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The Tuesday Letter
Agricultural Experiment Station & Cooperative Extension Service

  
Vol. 13, No. 49  October 16, 2007


IN THIS ISSUE...

...Word from the Associate Director - Extension and Applied Research
...IRS 990-N and the Implications for 4-H Clubs/Groups and Other Tax-Exempt Organizations
...Certification of 4-H Clubs/Groups Tax Exempt Status
...Marie's Picks of the Week
...Thank You from Shonna Zimmer
...Bioenergy and Water in Kansas
...National Western Stockshow Catch-A-Calf Contest
...USDA Announced 2007 Secretary's Honor Award
...Publications/Production Services Update
...Master Schedule

                                                                                                           ...Tuesday Letter Archives


WORD FROM THE ASSOCIATE DIRECTOR - EXTENSION AND APPLIED RESEARCH
"Planning for Impact" is the theme for the 2007 K-State Research and Extension Annual Conference that is currently underway in Forum Hall of the K-State Union. Some 400-500 professionals from across the state and across the campus have gathered together to connect, celebrate, grow, and carry forth the work.

Planning for impact implies a greater purpose in the scholarship of research and extension. That purpose being that our creation of knowledge and engagement with clientele, public, and community will make a difference in a positive way for the economic well-being and quality of life for people living in Kansas. Each of us has responsibility to assure that our work is indeed making a difference. And, an added responsibility to understand the diversity of contributions coming through our colleagues all across K-State Research and Extension, Kansas State University, and the Land-Grant University System.

I trust the 2007 K-State Research and Extension Annual Conference will indeed provide opportunity for each of us to carry away a broader appreciation for the mission and impacts that K-State Research and Extension is having through the connections we make, the recognition and celebrations in which we participate, the learning and growth opportunities that we embrace, and the service we give to our organizations towards professionalism. --Daryl Buchholz dbuchhol@ksu.edu

 

IRS 990-N AND THE IMPLICATIONS FOR 4-H CLUBS/GROUPS AND OTHER TAX-EXEMPT ORGANIZATIONS
Last summer, Congress passed, and the President signed, the Pension Protection Act of 2006 (PPA). A provision in this massive legislation will require the majority of small tax-exempt organizations to begin filing an annual information return starting in 2008. Previously, tax-exempt organizations with gross receipts of $25,000 or less were not required to submit information returns.

This new information return is called Form 990-N. It is also known as an e-Postcard since it will be short and electronically filed (there will be NO paper form). The IRS is currently developing an Internet based filing system for the 990-N, with procedures to be announced upon completion. The first due date for this new form will be May 15, 2008 for tax-exempts with tax years ending December 31, 2007.

While this new reporting requirement is meant to be simple and straightforward, small tax-exempts should not ignore it, as the PPA requires the IRS to revoke the tax-exempt status of any organization that fails to meet the annual reporting requirement for three consecutive years.

The IRS has begun mailing educational letters to all the small tax-exempt organizations in their records. Some of our local 4-H entities have already received such a letter.

In order to assist our local 4-H clubs and groups in meeting this new requirement, a new fact sheet has been posted on the National 4-H Headquarters titled "Electronic Filing Requirements for 4-H Groups":  http://www.national4-hheadquarters.gov/library/fs-electronic_filing_v9-07.pdf .

Additional information will be sent to extension offices this week. If you should have questions pertaining to the implications of this new tax law, you may contact Doug Beech, dbeech@ksu.edu , Gordon Hibbard, ghibbard@ksu.edu , or Pat McNally, pmcnally@ksu.edu . --Pat McNally

 

CERTIFICATION OF 4-H CLUBS/GROUPS TAX EXEMPT STATUS
As determined by the IRS, chartered 4-H Clubs and formally recognized affiliated 4-H organizations under the control of Cooperative Extension are eligible for inclusion as a subsidiary of National 4-H special exemption from federal income tax under the provisions which correspond to section 501(c)(3)* of the IRS Code. It is very important for 4-H clubs/groups to be on this list if they wish to raise or accept funds.

As part of the new IRS reporting requirements and as a "parent" tax-exempt organization, National 4-H Headquarters will now be required to annually certify the list of subsidiaries registered to use their Group Exemption Number (GEN). Each state is to review and certify their respective information.

Upon the receipt of the IRS database for KS 4-H Clubs/Groups and instructions from National 4-H Headquarters last week, it was merged with the Chartered 4-H Clubs/Groups database and the current Blue Ribbon database (info submitted by October 12, 2008) to create a comprehensive database.

