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Introduction BoosterClubsareparentorganizationsestablishedtopromoteschoolprogramsandstudentinterestgroups.Researchconfirmsthatwhenstudentsengageinactivitiesthatexpandtheirmasteryofskillsandshareacommoninterestwithotherstudents,qualitiessuchascompassion,dedication,teamwork,andleadershipemerge.ClearCreekIndependentSchoolDistrictgreatlyappreciatesthetime,effort,andfinancialsupportBoosterClubsprovideourstudentsinachievingthesegoals.InadditiontoDistrictpolicy,regulatoryagenciessuchastheIRS,TexasComptrollersOffice,theTexasSecretaryofState,andtheUIL(UniversityInterscholasticLeague)alsogovernBoosterClubs.BoosterClubsmustabidebytheregulationsandguidelinessetforthbytheseagencies.BoosterClubsshouldbeawarethatlawschangefrequentlysoparticipationinannualBoosterClubtrainingandreceivingthemonthlyelectronicBoosterClubNewsletterareessentialcomponentstokeepingyourBoosterClubincompliance.WhileBoosterClubsworkcooperativelyandcloselywiththeDistrictanditsemployees,aBoosterClubisaseparatebusinessentityfromtheDistrict;maintainingtheirowntaxIDnumbers(FederalEINandStateTaxID).Clubsfiletaxesindividuallyatannualorquarterlyintervalsandareresponsibleforthepaymentoftaxesorlatefeesincurredasaresultoffailuretofiletaxesinatimelymanner.Thatsaid,theDistrictmaintainstheauthoritytoregulatetheseorganizationsshouldaBoosterClubbecomeinsupportableforanyreason.Insuchinstance,PrincipalsorDistrictAdministratorshavetherighttodissolveorreformaBoosterClubathis/herdiscretion.TheBoosterClubManualispreparedandupdatedeachyearwiththegoalofassistingclubs.TheCCISDInternalAuditorprovidesguidancetoBoosterClubsthroughouttheyearandisavailabletoassistyourclubatanytime.
Intheelectronicversion,hyperlinkstowebsitesarenotedwithblueunderlinedtext. TheelectroniccopyofthismanualisavailableontheDistrictwebsiteundertheInternalAuditor
Department.http://ccisd.net/departments/internal_auditor/booster_club_information/
The Internal Auditor is not a licensed authority on UIL, accounting, legal or tax-related issues. Therefore, clubs are welcome to obtain
independent counsel on related matters at their own expense.
The use of product or service company names within this manual, in monthly newsletters or during training does not imply endorsement
by CCISD or the author.
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Contact List - Schools HIGH SCHOOLS
SCHOOL PRINCIPAL EMAIL PHONE
ClearBrookHS
MicheleStaley
2812842100
ClearCreekHS
JameyMajewski
[email protected] 2812843012
ClearFallsHS PaulHouse
[email protected] 2812841831
ClearHorizonsEarlyCollegeHS
BrettLemley,Ed.D.
[email protected] 2819294657
ClearLakeHS
KarenEngle,Ed.D. [email protected] 2812841112
ClearSpringsHS
GailLove [email protected] 2812841312
ClearViewHS
MichaelHouston [email protected] 2812841510
INTERMEDIATE SCHOOLS SCHOOL PRINCIPAL EMAIL PHONE
BaysideIntermediate
JoeyThomas [email protected] 2812842185
BrooksideIntermediate
LaurenAmbeau [email protected] 2812846211
ClearCreekIntermediate
MarshallPonce [email protected]
2812842300
ClearLakeIntermediate
MichaelAlvarez [email protected]
2812843200
CreeksideIntermediate
PeterCaterina [email protected] 2812843500
LeagueCityIntermediate
KimBrouillard [email protected] 2812843400
SeabrookIntermediate
DavidWilliam [email protected] 2812843100
SpaceCenterIntermediate
LonnieLeal [email protected] 2812843300
VictoryLakesIntermediate
AdamDouglas [email protected] 2812843700
WestbrookIntermediate
StephanieCooper [email protected]
2812843800
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Contact List Others DISTRICT ADMINISTRATORS
AthleticsDepartment
DebbieFuchs,DirectorJimmyGrier,Asst.Director
1955W.NasaBlvd.Webster,TX77598
[email protected]@ccisd.net
28128400872812840084
BackgroundChecks
ErichKreiter,DirectorofSafeandSecureSchools
2425E.MainStreetLeagueCity,TX77573
2812840063
FacilityRentals JulieFrame,FacilityRentalSpecialist
2812840061
FineArtsDepartment
DeanMuths,DirectorSharaAppanaitis,Asst.Director
[email protected]@ccisd.net
28128400852812840086
InternalAudit JulieSmith,InternalAuditor
2812840184ph.2812849925fax
INSURANCE
GroupliabilityinsuranceSpecialeventinsurance
JoePughPughInsuranceAgency921E.MainStreetLeagueCity,TX77573
2815573646
IRS (INTERNAL REVENUE SERVICE)
IRSExemptOrganization(EO)hotline 8778295500
EINorExemptstatusverification Taxquestions
TEXAS COMPTROLLERS OFFICE
GeneralquestionsSalestaxnumber,Filinghelp,Exemption 8002525555
WebFilehelpWebFilenumber,login 8004423453
FranchiseTaxhelp 8002521381
UNIVERSITY INTERSCHOLASTIC LEAGUE
DarrylBeasleyUILBoosterClubContact [email protected]
5124715883
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Calendar 20
16
Month Day Item due August 30 BoosterClubTraining;6:30PMChallengerColumbiaFieldhouse
September 111
BoosterClubTraining;6:30PMChallengerColumbiaFieldhouseInsurancepremiumduetoAuditor$50.00payabletoCCISDAuditpacketsduetoAuditorviafax;emailormail.
October 20 QuarterlysalestaxduetoTexasComptrollersOffice(3rdquarter)(1)
November 15 Form990N(epostcard),990EZor990duetoIRS(2)
December NOTHINGDUE
2017
Month Day Item due January 20 QuarterlysalestaxduetoTexasComptrollersOffice(4thquarter)(1)or
AnnualsalestaxduetoTexasComptrollersOffice(1)
February NOTHINGDUE
March NOTHINGDUE
April 20 QuarterlysalestaxduetoTexasComptrollersOffice(1stquarter)(1)
May 15 FranchisetaxduetoTexasComptrollersOffice(3)
June NOTHINGDUE
July 20 QuarterlysalestaxduetoTexasComptrollersOffice(2ndquarter)(1)
August ConcessionStandLotterywillbeannouncedinJuly2017
Notations
(1) Clubseitherfilequarterlyorannualsalestax.Checkwithyourpredecessoronhowyoufile.Ifyouhavequestions,pleasecalltheTexasComptrollersOffice.
