4-H Operations and Best Practices

The 4-H Youth Development program is a collaboration between the U.S. Department of Agriculture and Cooperative Extension systems of land-grant institutions in the US. At the national level, 4-H is administered by the National Institute for Food and Agriculture (NIFA) of the United States Department of Agriculture (USDA).

NIFA’s Division of Youth and 4-H provides support in three key areas:

1. Program Quality and Accountability— Oversight of 4-H name and emblem 

2. Access and Opportunity— funding and oversight of several grant opportunities such as the Military Youth Program 

3. Learning— Annually delivers the 4-H National Conference, the premier youth development opportunity of the Department of Agriculture.

In Oregon, the operation and oversight of the 4-H program is the responsibility of Oregon State University Division of Extension and Engagement. Specifically, the Vice Provost for Extension and Engagement assigns this operational and oversight responsibility to the Extension Program Leader for 4-H Youth Development. OSU 4-H Youth Development faculty provides leadership and oversight for the 4-H program within their respective counties. Faculty in each county are supervised by Regional Directors, who work alongside the Extension Program Leader for 4-H Youth Development to ensure 4-H is safe, effective, and impactful.

In Oregon, every county that contributes a full support budget to the Extension Service has a faculty member who delivers 4-H programming. Some counties provide additional financial support to fund additional 4-H faculty and/or classified employees who support the delivery of 4-H in the county. Find your local program and Extension offices.

Oregon 4-H Program purpose and mission

4-H provides young people with intentional, high quality learning experiences that promote positive interactions with adults and peers, sustained and active participation across time, and opportunities to make meaningful contributions to the world around them. 4-H is based on the current theory, research, and practice of positive youth development.

The Oregon 4-H program operates 4-H in counties through the OSU Extension Service offices. Partners, including County 4-H Associations, volunteers, families, donors and others play critical roles in supporting 4-H as an education opportunity in every Oregon community.

4-H Program Leader responsibilities

The 4-H Program Leader focuses on statewide programming as well as regional partnerships and national support. The 4-H Program Leader is responsible for the quality and compliance of all 4-H programming, including County level 4-H programming, and operations as well as tasks and programming delegated to Statewide 4-H faculty and staff (Volunteer Management, Shooting Sports, Animal Sciences, Research and Evaluation, Communications, Risk Management and Operations, 4-H Outreach and Statewide Events).

• Provides leadership, vision, inspiration and focus for the Oregon 4-H Program. 

• Authorizes the use of 4-H name and emblem across county lines.

• Responsible for professional development of 4-H faculty and volunteers to reach the 4-H mission throughout Oregon.

• Manages statewide budget (comprises funds from federal and state resources, Foundation gifts, grants, partnerships and fee revenue) and identifies, solicits and stewards financial resources to deliver 4-H in Oregon. 

• Ensures 4-H programming complies with all university, 4-H, state and federal regulations, procedures and laws. Responsible for updating and overseeing compliance of 4-H Statewide Procedures. 

• Ensure that volunteer management activities are well-supported and well-informed, compliant and effective. 

• Consults with Oregon State University’s Office of the General Counsel to ensure legal compliance (e.g., separation decisions with volunteers).

• Serves as part of the supervisory team that onboards, mentors, and evaluates county 4-H employees. Supervisor of the statewide administrative and infrastructure 4-H team. 

County 4-H faculty responsibilities

County 4-H faculty focus on local county-based programming. 4-H faculty are responsible for the quality and compliance of all 4-H programming, including tasks and programming delegated to 4-H designated support employees.

• Program Management: Provides leadership, vision, and management for local 4-H programming, focusing on county-based initiatives.

• Authorization: Authorizes the use of the 4-H name and emblem within county lines.

• Compliance: Ensure adherence to OSU and 4-H policies and procedures, as well as compliance with state and federal laws (e.g., compliance with OSU’s Protections of minor's policy).
• Record Keeping: Processing events, membership, and volunteer enrollment using multiple database systems. Maintaining accurate records and timely and accurate reporting (including youth program registration through OSU’s Office of Youth Safety and Compliance). Tasks may be delegated to 4-H specific support employees; however, 4-H faculty are responsible for compliance with 4-H and OSU procedures, practices, and rules.

• County Procedure & Rule Establishment: Establishes County procedures and rules related to 4-H member enrollment, fair participation, and project guidelines, ensuring compliance.

• Quality Youth Development: Ensures all program delivery employs best practices in positive youth development, guaranteeing that educational programs are of high quality and achieve their intended outcomes.

• Partnership Development: Enhances 4-H programming and OSU Extension by collaborating with community members, organizations, businesses, and agencies to aid in program planning, delivery, support, and evaluation.

• Direct Program Delivery: Responsible for the direct delivery of 4-H programming in the county, including in-school programs, camps, and leadership retreats.
• Regional and State Events: contribute to educational team efforts related to the incumbent’s expertise and interests, such as county and state fairs, summer camps, leadership events, contests, tournaments and conferences with emphasis on events attended by local county youth.

• Volunteer Management: Oversees the delivery of 4-H through a volunteer workforce by:
  • Identifying, selecting, approving, training, and supervising volunteers.
  • Providing professional development opportunities for local 4-H volunteers to advance the 4-H mission throughout Oregon.
  • Managing local superintendent selection, separation, duties, and terms of service.
• Association Relationship: Collaborates with and manages the 4-H program’s relationship with the County 4-H Association by:
  • Ensuring valid and current County 4-H Association agreements are on file and followed.
  • Following OSU financial policies, standards, rules, procedures, and best practices.
  • Following Oregon 4-H financial procedures and best practices, Association bylaws, and the County 4-H Association agreement with OSU.
• Financial Management: Implements fee-based programming and cost-recovery practices, develop partnerships, and solicits external funding to support and enhance educational programs as appropriate.

