Comment on FR Doc # E7-22280

I am a 4-H leader in the state of Iowa. The state office of 4-H is requiring that all 4-H Clubs in the State of Iowa register as a tax-exempt entity. In speaking with the state office and the federal office, they feel that the proposed regulation 104942-07 is requiring this. A typical 4-H club in the State of Iowa and throughout the United States is an organization for youth that is run by youth. Officers for each club are youth and new officers are elected each year. Most clubs do not have a permanent address. Generally these clubs have donations of under $5,000 in a year and in return most income is donated to tax-exempt organizations or used in community projects in the clubs local areas. In our county alone, there are 15 4-H clubs. Only 2 of these clubs (prior to this month) were registered as tax exempt entities. Was the intent of this new regulation to register every single small organization or was it to find all of the currently registered organizations in the United States to see if they were in existance? Even though the post card/on-line 9 questions filing form seems like an easy solution, I don't see how it is benefiting these thousands of small organizations. It will be a very difficult task to get all of these thousands of clubs to complete even the simplest of filing requirements. The officers in these clubs are youth and since the officers change annually, it will be difficult to insure that the address is changed. I would like to see the regulations take into account a couple of ideas. 1. Organizations that have a small gross receipts. 2. Small clubs or organizations that are organized under a larger parent organization such as 4-H, boy scouts, girl scouts, etc. Please consider clarifying the regulations for smaller organizations. Thank you.