in-kind above apply.

Donation of Item(s)

Scenario #1

Q: A Ducks Unlimited Organization and/or Quails Forever group wants to donate $500 to your county for the 4-H Shooting Sports program so that rifles and shotguns can be purchased. How should you proceed?

A: Thank them for their interest in the 4-H Shooting Sports program. Explain that 4-H cannot accept ownership of shotguns and rifles due to use permits. Ask if funds can be used to purchase other equipment that is critical to having a successful 4-H Shooting Sports program.

 

Scenario #2

Q: A for-profit group wants to donate $200 to a 4-H Shooting Sports Club and be given tax credit. Who should receive the funds?

A: Inform them that charitable organizations include the Extension Office (because of its affiliation with the University of Illinois), and 501(c)(3) organizations such as the Illinois 4-H Foundation or a County 4-H/Extension Foundation. Any of these charitable organizations can steward the funds so that they support a 4-H Shooting Sports Club of the donor's choice. If the county does not have their own 501(c)(3) foundation that can issue tax credit, then it must be processed through the Illinois 4-H Foundation/University of Illinois Foundation via a gift transmittal form http://online.uif.uillinois.edu/Transmittal/ and then transferred to the county's gift fund for request of transfer to their spending account.

 

Scenario #3

Q: Our Farm King store wants to give us a discount with purchasing items from their store for shooting sports equipment. Are there any specific guidelines to follow?

A: Remember that shotguns and .22 rifles cannot be purchased by 4-H clubs, Extension Offices, or 4-H/Extension Foundation. If Farm King wants gift credit for their discount of a qualified purchase by the County Extension office or the County Foundation, Gift-in-Kind credit should be issued to Farm King (fill out gift in kind transmittal form http://online.uif.uillinois.edu/Transmittal/GIK.aspx).

 

Scenario #4

Q: We have several individual people who are willing to give us money to purchase shooting sports equipment. Where should we deposit the money? University of Illinois at Urbana-Champaign College of Agricultural, Consumer and Environmental Sciences United States Department of Agriculture * Local Extension Councils Cooperating University of Illinois Extension provides equal opportunities in programs and employment.

A: It is best to assume that the individual would appreciate a tax receipt and therefore the funds should be deposited in the local 501(c)(3) foundation or the Illinois 4-H foundation fund to be processed by the UI Foundation. To ensure that the gift is properly stewarded to support the 4-H program, funds can be transferred from UIF to the county Extension Office Gift Fund with a subsequent Banner transfer to the county use fund for purchases on behalf of a chartered 4-H shooting sports club.

 

Scenario #5

Q: Who can actually purchase the items?

A: At no time should a 4-H club, Extension Office, or local Foundation purchase or assume ownership of a shotgun or .22 rifle. All other shooting sports equipment can be purchased and therefore 'owned' by any 4-H or Extension entity. This includes ammunition (purchaser must have a valid FOID card) and other expendable items. It is best to have equipment purchased and owned at the user level - the 4-H member, 4-H volunteer, and 4-H Shooting Sports club.