Oregon 4-H Foundation purpose and mission

County 4-H Association purpose and mission

4-H Club purpose and mission

4-H Advisory Committee purpose and responsibilities

4-H Program Leader relationship to 4-H Foundation

• Maintains and adheres to MOUs with 4-H Associations
• Provide assistance with not-for-profit questions
• Provides 4-H Foundation assets information as needed
• Serves as the Group Exemption Number (GEN) holder for Oregon 4-H Associations
• Provides consistent processes across 4-H Associations
• Provide grant opportunities
• Provides oversight for compliance of required state & federal paperwork/tax filings
• Withdraws ability to exist as 4-H Association in partnership with Oregon 4-H Program leadership

County 4-H Association relationship with 4-H clubs and 4-H committees

County 4-H Association relationship with 4-H faculty and staff

Pursuant to 4-H Procedure 1.5, permission to use the 4-H name or emblem within a specific county is granted by the OSU faculty member responsible for the 4-H program in that county. Permission to use the 4-H name or emblem across county lines is granted by the Extension Program Leader for 4-H Youth Development. The local 4-H faculty member must provide authorization to volunteers, parents/guardians, 4-H clubs, 4-H committees (including Advisory committees) and 4-H Associations to fundraise using the 4-H name and emblem.

• 4-H clubs, 4-H committees, and 4-H Associations, when authorized to use the 4-H name and emblem, are granted certain privileges and responsibilities related to financial activities.
• When 4-H Associations, clubs, or committees receive permission from local 4-H faculty to raise funds or accept donations, OSU expects that assets will be managed in accordance with generally accepted accounting principles and within the 4-H financial management expectations and guidelines section.
• 4-H clubs and 4-H committees are authorized by a 4-H charter to conduct youth development activities using the 4-H name and emblem.
• The authorization to use the 4-H name and emblem by the county 4-H Association, granted through the agreement with OSU, also gives them the authority as well as responsibility to organize, account and manage the fiscal concerns of the 4- H committees and 4-H clubs under their jurisdiction.

All usage of the 4-H name and emblem must be for educational or character-building purposes and provide a documented benefit to the 4-H program. All use of the 4-H name and emblem must contribute to the appropriate learning and positive development of the youth and adults involved in the 4-H Program, align with the principles of 4-H and positive youth development, and/or refraining from anything that contradicts positive youth development.

Bank Account Authorization Process

1. All 4-H clubs and 4-H committees must be chartered to use the 4-H name and emblem to raise, allocate and disperse funds in support of the 4-H program, projects and groups. See 4-H Charter Authorization Agreement.
2. Authorization to establish one business checking and one savings account is obtained from the county 4-H faculty member upon approval of the 4-H charter. See 4-H Banking & Financiall Agreement. Letter or form to give to Bank include either: 4-H Bank Financial Authorization Form or Authorization to Open Account Bank Letter.

Establishment of Accounts

Each 4-H club, 4-H committee, and 4-H Association that manages cash is required to:

1. The 4-H Association holds an IRS Employer Identification Number (EIN) that is used in coordination with 4-H clubs and 4-H committees, which are supervised by 4-H staff.
2. 4-H clubs and 4-H committees can establish a bank account using the County 4-H Association IRS EIN. Please ensure the 4-H Association is a beneficial owner or a fiduciary owner of any new bank account to ensure continuity of ownership.
3. Have the OSU County Extension Office be the address of record. This is done for two important reasons: 1) it provides consistency for the accounts physical address through changes in club leadership and signatories, and 2) it provides an easy mechanism for tracking all accounts using 4-H Name by the 4-H program and for tracking financial accountability by the County 4-H Association.
4. Establish its own checking and/or savings account at a financial institution with at least two (2) signatures.
5. No account held in the Name of any 4-H Club, 4-H Committee, or County 4-H Association should ever be identified by an individual’s Name, or an individual’s social security number, in lieu of the appropriate EIN. (4-H Youth Development Program funds are ‘public funds’ not to be mingled with an individual bank account.)
6. Copies of any monthly bank statements should be either, physically mailed or sent electronically to the 4-H staff Association Liaison at Extension office, shall be kept on file in the OSU Extension County office for seven (7) years in secure storage.

Bank Account Signatories

1. The signatures for any 4-H bank account must be from two (2) unrelated individuals, of whom one can be a 4-H member and the other an adult volunteer. The signer may not be the same person as the payee. If the bank does not allow youth members to sign, then there should be two adult volunteers.
2. Although some banks may not allow an account to have two (2) signatures, all 4-H accounts should be set up so two signatures are required by the 4-H club, 4-H committee, or 4-H Association to expend or withdraw funds.
3. No OSU faculty or staff, or county-employed faculty or staff working with OSU Extension, are permitted to be signatories on 4-H club, 4-H committee, or 4-H Association bank accounts.
   1. 1. OSU faculty, staff and county-employed faculty or staff working with OSU Extension may serve as a volunteer for a 4-H club, however they must not be a signer on a club account.
      2. 4-H Programs led by OSU employees (e.g. day camps, cloverbud programming) must follow OSU financial guidelines and should never create bank accounts.