(2) Federaltaxesaredue15daysafterthe5thmonthofyouryearend.ThemajorityofclubshaveayearendofJune30,whichcalculatestoaduedateforfederaltaxesofNovember15.
(3) TaxexemptorganizationsshouldnothavetofileFranchiseTax.Ifyoureceivealetter,pleaselogintoWebFileandfilefortheyear.Afterwards,pleasecallJulieSmithforinformationonremovingthisrequirementviaFormAP204.
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http://www.comptroller.texas.gov/webfile/http://www.comptroller.texas.gov/webfile/http://www.comptroller.texas.gov/webfile/http://www.comptroller.texas.gov/webfile/http://www.comptroller.texas.gov/webfile/http://www.comptroller.texas.gov/webfile/
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How to start a Booster Club in CCISD
Links mentioned above IRSapplica onforEIN(onlineFormSS4):h ps://sa.www4.irs.gov/modiein/individual/index.jsp
Texasexemp onapplica on(FormAP204):h p://comptroller.texas.gov/taxinfo/taxforms/ap204.pdf
TexasSalesTaxPermit(onlineapplica on):h p://comptroller.texas.gov/taxpermit/
TexasSecretaryofState(Form202)Cer ficateofForma onNonprofit:
h p://www.sos.state.tx.us/corp/forms/202_boc.pdf
FileforaTexasSalesTaxPermit ONLYifyouplantohostmorethantwotaxablefundraisersperyear.Otherwise,youdonotneedasalestaxpermit.
FileforexemptionwiththeTexasStateComptroller'sOfficeviaFormAP204(nocost)
Selectalocalbank.Takebylawsandmeetingminutestoopenabankaccount.
FileforincorporationwiththeTexasSecretaryofStateviaForm202($25.00fee)
EmailacopyofbylawsandEINtoJulieSmith:[email protected].
ApplyforanEINonlineviawww.IRS.gov(nocost)
Draftbylaws.Signanddate.
Electaminimumof3officers
Createanameforyourclub.Usetheschoolname+club(BrooksideInt.RoboticsBoosterClub)
Obtainapprovalfromyourprincipaltostartaboosterclub
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https://www.irs.gov/pub/irs-pdf/fss4.pdfcomptroller.texas.gov/taxinfo/taxforms/ap-204.pdfhttp://www.cpa.state.tx.us/taxpermit/
BylawsaretheoperatingrulesspecifictoyourclubandarerequiredbyCCISDandtheIRS.Bylawshelpresolveconflict,defineprocessesandprovidearoadmapforfutureofficers.Yourcampusprincipalmayrequireacopysopleaseprovideifrequested.Bylawsshouldbesignedanddatedbytwoofficersandupdatedannuallythroughamendmentstoreflectanychangesthatoccurthroughouttheyear.AsampletemplateisfoundontheInternalAuditorsdepartmentwebpage:http://ccisd.net/departments/internal_auditor/booster_club_information/
Attimes,clubsmaybecomeinsupportableduetolackofmembersupport,financialinstability,failuretofiletaxesorduetoclubconflict.Boosterclubmembersmayvotetodissolvewithmajorityvoteasdefinedinclubbylaws.CCISDandtheIRSrequirethereturnofmoneyremaininginabankaccounttothecampusactivityfundincareoftheschoolwithin30days.Anyotherdistributionoffundsisstrictlyprohibitedbylaw.
ItisCCISDspracticethattheprincipalofeachcampusmaintainstherightandauthoritytodissolveorreformaBoosterClubathis/herdiscretionifisdeterminedthattheBoosterClubisnotfunctioninginawayconsistentwithprogram,campus,UIL,federal,stateordistrictpolicies.Clubfundsarerequiredtobedepositedinthecampusactivityfundincareoftheschoolwithin30days.
PertheSecretaryofStateifdissolved,allrecordsoftheBoosterClubmustbereturnedtothecampusadministratorortotheDistrictInternalAuditorwithin30daysofdissolution.
Stepsneedtobetakentoproperlyclosedownacluborotherwisefacecostlylatefeesandfinesfromtaxingauthorities.Proceduresforclubsingoodstandingandrevokedstandingareoutlinedbelow.
Situation 1:Clubs that are in good standing with the IRS but choose to terminate.
IRS
Fileafinaltaxform990N(epostcard)or990EZ.Clicktheboxonthefirstpage"TerminatedOperations"&SubmitIfyouareunabletofilea990N,pleasecalltheIRSat18778295500.
TexasComptroller
Office
FileandpayanyoutstandingsalesorfranchisetaxobligationsthroughWebFile.CalltheComptroller'sOfficetoseewhatFormswillberequired18002525555asrequirementsvarybyclub.
InternalAuditor
NotifytheDistrictInternalAuditorthatallstepshavebeencompletedMailremainingfundstoschool.
SchoolMailremainingfundstotheschoolandaskthebookkeepertoapplytotheprogramactivityfund.
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Situation 2:Clubs that have been revoked of exemption from IRS or State Comptroller.
Nonprofitshavealegalandethicalobligationtotheirconstituentsandthepublictoconducttheiractivitieswithaccountabilityandtransparency.Externalvisibilitybuildspublicunderstandingandtrustintheorganization.Nonprofitsarerequiredtoprovideinformationtothepublicabouttheirmission,activities,finances,accomplishmentsanddecisionmakingprocessesifrequestedinwritingwithin30days.
AccordingtoSection22.353oftheTexasBusinessOrganizationsCodewiththeSecretaryofState,certainnonprofitcorporations[arerequired]tomakeallrecords,booksandannualreportsoffinancialactivityavailabletothegeneralpublicforinspectionandcopying.
Chapter552,Section552.003(1)(A)oftheGovernmentCodeundertheTexasPublicInformationActrequiresanorganization,corporation,commission,institutionoragencythatspendsorthatissupportedinwholeorinpartbypublicfundstomakebooksandrecordsavailabletothepublic.
Further,theUILguidelinesstate,allschoolactivities,organizations(includingtheboosterclubs),eventsandpersonnelareunderthejurisdictionofthesuperintendent.Boosterclubsmustrecognizethisauthorityandworkwithinaframeworkprescribedbytheschooladministration.
IRS
Assemblealistofofficersandphonenumbers.Draftaletterexplainingthereasontheclubterminated(orlostexemption)anddetailhowmoneywillbedistributedoncetheclubiscloseddown(i.e.,statethemoneywillbedepositedintheprogramactivityfundattheschool).MaillettertoIRS,Attn:EOEntityMS6273,OgdenUT84201orfaxto:8552147520
TexasComptroller's
Office
Fileandpayanyremainingsalesorfranchisetaxobligations.CallStateComptroller'sOfficeat8002525555toseewhatFormsyoushouldfile.Formrequirementsvarybyclubduetosalestaxpermitorfranchisetaxobligations.
