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Extension Operations

Ohio State University Extension


4-H Project Books Payment Info

Nov. 17, 2023

When customers are purchasing 4-H project books from the local Extension office:

  • 4-H clubs do NOT pay tax, because they have tax exempt status. This means if they are paying with club funds.
    • Note, if a person is paying the club for their project books (vs. the club paying for with other funds generated by fundraisers, club dues, etc.), then the person should be charged sales tax when paying the club.  
        • If the office asks this question for club payments, then the tax could be collected by OSU and paid to the state, instead of the club collecting sales tax and remitting to the State of Ohio.
    • Extension Offices should also have a blanket tax exemption on file from the club.
  • Individual people (such as 4-Hers, their parents, volunteers) pay for tax because they alone are not tax exempt.
  • Forms of payment from the club that is accepted as tax exempt would include:
    • Checks from club
    • Money orders with club name
    • Debit/credit card from club (not preferred method, as it is not preferred for clubs to have these)
    • CASH IS NOT PERMITTED (clubs are not permitted to use cash to make tax exempt payments because we cannot prove the cash was from the club)