Use of ATM and Debit Cards

4-H clubs and 4-H committees may apply for or use automatic withdrawal cards, ATM or Debit Cards. 4-H Associations may make their own determination if they want to take on the risks associated with debit card transactions.

Recommended Best Practices for Debit Card Use

If debit cards will be used, OSU encourages having controls in place to protect the organization as well as the volunteers:

1. Card(s) should be kept in a secure, locked location, such as a lock box or file.
2. Receipts should be produced and submitted (to club/committee) for each charge.
3. A secondary person (other than the individual who is authorized to make the purchase on the card) should do a monthly reconciliation of the card use, checking statement with receipts and reporting back to 4-H Association.

Examples of controls for use of debit cards include:

• Identify authorized users for cards only
• Uphold authorized users
• Define acceptable vs. improper use
• Reconcile (done by club or committee) statements monthly
• ATM and cash withdrawals should be avoided
• If cash withdrawals become necessary – cash use is documented and all related expenditure receipts should be retained
• Do not save card numbers on personal accounts such as, Amazon, eBay;
• Obtain a new debit card when the user departs the 4-H entity (club/committee).

Credit Cards

County 4-H Associations, 4-H clubs, and 4-H committees are not allowed to apply for or use credit cards. Credit cards are high-risk because of the ability to incur debt on the card if funding is unavailable in that account.

OSU- or county-employed faculty or staff working with OSU Extension should never pay for expenses on behalf of the association personally or with OSU funds to be reimbursed by the association.

1. If a County 4-H Association raises funds to support a program or event, a budget should be submitted to the association by the OSU faculty member, and the association/club/committee should write a check to OSU for the sponsorship of the program/event and then OSU purchases items.
2. If a County 4-H Association raises funds to support an event they are holding, they are expected to pay for any items needed for the event from their accounts, OSU or Faculty/Staff should never pay for items and seek reimbursement from the association.
3. Fair judges
   1. In instances where OSU funds are being used to pay for a judge, OSU must pay the judge they cannot be paid by the association and then reimbursed by OSU.
   2. In instances where associations or non-OSU entities funds are being used to pay for a judge, the association or non-OSU entity must pay the judge they cannot be paid by OSU then reimbursed by the association or non-OSU entity.
4. Revenue generated from OSU led programs (e.g., Enrollment, registration fees, workshop fees) must be collected by OSU and cannot be collected by the association on OSU's behalf.

OSU Administrative Policy Number: 03-160-203

In unusual circumstances, an OSU employee may be asked to provide cash handling duties for a third party (third party is the 4-H Association, 4-H Committee, or 4-H Club). OSU cash handling standards apply in these circumstances and every effort should be made to provide employees who are acting as cashiers with protection from risk. Prior to engaging in cash handling for a third party, review the procedures below with the third party (4-H Association, 4-H Committee, or 4-H Club) to ensure compliance.

1. A locking cash box should be used. Each 4-H entity (club/committee) should have their own cash box.
2. Reasonable measures should be taken to ensure proper security is maintained on cash drawers including, but not limited to, funds being attended at all times, or locked and secured in an area not easily accessible by the public.
3. Counting the funds in the cash box should be done at each transfer of custody and should be done in dual custody with an OSU and third-party representative present.
4. If credit or debit cards will be accepted (square, online platforms (Venmo, PayPal, etc.), ask the third party provide documentation on their credit card security procedures and review those together. For OSU, it is imperative the third party understands they are taking on any risks connected with the acceptance of credit or debit cards. It is also not permissible for a third party to use the OSU Wi-Fi to process any payment card transactions because OSU’s Wi-Fi is not designed to properly safeguard cardholder data.
5. If checks will be accepted, the third party must provide an endorsement stamp so the checks can be restrictively endorsed as soon as they are received. If no endorsement stamp is provided, write “For deposit only” on the reverse of the check to reduce risk of fraud.
6. Tools for documenting the sales or transactions should be obtained from the third party in the format they prefer for tracking and reconciling. A log, tally sheet, ticket journal, or receipt book should be used. If the third party does not provide these types of forms, the OSU employee must still perform the documentation noted below.
7. Keep a copy of an event program, advertisement, notification, etc. as a record of the date, time, and sponsor of the event.
8. Maintain a list of all OSU employees and third-party individuals who will have access to the cash and cash equivalents
9. Prior to the event, record the starting balance of the fund. The starting fund in the cash box should be counted in dual custody to verify the initial amount of the fund. Document the starting balance on a voucher, log, or tally sheet which both parties sign and date to acknowledge that the count was completed and both people are in agreement on the starting amount of the fund.
10. During the event, record each transaction that affects the cash fund. This log should be complete and accurate so as to provide the detail required to balance and reconcile the cash fund at the end of the event.
11. At the end of the event, complete a count of the ending cash fund in dual custody with a representative of the third party. Document the ending balance on the voucher, log, or tally sheet used for the starting balance and have both parties sign and date to acknowledge that the count was completed and both are in agreement on the ending amount of the fund.
12. Once the dual custody count of the ending cash fund is completed, the funds in the locked cash box can be transferred back to the third party. If the cash and cash equivalents cannot be immediately handed over to the third party, the cash box should be secured in a locking cabinet, office, etc. Be aware this requires a second dual custody count at the point when the funds are handed over. This must be done so both parties again agree on the balance of fund at the point of transfer.
13. Both the OSU employee and the third party should receive full copies of all documentation. For additional information see the Cash Handling Handbook.