InternalAuditor
EmailtheInternalAuditorthattheabovestepsarecomplete.
SchoolMailremainingfundstotheschoolandaskthebookkeepertoapplytoprogramactivityfund.
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Definition of Roles
TheBoosterClubworksthroughandcooperativelywiththesponsor/coachtoprovideassistancefortheplannedactivitiesofthestudentgroup.Membershipshouldbedefinedinyourclubbylawsandintheleastrequireaconnectiontoastudent(parents,guardians,stepparents,orgrandparents).Onlyactivemembersshouldhavetheabilitytovoteorholdanoffice.Unrelatedindividualsmayvolunteerforaclub,butcannotvoteorholdanoffice.Membershipduesarenotarequirementforpar cipa oninaboosterclubnorshouldtheabsenceofsuchduesexcludeachildfrompar cipa nginacluborprogramsponsoredevent.Familymembersshouldnotservesimultaneouslyasofficersasthispresentsaconflictofinterest.
MembersofaboosterclubmanynotspeakorrepresentthemselvesonthebehalfoftheDistrictorDistrictemployees.Membersmayfurtherthepublicsawarenessofaclubbutpublicspeakingresponsibili esaretobeperformedbyaschooldistrictemployee.Pleasebemindfulthatcommunityoutreachisdifferentthanfundraising.Communityoutreachshouldbeconductedtoraiseawarenessoftheclub.Fundraisingorsolicita onoffundsshouldnotbeapartofthismessage.
Yourprogramsponsororcoachservesastheliaisonbetweentheclubandtheschool,underthedirectsupervisionoftheprincipal.Thesponsor/coachisresponsiblefordeterminingtheprogramactivitieswiththeapprovaloftheprincipal.Thesponsor/coachshouldworkcloselywiththeBoosterClubduringthebudgetcycletoavoidcostoverrunsandtoensureprogramneedsaremet.Thesponsor/coachisprohibitedfromservingasanofficerofaBoosterClub,beingamemberofaBoosterCluborbeinganauthorizedsigneronaclubbankaccount.Cooperativepartnershipsworkbestwhenlinesofcommunicationbetweenthesponsor/coachandclubareopenandasaresult,willfosteranenvironmentoftrustandultimately,success.
ThePrincipalorAdministratorisresponsibleforapprovingtheformationofaBoosterClubaswellasclubfundraisingactivities.ThePrincipalshouldbewelcomeatclubmeetings(butisnotrequiredtoattend)andmustapproveanyactivityoftheclubthataffectstheschool(i.e.,fundraisingonschoolproperty,banquetsorotherevents).BoosterClubsdonothavetheauthoritytodirectthedutiesofaschooldistrictemployeenordoBoosterClubshavetheauthoritytospendmoneyfortheschool'sbenefitwithouttheknowledgeandapprovalofthePrincipal.Theschedulingofcontests,rulesforparticipation,andallothercriteriadealingwithschoolprogramsareunderthejurisdictionofthelocalschooladministration.IftheprincipaldeterminesthattheBoosterClubisnotfunctioninginawayconsistentwithschoolandordistrictpolicies,theprincipalhastheauthoritytodissolvetheBoosterClubatanytime.Dissolution/terminationproceduresarefoundonpage78.
9
Booster Club Officers OnlyactivemembersofaBoosterClubthatareingoodstandingwiththeorganizationshallbepermittedtoholdaboostercluboffice.Ataminimum,theorganizationmusthavethreeofficers(PresidentandTreasurerarerequired).Termlimitsforofficersshouldbedefinedinyourbylaws;otherwise,theDistrictrequeststhatofficersservenomorethantwoyearsinthesameofficeontheboardofaBoosterClub.Clubsmayvotetotemporarilyextendthepositiontoathirdtermifevidenceisprovidedthatshowsnootheralternative.ArequestforanexceptionshouldbepresentedtotheInternalAuditorforreview.PleasenotethatDistrictemployeesarenotallowedtobebanksignersbutcanserveontheboardinpositionsthatdonotrequirebanksignatures.
ThepresidentofaBoosterClubhaspriorexperiencewiththeclub.Themajordutiesinclude,butarenotlimitedto:
Performdutiesasoutlinedinthebylawsoftheorganization; Presideatallmeetingsoftheorganization; RegularlymeetwiththeSponsororCampusAdministratorregardingboosteractivities; RegularlymeetwiththeTreasureroftheclubtoreviewtheorganizationsfinancialposition; Resolveproblemsinmembership.
Thevicepresidentactsasthepresidentsrepresentativeinhis/herabsence.Thevicepresidentmustremainfamiliarwiththeorganizationsdaytodayoperationsinordertobeanengagedleader.LargerBoosterClubsmaywishtoelectmultiplevicepresident(orcopresidents)withresponsibilitiescoveringspecificareas(e.g.,VPofFundraising,VPofAdvertising,etc.).Suchresponsibilitiesshouldbedefinedinyourbylaws.Themajordutiesinclude,butarenotlimitedtothefollowing:
Presideatmeetingsintheabsenceofthepresident; Performadministrativefunctionsasdelegatedbythepresident; Performotherspecificdutiesasoutlinedinthebylawsoftheorganization.
Thesecretaryisresponsibleforkeepingaccuraterecordsatclubmeetings(i.e.,minutes)andprovidingmonthlymeetingminutestotheclubmembers.Thesecretaryshouldhaveathoroughunderstandingofpropermeetingprocedures(i.e.,RobertsRulesofOrder:http://www.rulesonline.com/)adiagramofRobertsRulesisfoundonpage26.Themajordutiesinclude,butarenotlimitedtothefollowing:
Recordmeetingminutes;understandbylawsandstandingcommitteerules;keepcurrentmembershiplists;recordmeetingattendanceandcommitteelistings;
CorrespondregularlywithallmembersoftheBoosterClub(e.g.,newsletter,etc.).
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ThemostactiveandperhapstimeconsumingjobinaclubistheroleofTreasurer.Therefore,carefullyconsiderthefollowinglistbeforeapplyingforthisrole.TheTreasurerisultimatelyresponsibleforassuringthatallfinancialrecordsaremaintainedandtaxesarefiledontimetoavoidpenaltiesandlossofexemption.