In order to accomplish this task, local extension offices will receive a packet of information within the next week which includes instructions, fact sheets and respective lists of clubs/groups.

While it sounds cumbersome, this project should not require much time as the relevant information for the 4-H clubs/groups should be on file. For future years, National 4-H Headquarters is currently building a web-based system that will allow for additions, corrections and deletions as they occur.

It is vitally important that required information and forms be submitted to the State 4-H Department by November 12, 2007. Four new fact sheets have been posted on the National 4-H website, http://www.national4-hheadquarters.gov/library , which will be of interest to you:
* Tax Exempt Status for 4-H Clubs and Affiliated 4-H Organizations
* Certification of 4-H Groups Under National 4-H Tax Exempt Status
* Electronic Filing Requirements for 4-H Groups
* Sample SS-4 Form

If you should have questions, please contact your Area 4-H Specialist, Area Extension Director or Pat McNally. --Pat McNally pmcnally@oznet.ksu.edu

 

MARIE'S PICKS OF THE WEEK
While beginning to review the 2007 Project Accomplishments database for items that are especially effective at helping us understand how our work can be highlighted to share outcomes, impacts, and success stories, this week I’ve picked several outcomes reported by Michael Vogt and Jonie James.

Marshall County Extension had an impact on increasing the number of farms and ranches registering for premise identification numbers. We helped producers ensure they are feeding safe and balanced rations to their animals and to control animals that are a nuisance or possible danger to them. This program reached 279 people. A conservative estimate is that this program added $139,500 value to the cooperators livestock enterprises or their lives.

--Sixty cattle producers increased their knowledge on using dried distiller's grain in cattle rations.

--Two soybean forage hay sample analysis' were interpreted for a producer who planned to sell the soybean hay, and needed assistance defining it as good, average, or poor forage. His difficulty resulted from the lab reporting it on an alfalfa scale versus soybean hay scale.

--More than 50 beef producers increased awareness of the costs associated with poor feed placement, non-efficient equipment, and feedstuff selection.

--Ten people participated in the Cattle Risk Management Workshop. This workshop provided hands-on experience using livestock risk protection insurance, forward cash contracts, and futures and options. Participants had the opportunity to make realistic risk management decisions and see how those decisions affected the case farm's bottom line. Points driven home were that no one particular tool worked all the time. Keeping one’s fixed costs low really is a better management tool for profitability, however knowing how to use these tools provides the knowledge to take advantage of market opportunities.

--Five producers became more aware of strategies they could use to better manage their pastures. Each of these producers independently contacted Extension as a source for information on improved management. The size of the operations ranged from 40 acres to over 800 acres of land.

--Youths who participated in the Rangeland Management Camp gained knowledge in plant identification, multi-species grazing, managing land for livestock and wildlife, ruminant digestion, soils and also were given the opportunity to work on a group project and present the project to the other participants. Twenty high school students from across the state participated. --Marie Blythe mblythe@ksu.edu

 

THANK YOU FROM SHONNA ZIMMER
I would like to express my gratitude for all the thoughts and prayers that were sent my way during the recent passing of my brother, “Dwayne Lee Fronce.”  It was also great to see many friends and colleagues who took time off on Friday, October 5, to be with me and my family during the graveside services.  It truly makes you aware of how much we all stick together through the difficult times in life that we all must face. --Shonna Zimmer szimmer@ksu.edu

 

BIOENERGY AND WATER IN KANSAS
Bioenergy production and its impact on water resources will be the focus of "Bioenergy and Water in Kansas," three, day-long conferences in December of 2007. The conferences are Wednesday, December 5, Emporia State University Student Union, Emporia; Friday, December 7, Garden City Community College Student and Community Services Building, Garden City; and Tuesday, December 11, Ft. Hays State University Student Union, Hays.

Co-sponsors of the conference are the Kansas Water Office and Kansas State University’s Kansas Center for Agricultural Research and the Environment (KCARE). The public is invited and encouraged to attend. Attendance is free, but limited to the first 100 people to register for each location. Registrations must be received by November 15, 2007. An on-line registration form is posted at: www.kwo.org , under Hot Topics "Energy and Water Meeting."

For more information, contact KCARE Director, Bill Hargrove, bhargrov@ksu.edu . --Bill Hargrove

 

NATIONAL WESTERN STOCKSHOW CATCH-A-CALF CONTEST
Information has been received from Colorado and is now available upon request. Applications to be entered into the drawing for participating can be obtained by calling or e-mailing the State 4-H office. Applications must be completed and submitted by November 26, 2007 to the State 4-H Office, so we can sign and forward to Colorado before December 1. --Jim Adams jadams@oznet.ksu.edu

 

USDA ANNOUNCED 2007 SECRETARY'S HONOR AWARD
USDA announced the 2007 Secretary's Honor Award for Improving the Nation's Nutrition and Health to the State Nutrition Action Plans (SNAP) for fostering integrated, cross-program and comprehensive nutrition education approaches in nutrition assistance programs, resulting in the development of State-wide nutrition action plans and enhanced cross-program collaboration.