Payments Through Debit or Credit

County 4-H Associations, Clubs and Advisory Committees may choose to take payments through credit or debit card payments (e.g., Square, online platforms (Venmo, Paypal, Apple Pay etc).

Expectations if Used:

1. It is imperative the 4-H Association, 4-H Committee, or 4-H Club understands they are taking on any risks connected with the acceptance of credit or debit cards.
2. It is not permissible for the 4-H Association, 4-H Committee, or 4-H Club to use the OSU Wi-Fi to process any payment card transactions because OSU’s Wi-Fi is not designed to properly safeguard cardholder data.
3. No volunteer should accept payments in their personal Venmo, PayPal, Square, or other apps and send funding back to the 4-H Association, 4-H Committee, or 4-H Club.
4. Payment platforms must be established in the 4-H Association (Committee or Club if allowed by the association) name and use the appropriate bank account information. Associations can choose to only have a platform established in their name and distribute funds to a committee or club.

Review of Monthly Bank Statements

1. The 4-H club youth treasurer and 4-H committee adult/youth treasurer are responsible for maintaining and reconciling bank statements for each account on a monthly basis. This activity involved review of record of deposits, withdrawals, fees paid, and monthly interest earned. See guidance in 4-H Treasurer’s Book.
2. The 4-H Association treasurer or 4-H Association designee(s) is responsible for monitoring 4-H club and 4-H committees’ financial accountability. The periodic reviewing of monthly bank statements for any discrepancies is one way to monitor accounts. This Review of Monthly Bank Statements Checklist can help.

OSU Expectations:

1. 4-H Youth Development Program faculty and staff should not be engaged in the actual monitoring or signing off process, but can assist in orientation on the use of the checklist or process.
2. Any discrepancies identified in the periodic reviewing of monthly bank statements must be reported immediately to the county 4-H faculty member. This can be facilitated through a short report or discussion at 4-H Association meetings. The OSU County 4-H staff would work in partnership with the 4-H Association to address concerns related to discrepancies. Serious concerns could result in the revocation and dissolution of a 4-H charter.

Payments Through Debit or Credit

County 4-H Associations, Clubs and Advisory Committees may choose to take payments through credit or debit card payments (e.g., Square, online platforms (Venmo, Paypal, Apple Pay etc).

Expectations if Used:

1. It is imperative the 4-H Association, 4-H Committee, or 4-H Club understands they are taking on any risks connected with the acceptance of credit or debit cards.
2. It is not permissible for the 4-H Association, 4-H Committee, or 4-H Club to use the OSU Wi-Fi to process any payment card transactions because OSU’s Wi-Fi is not designed to properly safeguard cardholder data.
3. No volunteer should accept payments in their personal Venmo, PayPal, Square, or other apps and send funding back to the 4-H Association, 4-H Committee, or 4-H Club.
4. Payment platforms must be established in the 4-H Association (Committee or Club if allowed by the association) name and use the appropriate bank account information. Associations can choose to only have a platform established in their name and distribute funds to a committee or club.

Revocation and Dissolution of a 4-H Club

If a charted 4-H club is disbanded, financial assets (bank accounts, savings) shall be transferred to the County 4-H Association to be transferred to or applied to a similar program account. (Program equipment and resources shall be delivered to the County 4-H Program for county-wide use.)

Handling Assets in a County 4-H Association Dissolution

In the event a county 4-H Association is dissolved, all assets (including equipment, property, bank accounts, etc.) are the responsibility of the Oregon 4-H Foundation and shall be transferred to that county OSU 4-H Foundation account for 4-H staff oversight. The county 4-H staff will hold any unrestricted assets for up to three (3) years pending re-establishment of the County 4-H Association before distributing the assets for support of the county 4-H youth development program. Restricted assets would continue to be dispersed according to donor designations with oversight of County 4-H staff.

The purpose of this section is to describe the responsibilities and procedures related to planning and fundraising. Cause-marketing, fundraising activities, and sponsorships, using the 4-H name and emblem may be carried out for educational purposes, but these activities must have the approval of the local 4-H faculty. All monies received from 4-H cause marketing and fundraising programs, except those necessary to pay reasonable expenses, must be used to support the 4-H educational program.

Fundraising Guidelines

All methods of fundraising by 4-H clubs, 4-H committees, and 4-H Association must comply with OSU’s Budget Planning and Approval Process detailed below. The regulations apply to those activities involving the solicitation and use of goods and services for 4-H Youth Development Programs, as well as the solicitation of funds.

Any raising or use of funds by a 4-H Club, 4-H Committee, or 4-H Association must be for the purpose of furthering the research and education goals of the 4-H Youth Development Program. All 4-H fundraising must comply with procedures outlined in Section 9: Fundraising of the 4-H Procedures Manual.