TheTreasureristheauthorizedcustodianofthefundsoftheBoosterClub.TheTreasurerreceivesanddisbursesallfundsinaccordancewiththeorganizationsbylaws.TheTreasureralsofilesallstateandfederaltaxes.DuetoincreasingrequirementsplacedoncharitableorganizationsbytheIRS,itisstronglysuggestedthattheTreasurerhaveabusinessbackground.Themajordutiesinclude,butarenotlimitedto:
Manageallmoneyassociatedwiththeclub;maintaininganaccurateaccountofallmoneyreceivedanddistributed;
Preparetheclubsannualbudget(workwiththesponsor/coach)andseekvoterapprovalannually; Issueareceiptforallmoniesreceived; Depositfundswithin7daysofreceipt; Reconcilebankstatementswithinonemonthofreceiptandresolveanydiscrepanciesimmediately; PresentdetailedmonthlyfinancialreportstotheclubCopiesofsupportingmaterialshouldbe
availableforreviewbythegeneralmembershipifrequestedandquestionsansweredpromptly; FilesalestaxreportsasrequiredbytheStateofTexasComptrollersoffice(quarterly,orannually); FileannualIRSfederaltaxForm990,990N(epostcard)or990EZwithin15daysafterthe5thmonthof
theBoosterClubsfiscalyearend; Submitrecordstoauditcommitteeappointedbytheorganizationattheendoftheyear; Otherspecificdutiesasoutlinedinthebylawsoftheorganization.
Specialcommitteesaretemporarycommitteesthatareestablishedduringtheyeartohandlespecificevents(e.g.,AuditCommittee,CarnivalCommittee,ScholarshipCommittee,etc.)Oncetheeventiscomplete,thecommitteeshoulddissolveassoonasafinalreportisgiventotheclubboard.IftheobjectivesoftheSpecialCommitteearenotmetattheendoftheschoolyear,officerswillberequiredtoreappointmembersofthecommitteeforthefollowingyearuntilthepurposeofthecommitteehasbeenachieved.Individualswhohaveaconflictofinterestshouldnotserveasmembersofthespecialcommittee.Forexample,seniorparentsshouldnotserveonascholarshipcommitteesincetheirchildwouldbeapotentialrecipient.
AuditcommitteeAttheendofthefiscalyear,anauditoftheBoosterClubsfinancialrecordsisrequired.Individualswhoareindependentfromdaytodayfinancialactivitiesshouldperformtheaudit.BoardmembersmaynotserveontheAuditCommittee.Theauditcommitteeshallmakeareporttothegeneralmembershipuponcompletionoftheaudit.Anyissuesshouldbebroughttotheattentionofthepresidentandplansmadetoremedytheissuegoingforward.Allofficersoftheorganizationshallmakerecordsavailableasrequestedbymembers.ThefinalauditpacketisduetotheInternalAuditorbySeptember1.AnAuditPacketexampleisincludedintheExhibitsectionofthismanual.
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Theprimaryobjectivesoftheauditareto:o VerifytheaccuracyoftheTreasurersfinancialreports;o Verifythedocumentationofreceiptsandexpenditures;o Verifyinternalcontrolsareinplacetoproperlyhandleboosterclubfunds.
FundraisingcommitteeCreatingfunandprofitablefundraisersisachallengingtask.Beforelaunchingintoafundraiser,ensurethatyourcommitteeestablishedacomprehensiveandrealisticbudget.Justbecauseafundraiserhasalwaysbeendonedoesnotmeanthatitshouldberepeated.AlistoffundraisingcompaniescanbefoundontheInternalAuditordepartmentwebpageathttp://www.ccisd.net/departments/internal_auditor.Youarewelcometouseotherfundraisingvendors.
NominatingcommitteeThepurposeofthenominatingcommitteeistorecommendvariousmembersoftheorganizationforofficeinthecomingschoolyear.NominationsforthefollowingschoolyearshouldbebroughttothegeneralmembershipsothatelectionsmaytakeplaceinMayorJunetoallowoldandnewofficerstimetoexchangedocumentsandideas.Clubbylawsmaydefinethisprocess.Inaccordancewithyourbylaws,theelectionofofficersmaybedonesoinavarietyofways(seeexamplesinRobertsRulesofOrder).Theelectionofofficersshouldbefromaslateofofficerspresentedbythenominatingcommitteeinthespringofeachschoolyear.RecommendationsmayalsobetakenfromtheflooratthetimeofthevoteinaccordancewithRobertsRulesofOrder.
ScholarshipcommitteeClubsmaybutarenotobligatedtoprovidescholarshipsforeligiblestudents.Qualificationsandmethodsforapplicationsandawardsshouldbedefinedinyourbylawstoavoidbias.Scholarshipchecksshouldbesenttotheuniversityregistrarandnottothestudentdirectly.Ifastudentdelayscollegeordeclinesthescholarshipafterithasbeenissuedtotheuniversity,pleasedefinehowthissituationwillbehandledinyourbylaws.
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BoosterClub SchoolProgram
ActivityFundattheschool
Vendor
Accounting procedures BoosterClubsshouldestablisheasytousemethodsformanagingtheclubsmoney.Youmayutilize
Quicken,Exceloranyotherspreadsheetprogramtotrackexpendituresandrevenue. AlltransactionsshouldberecordedintheBoosterClubsfinancialrecords(checksmatchedtoa
requestforexpenditureanddepositreceiptsmatchedtoabankstatement). TheBoosterClubsbooksandbankaccountsshouldbereconciledmonthly.
BoosterClubsmayprovidefinancialsupporttotheirstudentgroupintwoways:
TheClubwritesacheckordonatesmoneytotheschoolandtheschoolappliesthemoneytotheActivityFundofthestudentprogram.Thefundsthenbelongtothecampusactivityfund,tobespentbytheSponsororCoachwithoversightbythecampusprincipal.Allaccountingandsafeguardingoffundsistheresponsibilityoftheschool,oncetheschoolreceivesthefunds.YourclubshouldreceiveaDonationReceiptfromthecampusbookkeeperforyourdonation.TheDistricttracksdonationsfromBoosterClubsandreportsthisdatatotheBoardofTrusteeseachmonth.Theflowoffundslookslikethis:
TheClubpaysvendorsdirectlyforcluborprogramexpenses.AllaccountingandsafeguardingoffundsistheresponsibilityoftheBoosterClub.Unlessyoudonatedmoneytotheschool,pleasedonotforwardbillstotheschoolforthebookkeepertoprocess.Askthevendortobillyourclubdirectly.Schoolswillnotberesponsibleforforwardingmailorprocessingpaymentsonyourbehalf.Theflowoffundslookslikethis:
BoosterClub Vendor
The IRS prefers that 501(c)(3) organizations donate money to the activity fund, since it provides the cleanest procedures to track how booster money is spent.
The Texas Education Agency prohibits the District from reimbursing Booster Clubs for
any expenditure. Money in activity funds cannot be transferred to Boosters.
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Sponsorsandcoacheshaveaccesstothreesourcesoffundsasoutlinedbelow.
