Booster Clubs

This resource page is to assist parent organizations and booster clubs in meeting district, University Interscholastic League (UIL), state and federal requirements. Even though a parent organization or booster club works very closely with the school district, it is a separate entity from the district. In addition, a parent organization / booster club must adhere to various district policies, UIL guidelines, and state and federal regulatory guidelines.

Parent organizations/booster clubs should obtain competent, independent counsel on accounting and tax matters related to their specific circumstances.

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State Contacts

Federal Contacts

Resources & Information

The following links were downloaded from the Web sites in September, 2008. The information is subject to change. Always check the Web sites listed for the most up-to-date version.

Plano ISD Policy Online

• GE (Local & Legal): Relations with Parent Organizations
• GKD (Local, Legal & Regulation): Community Relations - Non-school Use of School Facilities

State of Texas

• Texas State Tax Exemption for Nonprofit Organizations:
  • Information
  • Publications
• Texas Franchise Tax - Frequently Asked Questions
• Texas Sales Tax - Frequently Asked Questions
• University Interscholastic League (UIL)
  • Booster Club Guidelines

Federal - Internal Revenue Service

• Application for Recognition of Exemption - Section 501(c)(3)
  
• Frequently Asked Questions About Tax-Exempt Organizations
• Tax Deductible Contributions Information
• Exemption Requirements
• Filing Requirements
• Unrelated Business Income Tax General Rules
• Private Foundation
• Publication 557 - Tax Exempt Organizations
• Employer ID Numbers (EINs)
• Taxpayer Tips - Common Errors Made by Exempt Organizations Filing Form 990
• Taxpayer Tips - Common Errors Made by Exempt Organizations Filing Form 990 - EZ
• The Top Ten Reasons for Delays in Processing Exempt Organization Applications