4-H Clubs and Committees: Budget Planning and Approval Process for Fundraising

1. Chartered 4-H clubs and 4-H committees are authorized to use the 4-H name and emblem for educational or informational uses that are in the best interest of 4-H. Thus, they are responsible for helping to plan and implement an educational program in their community.
2. Chartered 4-H clubs and 4-H committees who intend to handle funds and/or fundraising in the Name of 4-H need to follow sound financial practices and gain permission to fundraise from the local 4-H faculty. All 4-H clubs and 4-H committees will prepare an annual program budget to establish allocation of financial resources to fulfill program needs. The proposed budget needs to be approved by the 4-H Club or 4-H Committee membership. A budget worksheet is available within 4-H Treasurer’s Book.
3. Budget management is a primary responsibility of 4-H Club and 4-H Committee officers. Thus, officers are responsible for ensuring that members are consistently informed of the budget targets as compared to the actual expenditures. If there are changes from the planned budget, officers are obligated to inform the members to ensure that there is full agreement, support and approval for budget changes.
4. If a 4-H club or 4-H committee budget requires a fundraising effort, then the membership should begin planning. In order to conduct a 4-H fundraiser, the club or committee must complete a Request to Conduct 4-H Fundraising Form. The County 4-H faculty is responsible for assuring fundraising activities are in compliance with applicable policies, so they approve fundraisers before any 4-H club or 4-H committee promotes or conducts fund raising. See 4-H Fundraising Worksheet and 4-H name and emblem Use Criteria Checklist.
5. Raising funds with no specific 4-H Youth Development Program purpose, is not allowed.
6. Independent 4-H members or family clubs, are not recognized by the IRS to be eligible for fundraising for 4-H.

4-H Procedures regarding association fundraising

1. Pursuant to 4-H Procedure 9.2, all fundraising activities conducted under the name of 4-H must have approval of local 4-H faculty.
2. County 4-H Associations are a separate, nonprofit corporation that operate as a tax- exempt public charity with the purpose of mobilizing local resources in support of the 4-H program, supervised by the 4-H staff member(s).
3. The purpose of the 4-H Association is to raise, allocate and disburse funds in a manner that appropriately uses the 4-H name and emblem and follows OSU policies.
4. The agreement between Oregon State University and the County 4-H Association is outlined in an MOU stating that the authorization to use the 4-H name and emblem comes from the county 4-H staff, and as liaison to the Association, the OSU Extension County 4-H staff and the 4-H Associations are to follow sound accountability practices and financial reporting procedures.
5. 4-H Associations will prepare an annual program budget to establish allocation of financial resources to fulfill program needs. A budget worksheet and other supporting tools are available within 4-H Treasurer’s Book.
6. Budget management is a primary responsibility of 4-H Association officers. Thus, officers are responsible for ensuring members are kept abreast of the budget targets as compared to the actual expenditures. If there are deviations from the planned budget, officers are obligated to inform the members to ensure there is full agreement, support, and approval on any changes.
7. All proposed Association fundraising activities should be approved via an adopted budget or by an affirmative vote of the 4-H Association membership.

Raffles and Games of Chance

1. 4-H Youth Development Programs have a long-standing policy discouraging fundraising activities involving raffles, lotteries, or other games of chance.
2. Federal regulations regarding the granted authorization to use the 4-H name and emblem require that fundraising campaigns be carried out for specific educational purposes and that purpose must be clearly communicated (e.g. in fundraising promotion).
3. Private support monies should be a) given and used for priority educational purposes, and b) accounted for efficiently.
4. The 4-H name and emblem may not be used on or associated with products and services sold in connection with 4-H fundraising programs where an endorsement of a commercial firm, product, or service is either intended or effected.
5. County 4-H Associations have a mission aligned with raising funds as a not-for profit entity. A 4-H Association can conduct a raffle or other game of chance if the Association understands the following:
   1. they are responsible for navigating and following the Oregon state laws and reporting requirements
   2. it is understood that raffles are not recognized as being tax exempt

Social Media Fundraising

Pursuant to 4-H procedure 9.5.2 fundraising via social media is not tax-exempt. While not prohibited, choosing social media to conduct some aspect of fundraising, should be done with the full understanding that (a) a donor is making a contribution to the social media entity, not to the 4-H program, (b) the social media entity will be keeping a portion of each donation, and (c) the social media entity will then issue a payment to the 4-H Association or Club. A donor may not be able to consider this a charitable contribution.

Refer to Section 17 of the Oregon 4-H Procedures

1. 4-H faculty, staff, and volunteers are neither authorized nor permitted to sign contracts which obligate Oregon State University in any way. Contracts obligating OSU may only be signed by individuals authorized at the Procurement Contract and Materials Management office (PCMM). Contact the State 4-H Office if you have questions.
2. Signing of liability releases for participation in local community events such as parades, community promotion or education booths, etc. should also be signed only by the PCMM office, not by 4-H faculty, staff or volunteers. Individuals who are not authorized but who sign contracts ostensibly on behalf of OSU may be personally obligating themselves.
   1. To obtain proof of liability insurance complete the Certificate of Insurance Request Form on the OSU Risk website.
3. Proposed contracts for events and activities related to 4-H clubs must be routed through the OSU Office of Procurement, Contracts, and Materials Management (PCMM). The OSU 4-H county faculty member, 4-H support staff, or county office support staff must send all club contracts through Benny Buy for signature by PCMM.
4. Contracts for events and activities that require signatures for the 4-H Association must be signed by the Association and do not require signature by OSU. OSU personnel are not authorized to sign on behalf of the Association. The Association enters into any contractual agreements related to their activities pursuant to its own rules and guidelines.