GeneralFundsDepartmentCampus
ActivityFundsCampus/ProgramStudent
BoosterClubFundsExternalBankAccount
Department
DepartmentbudgetsareallocatedbythedepartmentDirector(VisualandPerformingArtsorAthletics).AllfundsmustbespentusingaPurchaseOrdertoacontractedvendor.Moneydoesnotrollfromyeartoyear.Newallocationsaregiveneachyear.
Campus
Campusbudgetsareallocatedattheprincipal'sdiscretion.AllfundsmustbespentusingaPurchaseOrderwithacontractedvendor.Moneydoesnotrollfromyeartoyear.
461 CampusActivityFunds
Allclassfeescollectedmustbedepositedintoa461account.Fundscanonlybespentwithcontractedvendors.Fundsmustbespentusingapurchaseorder.Outofpocketexpensescannotbereimbursedfromthisaccount.TheSponsor/Coachisresponsibleformanagingthisaccount.BoosterClubdonationsflowthrough461accounts.
865 StudentActivityFunds865accountsareforstudentgroupsthathavebylawsandofficers.Purchaseordersmustbeusedonlywhenworkingwithcontractedvendors.TheSponsor/Coachisresponsibleformanagingthisaccount.
DirectFundingBoosterClubspayvendorsdirectlyforprogramexpenses.Billsarenotprocessedthroughthecampus.Thefollowingareexamplesofexpensesthatmaybedirectlyfunded:Nonessentialitemssuchastotebags,yardsigns,etc.InstrumentpurchasesMealsSeeadditionallistonfollowingpage.
ActivityFundingTheClubdonatesfundstotheschoolforthestudentgroup'sActivityFund(Referto461ActivityFundonthispage)Thesefundsbelongtothestudentgroup,tobespentbytheSponsororCoachThefollowingareexamplesofexpensesthatmayonlybefundedthroughanactivityaccount:TransportationandhotelsJudges,Consultants,Clinicians,andChoreographersUniformcleaningandperformancewearSeefollowingpageforadditionalitems.
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TheUILestablishesaclearsetofrulesregardingwhatexpensesBoosterClubsmaycoverandclubsshouldadheretotheseguidelinestoavoiddisqualifyingstudentsfromUILEvents.ThelistbelowprovidesguidancetoBoostersonhowbesttofundexpenditures.Thelistisnotallinclusive.Ifyouhavequestions,pleasecontacttheInternalAuditororUIL.
Ac vityFundsorBoosterClubFundscanpayfor
Nonessentialitemssuchaswaterjugs,hangingbags,totebags,yardsigns. Cheer,ColorGuardandDanceperformancewear(mustbedocumentedandsubmittedtotheFinance
Departmentasadonation,i.e.,$3,500ofcostumesweredonated).o IftheBoosterClubdonatesmoneytotheschool,theuniformremainsthepropertyofthe
District. Instrumentpurchases Instrumentrental(fornondistrictownedinstruments) Services:ExamplesincludePropBuilderorDrillDesigner(anyoneprovidinganonteachingserviceIf
over$600,individualmustbegivena1099asthisistaxableincometotheprovider) Meals.Ifusingtravelforms,followdistrictfoodallotmentguidelines. Contestentryfees Equipment Concertrecording(followcopyrightlaws) Purchasingperformanceticketsforstudents
Ac vityfundsonlycanpayfor
Essentialitemssuchasuniformcleaning,performancewear. TheuniformswillbecomepropertyoftheDistrict. Judges,PerformanceConsultants,Clinicians,MasterClassConsultants,ColorGuardInstructors,
Choreographers,andanyotherpersonnelthatprovideateachingserviceorworkdirectlywithstudents
Uniformcleaning Instrumentrental(fordistrictownedinstruments) Transportationofstudentsbuses,vans,charters TravelHotelrooms
Thedistrictmaintainsadvertising/sponsorshipagreementswithseveralbusinessesaroundthecommunityandassuch,iscontractuallyobligatedtorespectthoseagreements.PriortoyourBoosterClubenteringintoan
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agreementwithanoutsideparty,whichwouldconflictwithexistingdistrictadvertisingagreements,pleasecheckwithourOfficeofCommunications.BoostersarenotallowedtoadvertiseattheDistrictFootballStadiumsonbehalfofvendorsthatarenotunderanadvertisingcontractwiththeDistrict.
OfficeofCommunications281.284.0029or281.284.0020Website:http://ccisd.ss8.sharpschool.com/departments/communications/department_contacts/
Inthepastyear,therehasbeenanincreaseofprintcompaniesfalselyrepresentingtheDistrictandBoosterClubsbysellingadvertisingspaceonposters,shirtsandcalendars.TheseproductslooklegitimateandhavegameschedulesandpicturesfromourDistrictwebsiteoryourBoosterClubwebsite.Localretailersareeagertosupportourschoolsandgladlyobligetopurchasetheprintmaterialwiththeassumptionthattheyaredirectlysupportingourschools.Unfortunately,thereisnodirectbenefittoanyofourschoolsorboosterclubs.Pleasebeawareofthesepitfallsandscamsifquestionedbycommunitymembersorlocalretailers.Wehaveworkedhardtoinformandcautionourcommunityretailersaboutthesescams.
EachBoosterClubisrequiredtoselectanauditcommitteeandcompleteanauditofthefinancialrecordseachyear.Theauditcommitteeshouldincludememberswhowerenotinvolvedinthedailyoperationsoftheclub.Auditcommitteemembersshouldrotateeachyear.Thecoach/sponsorshouldnotparticipateintheaudit.
AnoutsideaccountingfirmorCPAisnotrequiredtoreviewthefinancialinformationversusaninternalauditcommittee.Ifanoutsidepartyperformsthereview,resultsshouldbepresentedintheirreportingformat.ExamplesoftheAuditPacketandanAuditChecklistarefoundintheExhibitsinthebackofthismanualandelectroniccopiesareavailableontheInternalAuditorsDepartmentwebpage.
TheDistrictInternalAuditordoesnotauditboosterclubsunlessrequestedbyaDistrictAdministrator.WhiletheInternalAuditorcollectsauditpacketsandinformationcontainedtherein,itshouldnotbeassumedthatanauditofthebooksofanyclubhastakenplaceunlesstheAuditorexplicativelystatestheclubisbeingreviewedattherequestofanadministrator.ShouldyourclubbeauditedbytheInternalAuditor,pleaseprovideallinformationasrequested.Documentswillbereturnedwithin1014businessdays.
Thenumberofpersonsonyourauditcommitteeisdeterminedbyyourclubsize.Seethetablebelowforreference.