In Kansas, SNAP is led by Karen Fitzgerald, Coordinator of the Kansas Nutrition Network. SNAP programs this year will be held in Wyandotte, Sedgwick and Finney counties, and in the past have been held in Saline, Barton, Sumner, Abilene, and Meade counties. --Karen Fitzgerald kfitzger@ksu.edu

 

PUBLICATIONS/PRODUCTION SERVICES UPDATE
Itch Mite Publication Available

K-State Research and Extension reported widespread outbreaks of itching bites in various Midwestern communities over the last few years. Entomologist Alberto Broce has written a fact sheet on the culprit. Publication MF2806, Oak Leaf Itch Mite, describes the pest, symptoms and control. You can download it from http://www.oznet.ksu.edu/library/entml2/MF2806.pdf .

Printed copies are available from the Department of Communications Distribution Center, and it is listed on the January 2008 order form mailed October 12. Orders are due by October 31. 

Use the Bright Yellow Order Form
Please use the YELLOW revised form to place orders for publications scheduled for January 2008 delivery. Although a blue order form was originally sent, corrections and additional publications are included on the yellow form, which is also available electronically at https://intranet.oznet.ksu.edu/ap_pub_preview/ordrpub2.pdf .

Please destroy the blue form, since we will not accept orders from it. If your office has already placed an order using the blue form, please call the Distribution Center at 785-532-5830 to clarify your order. We regret the error and resulting confusion.

Deadfiles
Both printed and electronic  versions of the publications listed below have been deadfiled. These publications should not be used for information or distributed, since they may be outdated or contain recommendations not considered to be current best practice.

AF77, Agricultural Particulate Respiratory Hazards; GT320, Farm Vehicle Safety-Presenter's Guide; MF1061, Livestock Safety; GT316, Farmstead Safety Presenter's Guide; MF1015, Farmstead Safety; MF637, Agricultural Hazards and Rescue Procedures; MK9, Silver Buttons (no longer available); MF2638 Tenderhearts: I'm a Caregiver LG; MF2639, Tenderhearts: I'm a Caregiver FS; MF2717, Tenderhearts: Advance Directives LG; MF2717,  Tenderhearts: Advance Directives FS.

The following publications have been deadfiled as printed materials, but will remain available electronically. Continue to distribute and refer to copies on hand.

MF900, Consumer Choice: Product Warranties; MF928, Consumer Choice: Using Info in Purchasing Decisions; L809, Making Ends Meet: Adjusting to Financial Problems, Part 1; L810, Making Ends Meet: Coping with Stress, Part 2; L811 Making Ends Meet: Using Community and Family Resources; L812, Making Ends Meet: Survival Skills, Part 4; MF1051, Consumer Choice: Planning Major Purchases. --Nancy Zimmerli-Cates nancyz@ksu.edu  

 

VIEW THE MASTER SCHEDULE OR ADD NEW ACTIVITIES AND EVENTS

Submit corrections to previously submitted items to jzarger@ksu.edu .

DATES TAKEN FROM THE MASTER SCHEDULE FOR OCTOBER 24, 2007, THROUGH OCTOBER 30, 2007:

Wednesday, October 24, through Thursday, October 25
....Rocky Mountain Conference on Aging, Loveland, CO, Statewide, Deb Sellers
dsellers@ksu.edu

Thursday, October 25
.... Medicare Health Insurance SHICK Update, Wichita (Sedgwick Co Extension Office), Statewide, 9:00 a.m. - 4:00 p.m., Carol Young
cyoung@oznet.ksu.edu

Thursday, October 25, through Friday, October 26
....Commercial Pesticide Applicator Recertification Training, Emporia/LY, Statewide, Sharon Dobesh
sdobesh@ksu.edu

Monday, October 29
....Operation Military Kids - Ready, Set, Go Training, Hays/EL and surrounding area, 6:30 p.m., Ann Domsch
adomsch@oznet.ksu.edu

Tuesday, October 30
.... Mentor Training, Garden City (SW Area Extension Office), SW Area, 9:30 a.m., Stacey Warner
swarner@oznet.ksu.edu and Margaret Phillips margaret@ksu.edu

 

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