Grants

Refer to Section 17 of the Oregon 4-H Procedures

1. Grants and Grant Contracts are processed through the Office for Sponsored Research and Award Administration (OSRAA). Please reach out to the Extension & Engagements Director of Sponsored Programs for questions on 4-H Foundation grants and OSRAA grants.
2. 4-H Clubs, 4-H Committees, and County 4-H Associations may apply for or receive grants with the approval of the appropriate OSU county 4-H faculty member. For fundraising information, refer to Section 9 of the Oregon 4-H Procedures.

Guidelines for receiving gifts to 4-H clubs, 4-H committees, and 4-H Associations:

1. The 4-H clubs, 4-H committees, or County 4-H Associations may receive funds by virtue of their own fundraising efforts from individuals, organizations, or businesses. Funds donated directly to a 4-H club or 4-H Association by private individuals, groups, agencies, or foundations are to be managed in accordance with the OSU and 4-H procedures and must be reported in the 4-H club, 4-H committee, or County 4-H Association annual financial report.
2. County 4-H Associations have the authority to receive private money to support the operating expenses of 4-H. All funds for these purposes, regardless of the source, should be accurately accounted for and managed in alignment with 4-H procedures Section 9 – specifically 9.9 & 9.10
3. A 4-H Club, 4-H Committee, or 4-H Association may manage other funds, such as proceeds from sales or donations. The funds must be managed in accordance with OSU financial best practices in this guidance.
4. Be aware that all 4-H funds received from any source must be accounted for as public funds.
5. 4-H groups may collect or accept non-cash items.
6. 4-H groups may collect cash contributions (i.e., cash or checks) to purchase supplies and materials to carry out community service activities. All monies received must be used for the purpose for which funds were collected, processed, and dispersed according to the policies outlined in this guidance.

Significant Gifts and Donor Acknowledgement

Any proposals of significant gifts, (e.g., those in the amount of $10,000 or greater), that are given with or without restrictions; gifts of real estate; or gifts proposed as endowments must be reviewed and approved prior to acceptance by the county 4-H faculty member, in coordination with the Oregon 4-H Foundation Executive Director.

1. 4-H adult volunteers should refer all potential donors of significant gifts to the county 4-H faculty member, for further action.
2. In accordance with OSU policy, the ways in which the 4-H staff may acknowledge gifts are limited as follows:
   1. Recognition of gifts may be made by listing the donor’s Name in printed material, on banners or other signage.
   2. Gifts may not be acknowledged by displaying corporate logos, marketing materials, web links or other forms of promotion and/or endorsement.
   3. The specific amount of the gift may not be stated, however, donors may be broadly categorized by gift amount (e.g., $100 to $1,000, $1,001 to $10,000, and so on).
3. The Oregon 4-H Foundation EIN should be provided to donors or other entities requesting an EIN for tax exempt purposes.
4. Donations must be acknowledged in writing. 4-H clubs, 4-H committees or County 4-H Associations may provide a Receipt Form of Gift or Financial Donation to those who have donated cash or non-cash items to 4-H.

Animals as gifts in the 4-H Youth Development Program

The 4-H program does not accept animals as gifts or donations. 4-H clubs, 4-H committees or 4-H Associations and county/state 4-H offices cannot accept title or ownership of animals. Any such gifts should be made directly to individuals. (It should be understood, however, that gifts to individuals are not deductible as charitable contributions for federal or state income tax purposes.) Proceeds from the sales of animals at livestock sales, auctions or similar events are not a charitable contribution to the 4-H organization and are not tax deductible for the purchaser.

Firearms as gifts in the 4-H Youth Development Program

Groups, such as 4-H clubs, committees or 4-H Associations may not accept ownership of firearms for the 4-H Program. The 4-H Program manages a Shooting Sports Program that follows national safety policies. A staff member with the 4-H program may accept firearms as gifts or donations for program use, if the following steps are taken:

1. Firearms must be donated by a business or individual
2. The business or individual must handle that transfer through a Federal Firearms Dealer who performs the required background check on the firearm (e.g., ensuring it is not stolen), and the individual receiving the firearm (ensuring eligibility to receive a gun/firearm) in accordance with the Oregon State and Federal law.
3. The faculty/staff receiving the firearm must provide:

1. Application to complete a background check
2. Signature for the firearm
3. Fingerprints (see BATF Federal Form 4473).

4. If a person is picking up the firearm on behalf of an organization, (4-H program) the Federal Form 4473 is used, with a provision to identify the organization accompanied by the Oregon 4-HShooting Sports Form 460-2001 designing the County 4-H Program.
   1. Once the firearm is picked up at the dealer (see above) the firearm is added to the equipment log on 4-H Form 460-200H. When the firearm is used in a Shooting Sports activity it is transferred to the club leader using 4-H Form 460-200G.

In accordance with 4-H Procedures section 15; the 4-H Association is allowed to have a firearm as an item sold in an auction or fundraiser, if the following steps are taken:

1. The 4-H faculty and or OSU Extension Professional has been made aware of this item being present at the event and has approved the documentation for the safe transfer of ownership.
2. Firearms must be donated by a business or individual
3. The business or individual must handle the transfer of ownership
4. The gun/firearm may not be handled during the fundraiser (it is recommended to use an image of the fire arm)
5. Ammunition for the firearm is not present at the facility.

Pursuant to 4-H Procedure 15.2 The following two statements shall be visible at multiple locations at such an event/fundraiser:

1. The 4-H name and emblem is used for the educational and character-building purposes of a positive youth development program as authorized by Oregon State University (Land Grant University) and granted by OSU Extension Service 4-H Youth Development professionals.
2. The 4-H name and emblem does not imply endorsement of any commercial products, firms, or services.