BoosterClubSize NumberofpeopleontheAuditCommittee
100members 3
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http://ccisd.ss8.sharpschool.com/departments/communications/department_contacts/
ItistheresponsibilityoftheclubTreasurertoprovidedocumentstotheauditcommittee.ClubswithayearendofJune30shouldhaveanauditperiodofJuly1June30.AuditPacketsareduetotheInternalAuditoreachyearonSeptember1.
Prioryearmembersandofficersshouldhandletheannualauditoftheclubsincetransactionsoccurredduringtheirterm.PrioryearmembersareresponsibleforsigningtheauditpacketandsubmittingtotheInternalAuditorbySeptember1.
BoosterClubsshouldsetupabankaccountwiththeBoosterClubsEINnumberonly.AnofficerssocialsecuritynumberortheDistrictsEINnumbershouldnotbeused.
Nodistrictemployeecanbeanauthorizedsignerforthebankaccount(s)ofBoosterClubs.
TheDistrictrecommendsatleasttwoauthorizedsignaturesarerequiredforeachcheckwrittentoestablishgoodinternalcontrolsovercheckdisbursements.
Bankaccount(s)shouldbereconciledmonthlyandwithin30daysofreceipt.
Whileitisgenerallythoughtthatboostersshouldspendallmoneyraisedinagivenyear,youneedtorememberthattheincomingofficersforthefollowingyearneedstartupmoney.Clubsshouldallowenoughcarryovermoneytoprovidenewofficerssufficientfundstobegintheyearandfundactivitiesuntilafundraiserisheld.Carryoverbalanceswillvaryfromclubtoclubandyeartoyear.Thereisnosetamount.
Besuretoinformmembersifanunusuallyhighamountofexcessfundsexistswhentheyeariscomplete.Explainindetailhowthefundswillbeusedgoingforwardandprovidealongtermbudgetifpossible.Ifyourclubrequiresavotetocarryoverfunds,pleaseincludeinyourbylaws.
Onceayear,allboosterclubs(withtheexceptionofhighschoolfootballboosterclubs)areinvitedtoparticipateinalotteryforachancetoworktheconcessionstandsatoneoftheCCISDfootballgames.ThelotteryisannouncedinlateJulyandoccursaroundthesecondweekofAugust.Itisarandomdrawingprovidingtheopportunityforclubstoearnupto$750atVeteransMemorialor$900atChallengerColumbia.In2015,theChildNutritionDepartmenttookoverthemanagementofconcessionsandwillassistyouduringthegames.WiththeopeningofChallengerColumbiaStadium,thenumberofrequiredworkershaschanged.
VeteransMemorialwillrequire25workers;ChallengerColumbiawillrequire30workers. Clubswillbepaid$30perpersoninsteadofaflatfee(foramaximumpayoutof$750atVeteransand
$900atChallengerColumbia). Clubswillbedocked$30foreachworkerwhodoesnotshow.
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Anexcessiveshortageoffiveormoreworkerswillresultinthesuspensioninthefollowingyearlottery. Smallerclubsmaycollaboratewithotherclubstogettherequirednumberofworkers.
o Forexample,ifIneed30workersbutonlyhavefiveworkersformytennisclub.Icancollaboratewiththegolfclub(whooffers10)andthedebateclub(whooffer10).Tenniswillreceive$150(5x$30),golfwillreceive$300(10x$30)anddebatewillreceive$300(10x$30).
Youmustarriveonehourpriortothegametoreceivetraining.YoumustremainuntilyouarereleasedbytheConcessionStandManager(s).
Onthenightyouwork,allvolunteerswillsigninanddeclarewhichboosterclubtheyrepresent.ThesigninsheetwillbeturnedintototheFinanceDepartmentwhowillissuecheckstothevariousclubs.
Youdonotneedtobeaboostermembertowork.Familymembers,neighborsandyoungadultsovertheageof18areallowedtoworkintheconcessionstandarea.CCISDstudentsarenotallowed.
AllclubsmusthaveaW9onfilewiththeDistrict.Thisisanannualrequirementofourexternalauditors.FormswillbeavailablethenightofthelotteryoryoumayprintaW9andbringittothedrawing.http://www.irs.gov/pub/irspdf/fw9.pdf
ChildNutritionstaffwillbeonsitetohelpcook,stockanddistributefood. Youmustbalanceyourregisterpriortoleavingforthenight.ChildNutritionStaffwillbeavailableto
helpyouwithregisterissuesthroughoutthegametomakebalancingeasier.
Clubsreceivemonetaryandnonmonetarydona onsthroughouttheyear.Theyhavetheop ontoretainthedona onorpassthemoneytotheDistricttobeusedbythesponsor/coachintheirAc vityFund.Pleaseseebelowforop ons.
Donors->BoosterClub->Bank
BoosterClubsmayreceivemonetaryornonmonetarycontributionsfromindividualsorbusinesses.Clubsthataretaxexemptshouldprovideataxdeductiblereceipttotheirdonor.ClubsmustprovideacopyoftheirDeterminationLetterorSupportGroupfromtheInternalAuditorindicatingthattheBoosterClubisa501(c)(3)organization.
Ifyourclublostitstaxexemptstatusbyrevocationforfailuretofiletaxesorifyourclubneverappliedfortaxexemptstatus,thencontributionstoyourorganizationarenottaxdeductibletothedonor.Youmustinformtheindividualorbusinessthattheircontributionsordonationsarenottaxdeductible.Donationstoyourclubmaybeacknowledgedwithasimplethankyouinadditiontoataxdeductiblereceipt.Ifthegiftismonetary,youmayindicatethedollaramount.Ifthegiftisnotmonetary,theestimatedvalueshouldnotbeincludedinthereceiptasthedonordeterminestheestimatedvalue.
BoosterClub->Ac vityFund
Monetary-BoostersmayelecttodonatemoneytotheirstudentprogramsActivityFund.PleasemakeyourcheckpayabletotheschoolortoCCISDandsendtothecampusbookkeepernotingwhichActivityFund
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https://www.irs.gov/pub/irs-pdf/fw9.pdf
themoneyshouldbeappliedtoattheschool.TheDistrictwillissueaDonationAcknowledgmenttoyouforyourcontribution.TheDistrictisrequiredtolistalldonationsinthemonthlyboardreport.TheDonationAcknowledgmentFormshouldbekeptwiththeBoosterClubsfinancialrecords.
Non-monetary-BoosterClubsmayelecttodonateavehicle,trailerorotherfixedasset.Priortodonatinganitem,BoosterClubsshouldworkwiththeprogramsponsororcoach,toensuretheitembeingdonatedisneededandwillbeacceptedbytheDistrict.TherearetimeswhentheDistrictcannotacceptnonmonetarygiftsduetoinsurancerestrictionsplacedbythestate.Onceaccepted,theDistrictwillprocessaDonationAcknowledgementFormandworktotransfertitleoranyotherpaperworknecessarytotransferownershiptotheDistrict.
