Deductibility for Livestock or Project Sales, Auctions, or Similar Events When the fair board or other organization sponsors a livestock or project sale or auction and — the proceeds go to the 4-H member, not to the organization the sale amount is not a tax — deductible donation. In some situations, it might be a deductible business expense for the buyer. In situations where the 4-H member retains ownership of the animal or project, proceeds from the sale pass through the sponsoring organization and go directly to the 4-H member. The sponsoring organization is only a conduit for the sale. As a simple conduit, the sponsor cannot view sales proceeds as income to the organization. Organizers should clarify for potential purchasers that they will not make a charitable contribution to the organization, but instead will purchase the animal or project through the organization for the direct benefit of the 4-H member. County Fair Policy Authority The Extension Board is the policy making authority for 4-H Youth Development division of the fair. Rules and regulations must conform to policies and procedures established by the Director of Extension. Local extension units will determine ownership and enrollment deadlines for local fairs/expositions/shows/events of 4-H divisions to meet state qualifications. In some cases, 4-H age may determine enrollment. Individual projects may have requirements such as enrollment, weigh-in, or tagging. Fair boards may not establish rules and regulations for participation of 4-H members in the 4-H division at fairs/expositions/shows. Fair boards may, with the approval of the extension board, establish club meeting attendance policies for eligibility for participating in a livestock or project sale, auction, or similar event for 4-H exhibitors. If eligibility rules are established and approved by the extension board, requirements should be in place and communicated to all 4-H participants by October 1, the beginning of the 4-H year. Fair boards do make rules and regulations for open class divisions of fairs/expositions/shows. Responsibilities for Extension Agent The Extension Agent or their designee will: Assure that accessibility and involvement in the 4-H division of fairs is open to all Extension 4-H youth development participants. While some segments may have some eligibility requirements, at a minimum level all Extension 4-H youth development participants must be allowed to enter to receive evaluative feedback on exhibits created that reflect new knowledge and skills mastered since the last fair.
Deductibility for Livestock or Project Sales, Auctions, or Similar Events When the fair board or other organization sponsors a livestock or project sale or auction — and the proceeds go to the member, not to the organization — the sale amount is not a tax deductible donation. In some situations, it might be a deductible business expense for the buyer. In situations where the member retains ownership of the animal or project, proceeds from the sale pass through the sponsoring organization and go directly to the member. The sponsoring organization is only a conduit for the sale. As a simple conduit, the sponsor cannot view sales proceeds as income to the organization. Organizers should clarify for potential purchasers that they will not make a charitable contribution to the organization, but instead will purchase the animal or project through the organization for the direct benefit of the member. County Fair Policy Authority The Extension Board is the policy making authority for Youth Development division of the fair. Rules and regulations must conform to policies and procedures established by the Director of Extension. Local extension units will determine ownership and enrollment deadlines for local fairs/expositions/shows/events of divisions to meet state qualifications. In some cases, age may determine enrollment. Individual projects may have requirements such as enrollment, or tagging. Fair boards may not establish rules and regulations for participation of members in the division at fairs/expositions/shows. Fair boards may, with the approval of the extension board, establish club meeting attendance policies for eligibility for participating in a livestock or project sale, auction, or similar event for exhibitors. If eligibility rules are established and approved by the extension board, requirements should be in place and communicated to all participants by October 1, the beginning of the year. Fair boards do make rules and regulations for open class divisions of fairs/expositions/shows. Responsibilities for Extension Agent The Extension Agent or their designee will: Assure that accessibility and involvement in the division of fairs is open to all Extension youth development participants. While some segments may have some eligibility requirements, at a minimum level all Extension youth development participants must be allowed to enter to receive evaluative feedback on exhibits created that reflect new knowledge and skills mastered since the last fair. 4-H 4-H 4-H 4-H 4-H 4-H 4-H 4-H 4-H 4-H 4-H 4-H 4-H weigh-in, 4-H 4-H