Sponsorships are different from gifts. Gifts or donations given to the 4-H program by the donor with no expectation of anything in return, except public/private acknowledgement and a receipt. A sponsorship is an agreed upon transaction between the sponsor and the 4-H program for what the sponsor may want or might receive in return for their sponsorship. Requests for sponsorship must be reviewed and approved by the 4-H Youth Development faculty.

A disclaimer statement is also needed in connection with sponsorships: Such as: “is a sponsor/donor of the [The Name of a specific club, county, or state may be inserted to identify the 4-H program being supported] 4-H Youth Development program, and has provided funding, goods, or services in support of 4-H programming. Acceptance of this sponsorship/donation does not imply endorsement by 4-H, the U.S. Government, or any of its organizational units or employees of any firm, product or service.”

Gifts from 4-H

Guidance for gifts from 4-H clubs, 4-H committees, and 4-H Associations:

1. 4-H club, 4-H committee, or 4-H Association may not give cash gifts to individuals, business, or organizations.
2. Non-cash gifts may be presented to individuals, businesses or organizations for the purposes of appreciation, recognition, incentive or sympathy if it can be demonstrated that the gift benefits the 4-H program or is clearly necessary to the 4-H program’s fulfillment of its role as a good citizen.

4-H Scholarships

4-H Associations may provide scholarships to 4-H members, however 4-H clubs are not allowed to provide scholarships due to the limited oversight of 4-H clubs. 4-H Association Scholarship programs must ensure:

1. All qualified youth must have access to the opportunity
2. An unbiased committee reads applications and makes selection(s)
3. Scholarship funds are distributed according to acceptable financial protocol.
4. Funds for qualified educational expenses (e.g., books, tuition, and other required fees) that are provided to scholarship awardees, are not taxable for the recipient.
5. When scholarship awardees receive funds that may be used for nonqualified expenses, then the recipient is responsible for reporting to IRS the amount of funds received as taxable income.

Annual Financial Reporting and Certification

1. Annual financial reporting forms will be prepared by the treasurer of the 4-H club, 4-H committee, and 4-H Association at the close of the statewide 4-H YDP reporting year (July1-June30) and submitted to the OSU Extension County 4-H office no later than September 15th.
2. Copies of the annual financial records shall be kept on file in the OSU Extension County office for seven (7) years in secure storage.
3. The county 4-H Association must certify 4-H annual financial reporting for each 4-H club and 4-H committee under their authority after September 15, submitting their final reports to the Oregon 4-H Foundation no later than January 31 of each year.
   1. Annual fiscal year reporting should include all 4-H club and committee financial information consolidated with the county 4-H Association financial information.
4. The county 4-H Association must also file federal and state tax filings and file the current non- profit status with the state. If the expertise does not exist within the 4-H Association to complete these filings, the 4-H Association should consider using tax preparation software or tax preparation services.
   1. Annual fiscal year financial information reported for federal and state tax filings should include the county 4-H Association and all 4-H clubs and committees operating under the county 4-H Association tax ID number or EIN.

All 4-H clubs, committees and associations must annually submit the 4-H Annual Financial Statement and Account Activity Record This record must include the following information:

1. The balance at the end of the previous year as reported on the 4-H Annual Financial Statement should match the account balance at start of the new reporting period.
2. Report total income and expenses during reporting year.
3. The 4-H Annual Financial Statement includes a 4-H Account Activity Record that is to be completed and signed.

All 4-H clubs, committees and associations must annually submit the 4-H Annual Materials and Equipment Inventory The inventory must include the following information:

1. Items purchased will be recorded on the current inventory listing. Include other items that are part of the inventory that were not disposed of during the year.
2. Donated equipment is also included on the inventory, showing the date acquired, description of item, location of item and its value.

4-H Associations Annual Report for Group Exemption to 4-H Foundation

A final annual report is to be submitted by the 4-H Association to the Oregon 4-H Foundation, no later than January 31 of each year. This report is to include all of the following pieces of information:

• Confirmation of the 4-H Association’s Name, mailing address and EIN
• Confirmation that the 4-H Association has engaged solely in the activities furthering the exempt purpose of the 4-H Association and is in substantial compliance with the terms of the MOU agreement
• A List of all 4-H clubs or affiliates in the county
• Information regarding any change in purpose, character or method of operation
• The name and contact information for the current directors and officers of
• the Association’s board of directors
• List of all of the 4-H Association’s assets.
• Copy of nonprofit status filed with state
• Copy of federal and state tax filings

See End of Year Annual Report for Group Exemption Compliance for more details.

County 4-H associations are a separate entity from Oregon 4-H. This section outlines OSU-recommended financial management best practices for 4-H associations. Adoption of these practices will facilitate compliance with 4-H financial management expectations and OSU policies and procedures.

Internal Controls

A successful organization must have an internal control system for financial management. This concept is recognized by all enterprises, both public and private, as a framework for good management. An internal control system consists of the policies and procedures designed to with reasonable assurance, that the goals and objectives it believes important to the entity, will be met. Internal accounting controls are established to ensure only authorized transactions are processed and recorded, to allow for the preparation of appropriate financial statements and to ensure access to, and use of, assets is appropriate. A strong internal control system is characterized by the following:

1. Effectiveness and efficiency of operations.
2. Reliability of financial reporting.
3. Compliance with applicable laws and regulations.

Control Activities

Control activities help ensure management directives are carried out and risks are mitigated to an acceptable level and include:

1. Policies and procedures
2. Approvals and documentation
3. Segregation of duties and reconcilations
4. Physical and logical access controls
5. Monitoring

The internal controls established and set forth in this document are designed to help 4-H staff and adult volunteers create an appropriate, safe, controlled environment and a system of sound accounting procedures for the financial operations of all Oregon 4-H activities. The objective is to provide a framework of internal controls for 4-H activities that gives reasonable assurance regarding the following:

1. Accomplishment of established 4-H goals and objectives.
2. Efficient and effective use of 4-H resources.
3. Safeguarding of all 4-H assets.
4. Reliability and integrity of 4-H financial reports and other information.
5. Compliance with all policies, plans, procedures, laws and regulations applicable to 4-H activities and programs.

Best Practices for Income and Deposits

Resource: OSU Finance and Administration Controller Cash Handling Handbook. County 4-H Associations, 4-H committees and 4-H clubs are encouraged to establish and document the flow of cash expenditures and cash receipts, and properly manage monies for those volunteers responsible for receiving, handling, and safeguarding cash and cash equivalents on behalf of 4-H. These guidelines are for the protection of 4-H monies and for the protection of volunteers charged with cash handling.

Definition of ‘monies’ — Money in any form including currency (coins and bills), check, wire transfer, ATM/Debit card charge, ACH (direct deposit), other electronic funds transfers, etc.
Also referred to as cash or cash receipts.

The following guidelines are suggestions for best practices to allow for good internal controls by the 4-H Associations, 4-H committees, and 4-H clubs:

Making Deposits

• Endorse checks with a restrictie endorsement immediately.
• Deposit monies within one business day after collection or receipt of such monies. If a 4-H entity (4-H Association, 4-H committee, or 4-H clubs) cannot deposit within one business day, the funds should be held in a secure location and deposited as soon as possible.
• All documentation for the deposit should be kept with the deposit slip (staple together).
• The timely deposit of monies received provides for improved control of funds which reduces the risk of loss due to errors, carelessness, or theft.
• Monies held overnight must be secured in some form of locking device, such as a safe or locking file cabinet.
• Expenditures or refunds cannot be made from cash receipts.
• Cash should be counted by two persons, who are not related family members. A cash count form should be completed and signed by both people.
• 4-H entities should follow good accounting procedures for tracking related and/or specific items deposited within the bank account.

Expenditures and Payments

• Use pre-numbered checks in proper order sequence. Blank checks should be stored securely.
• Checks should be prepared and authorized by someone other than the payee.
• Original invoices, receipts, and/or other documentation for the purpose of the check should be kept with a copy of the check.
• Checks should be entered into the appropriate treasurer’s record book exactly as it was prepared.
• The “governing” board, whether the club or the association, should authorize all bank account signers and the approval of payments.

Best practices for use of debit cards

1. There are fees associated with taking credit or debit cards, County 4-H Associations, Clubs and Advisory Committees should review the vendors fee structure.
2. The 4-H Association, 4-H Committee, or 4-H club should establish credit card payment security procedures and review those with members accepting payments on their behalf.
3. The Security procedures should align with Procurement Card Industry (PCI) Daty Security Standards (DSS). To find out more about PCI Compliance review squares information: PCI Compliance What you need to know in 2023

4-H County solicitation of 4-H Fair Awards and Recognition Awards guidance

To ensure donors receive consistent messaging, their contributions are properly handled, and they are not approached multiple times by different 4-H entities the following steps are recommended:

1. Consistency in Messaging
   • Clearly communicate the educational purpose of awards or fundraising efforts across all outreach materials.
   • Ensure all staff and volunteers use aligned language when describing how donations will be used and how donors will be recognized.
   • Provide sample messaging templates to maintain consistency.
2. Avoid Multiple Solicitation fo the Same Donor
   • Identify one single individual or group (i.e. 4-H Association) to coordinate donor solicitation.
3. Funds received from individuals/businesses should follow best practices in cash handling.
4. Gift cards and/or gift certificates should be placed in a locked box for retrieval when needed. A form verifying the amount of the cards/certificates should be placed with them.

Distributing cash awards, gift cards and gift certificates

1. Withdrawl of large sums of money should be verified by two 4-H Association members. A cash withdrawl receipt should be signed by both persons.
2. Cash should be counted by two 4-H Association members, who are not related family members, and placed into envelopes matching award(s). A cash count form should e completed and signed by both people.
3. Names of individuals receiving the funds should be placed on the respective envelopes.
4. When awards are presented, a 4-H Association member should distribute the cash envelopes to the award winners and award winners should be signing off that they have received their award.
5. Envelopes that are not picked up should be handled by the 4-H Association members and a process determined for another safe way to distribute cash award to 4-H youth.

Managing excess funds

The goal of fundraising should be to increase the total amount of funds available to support and grow the 4-H program. The intent of fundraising is to benefit the youth who are currently in the program so retaining an excessive amount of funds does not benefit current members. However, it is also a good financial practice to keep an appropriate reserve for unexpected expenses. A 4-H club or 4-H committee is strongly encouraged to discuss these matters and determine their financial strategies/budget.

Investment of Excess Funds

Any investment of excess funds should be carefully considered and approved by the 4-H club membership, 4-H committee membership, and 4-H Association board members. The 4-H Association can also reach out to the 4-H Foundation for insight or questions.