IftheDistrictelectstodisposeoftheassetafteritsusefullife,underTexasEducationCodeSection11.156,ownershipofanypropertydonatedtotheDistrictvestswiththeBoardofTrusteesuponacceptance.Accordingly,onlytheDistrictcansellorotherwisedisposeofthepropertyconsistentwithapplicablelaws,policiesandprocedures.TheEducationCodefurtherprovidesthattheDistrictmayusethepropertyortheincomefromthepropertyforanypurposedesignatedbythedonorthatiskeepingwiththelawfulpurposesoftheschoolsforthebenefitofwhichthedonationwasmadeorforanylegalpurposeifaspecificpurposeisnotdesignatedbythedonor.Insum,theDistrictownsthepropertyandthereforetheDistrictmustdisposeofthepropertyinaccordancewithestablishedpoliciesandprocedures.Ifthepropertyissold,theproceedsfromthesalemaybeusedeitherforthepurchaseofareplacementitem(s)ortosupporttheprogramingeneral.
Dona onsfromtheBoosterClubtoanotherorganiza on
BoosterClubsarediscouragedfromdonatingtoanothercausebecausetheyareawardedtaxexemptstatusbasedonthepremisethattheclubsolelysupportsaschoolsponsoredprogram.Thatsaid,theIRSprovideslooseguidanceifastudentorstudentsfamilyexperiencesatragiceventduringtheyearandtheclubwouldliketosupporttheirspecificcause.TheIRSallowsmodestdonationstoanothergroupaslongasnotasubstantialamountofmoneyoreffortaredonatedtoanoutsidecause.PleasecalltheInternalAuditorifyouhavespecificquestions.
Asdonorsandparentswishtousecreditanddebitcardstodonatemoneytoclubsortopurchaseitems,manyBoosterClubselecttoofferecommerceservicessuchasPayPalorSquaretoprocesselectronictransactions.Suchecommerceispermittedwithpropercashhandlingproceduresinplacepriortoimplementingtheuseofthesefeatures.Manyvendorsofferdiscountsto501c3sfortheuseoftheirservices.
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BoosterClubsshouldcontacttheCCISDFacilitiesDepartmenttoarrangetouseanyschoolfacility.BoosterClubsmustprovideaproofoftheirtaxexemptstatus,proofofpaymentofDistrictprovidedinsurance,andarosterofcontactspriortosigningarentalagreement.PleasecontactJulieFrameintheCCISDFacilitiesDepartmentat2812840061oremailheratjframe@ccisd.net
CCISDprovidesorganizationstheabilitytoshareeventinformationthatbenefitstudentsandfamiliesinonecentralizedplace.Inanefforttoconservepaperandmakemoreefficientuseofstafftime,flyersareavailableonlineonlythroughSeasonsofFunE-Flyers.BoosterClubsarenotchargedaprocessingfee.Seebelowforcategorydefinitionsandfeestructure.
Affiliation 30Days 60Days 90DaysNonProfit $50 $100 $150CCISDRelated(includingBoosterClubs) NoCharge NoCharge NoChargeForProfitBusinesses $100 $200 $300
PaperflyerswillgohomeonceperyearinApriltoannounceSummerCamps,otherwise,pleaseuseelectronicsubmissionsforflyers.
EachSeasonsofFunEFlyerwillbepostedfor30daysunlessalongertermisselected.NewEFlyerswillbepostedonthe15thand30thofthemonth.EFlyersmustbesubmittedonlineatEFlyerRequestFormalongwithproofof501c3statusifapplicable.Onceapproved,organizationsandbusinesseswillpayonlineviaCCISDsWebStore(ifapplicable).EFlyerswillnotbeposteduntilpaymenthasbeenreceived.PleasesubmiteFlyersatleast14daysbeforeyourevent,camporregistrationbegins.EventsorcampsorganizedbyboosterclubsmustexistforthesolepurposeofadvancingextracurricularprogramsinthedistrictandonlybeavailabletoCCISDstudents.Iftheactivitymeetsthatcriterion,therewillbenofee.EFlyersmuststatetheeventorcampisonlyavailabletoCCISDstudents.IfthecamporeventisopentostudentsoutsideofCCISD,thebusinessratelistedabovewillapply.AllEFlyersmustmeetthecriteriaestablishedinlocalDistrictpoliciesfoundhere:GKDA(LOCAL)andGKB(LOCAL).
Beforeanyfundraisingactivityoccurs,BoosterClubsshouldcoordinatewiththeirsponsorandcampusprincipal.Thefollowingguidelinesshouldbeestablished.
GuidelinesandPolicies
BoardPolicyGKB(Local)discussesfundraisingregula ons. Studentsmayworktwofundraisingevents.Parentsmayworkasmanyastheyprefer. Allsuchac vi esrequireapprovaloftheCampusPrincipal.
o PleasecheckwithyourCampusPrincipalonwhatinforma ontheyrequirefromyouregardingyourfundraiser.
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http://www2.ccisd.net/online-forms/flierrequestform/https://ccisd.revtrak.net/tek9.asphttp://pol.tasb.org/Policy/Code/505?filter=GKDAhttp://pol.tasb.org/Policy/Code/505?filter=GKB
IRSRegula onsonFundraising
TheIRSprohibitstaxexemptorganiza onsfromrequiringpeopletopar cipateinfundraisers.Likewise,BoosterClubsmaynotrequireanamountbedonatedinlieuofpar cipa nginthefundraiser.
Peoplemaychoosewhethertopar cipateinafundraiserandmaychoosewhethertodonatetotheBoosterClub.Furthermore,ifapersondecidesnottopar cipate,thatpersoncannotbeexcludedfromhavingtheopportunitytobenefitfromthefundraiserandcannotbepenalizedforchoosingnottopar cipateinthefundraiser.
Benefitsgivenbyataxexemptorganiza oncannotbebasedonpar cipa oninafundraiserorbasedontheamountofindividualfundraisingefforts.Therefore,regardlessifapersonpar cipatesinafundraiserandregardlessoftheamountofrevenueraised,thatpersoncannotbedeniedtheopportunitytoreceiveanequalbenefit.
TheIRSprohibitstheuseofindividualaccountsbyBoosterClubs.BoosterClubsmustbenefitthegroupasawhole,notitsindividualmembers.
Accoun ngforaFundraiser
Withinaweekoftheenddateofthefundraiser,thefundraisingcommi eeshouldcompleteanaccoun ngofthefundraiserandsupplysaidreporttotheTreasurerforfinalreconcilia on.
AnalysisofaFundraiser
BoosterClubsshouldanalyzeanddocumentwhetherthefundraiserwasasuccessorfailure.ThistypeofanalysiswillhelpaBoosterClubdecidewhethertorepeatapar cularfundraiser.
ElectronicFundraising
Digitalfundraisingiseasyforclubsandconvenientfordonors.However,therearesignificantdrawbackstothistypeoffundraisingmethodifyoudonotaskenoughques ons.O en mes,digitalfundraisingsitestakeapor onofyourproceeds(upto30%)andchargeyouanaddi onalfee(upto3%)onceyoutransfermoneytoyourbankaccount.Whileelectronicfundraisingispermi ed,pleaseaskupfrontwhatthefeestructureisbeforeagreeingtoestablishafundraiserelectronically.Manyopera onsarenotini allytransparentabouttheirfeestructure.
Fundsraisedfromelectronicfundraisingshouldnevergotoanindividualsaccountorflowthroughanindividualtotheclub.MoneyshouldbedirectlytransferredtotheBoosterClubsbankaccount.
In20152016,theDistrictaskedallsponsorsandcoachestousewww.donorschoose.orgtohelpfundspecificequipmentneeds.Thesystemworksmuchlikeaweddingorgi registrywherethesponsor/coachestablishesaneed(e.g.,newtennisballmachine)anddonorscollec velycontributetothepurchaseofthemachine.Donorschoose.orgprovidesdonorswithupdatesonhowwellthefundraisingeventisgoingandvetsallneedsthroughastringentevalua onprocess.TheDistrictapprovesthiselectronicfundraisingmethod,inpart,becauseoftheduediligenceandtransparencywiththeorganiza on.
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TipsforanEffec veFundraiser
Decidehowmuchmoneyyourgroupneedstoraise.Thiswillhelpyouevaluateproductsandprogramsthatwillbeidealforyourgrouporcommunity.
Donothavethesamefundraisersbecauseitsalwaysbeendonethisway.Givesomethoughttowhatismosteffec ve.
Giveyourselfandyourgroupplentyof metoprepare.EstablishacalendarearlyinordertogetontheDistrict/campuscalendarorinamonthlyschoolnewsle er.
Timingavoidfloodingyourcommunitywithfundraisers.Checkwithyourelementaryfeederschools. Trytoconductfewerbutmoreeffec veprograms.Thiswillavoidfundraisingfa gue. Communicateclearlywithparents,teachersandothervolunteers,fundraisinggoalsanddeadlines. Keepcopiesoforderformsandensureallformsarelegibleandfilledoutcorrectlytoavoidshipping
andorderingproblems.
TheUILstatesthatCoachesandSponsorsmayreceiveupto$500peryearfromBoosterClubs.Giftsmayincludeacheckoratangiblegift.Seniorstudentsmayreceiveasmallmementohonoringtheaccomplishments(nottoexceed$75invalue).Cashorchecksareprohibitedtostudents.Studentsotherthanseniorsarenotallowedtoreceivegiftsotherthannominalvalueitems(e.g.,goodiebags).
Ageneralliabilitypolicyisavailabletoallclubseachyear.TheDistrictpaysthepremiumupfrontandeachBoosterClubisrequiredtoreimbursetheDistrict$50.00eachyearfortheirportionofthepolicy.Ifsoughtindividually,generalliabilitypolicieswouldrunaclub>$1,000peryear.Thegeneralliabilitypolicycoversinjuryanddamages.Ifyouwishtoreceiveacopyofthepolicyforyourfundraiser,pleasecontacttheInternalAuditor.
YourclubmanyhavetheneedforaSpecialEventsPolicytocoverafundraisersuchasafunrun,obstaclecourse,summercamp(otherexamplesapplypleasecontactourinsurancecontact,JoePugh).Clubsmustsecurespecialeventinsuranceontheirownattheirownexpense.OptionsareavailablethroughJoePugh.
DirectorandOfficer(D&O)insuranceisnotincludedinthegrouppolicyduetotheexpense.D&Oinsuranceprovidescoveragetoofficersforfailuretocarryoutlegalandfiduciaryduties.ShouldaBoosterClubelecttopurchasethiscoverage,pleasebeawarethatthepolicycosts$1,200perBoosterClub,peryear.YoumaycoordinatewithJoePughforaquote.Mr.Pughscontactinformationisinthefrontofthismanual.
BoosterClubsmaychargemembershipduesasdefinedinthebylaws.ParentsdonothavetobemembersoftheBoosterClubfortheirchild(ren)toparticipateinthestudentgroupthatreceivesbenefitfromaBoosterClub.MembershipduesareassociatedwiththeparentsbeingpartofBoosterClubandareinnowayassociatedwithprogramexpenses(i.e.,tripexpense,uniformexpense).Membershipduesmaynotoffset
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expensesrelatedtotheprogram.Sponsors/coachesshouldnevercollectmembershipdues.Additionally,apersonwhovolunteersfortheclubshouldnothavetopaymembershipduesinordertovolunteer.
Moneyreferstocash,checks,moneyorders,orcashierschecks.Pleaseuseaspreadsheetoraccountingsoftwaretotrackincomeandexpenses.Thefollowingsuggestionsencourageproperaccountability.
ReceivingandDeposi ngMoney
Receiptsshouldbegiventothosewhopayformembershipduesoranyotherpaymenttotheclub.o Receiptsshouldindicatewhethercash,check,moneyorder,orcashier'scheckwas
received;dateofthereceipt;andsignatureofpersonreceivingthemoney. Anychecksreceivedshouldbeendorsedanddepositedimmediately. Postdatedchecksshouldnotbeacceptedfromanysource. Ifamoneyorderorcashierscheckisreceived,pleasedocumentthenumberandissuingbank. MoneyreceivedshouldonlybedepositedintheclubsaccountorActivityFundoftheschool.
Nevercomingleclubmoneywithpersonalaccounts. Depositslipsshouldberetainedandreconciledmonthlytothebankaccountstatement.
DisbursingMoney
Clubsmayelecttohavetwosignaturesoneachcheck.Thisisnotrequiredbutagoodpractice. Blankchecksshouldneverbeissuedandchecksshouldneverbepresignedwithoutanamountor
payeelisted. Boostersmaynotreimbursemembersforsalestax.IfaparentdoesnotusetheTexasResale
Certificate,theycanrequestreimbursementfromtheStateComptrollersOfficefortheerror.
SafeguardingMoney
Donotkeepmoneyorunusedchecksinanunlockeddrawer,unlockedfilingcabinet,vehicle,orotherunsecureplace.TheDistrictwillnotreimbursestolenfunds.
Moneyreceivedandnotyetdepositedshouldnotbeusedforpersonalpurchases,checkcashing,loans,advances,reimbursements,orforanyotherpurpose.
Thesequenceofchecknumbersshouldbeaccountedforwhenreconcilingthebankstatement. