Which entity, and the emblem

Three possible recipients

Clubs frequently do not know which applies to them, and it decides what a donor may claim.

• The club account, held under Extension's financial policy. Rules on signatories, reporting and permitted spending come with it, and its tax character is a question for Extension rather than an assumption
• A county 4-H foundation or council, a separate charitable entity that can receive deductible gifts and frequently holds funds for clubs. Where one exists it is usually the cleanest route for anything a donor will want a receipt for
• Extension itself, where the county office holds programme funds. A gift to a public body has its own character and its own acceptance process

Establish which before the auction page goes live, and put the answer on the page in one plain sentence. A business bidding at a county fair will file whatever acknowledgement it receives.

Fair market value disclosure

Where the receiving entity is a qualifying charity, a bidder may generally deduct only the amount paid above an item's fair market value, and you are required to disclose that value at the time of the transaction. Put it on every item page.

Valuing project work, which is the hard part here: valuing project items.

The clover is protected by federal statute

The 4-H name and emblem sit under statutory protection rather than ordinary trademark, administered through the 4-H programme. In practical terms use is authorised through Extension, and that authorisation matters for anything produced, sold or auctioned.

• Merchandise carrying the clover — shirts, mugs, signs, prints — needs authorisation before it is produced
• The same applies to items a member makes carrying the emblem, which is exactly the kind of thing a club would auction without thinking
• Auction promotional material carrying the emblem is also use
• A commercial partner using the emblem in connection with your auction is a separate and stricter question

This is not a reason to avoid the emblem — clubs use it constantly with authorisation. It is a reason to ask your educator before anything is made, because authorisation after production is not always available and the item is already printed.

Sponsorship and commercial association

A business sponsoring a club auction is normal and welcome. A business using 4-H's name or emblem in its own advertising to suggest endorsement is a different thing and is generally restricted.

Keep sponsor recognition factual — the sponsor supported the club's auction — and route anything that looks like a commercial partnership through Extension before agreeing it.

Crediting to individual members

The compliance shape is the same as a booster club's individual fundraising accounts, with Extension policy on top. Ask the educator; treat a general fund plus a documented need-based assistance policy as the default answer unless told otherwise.

General information, not legal or tax advice for your club. 4-H operates through Cooperative Extension and a land-grant university, and the applicable policy differs by state and county — your county Extension educator is the first person to ask, and they answer most of this routinely.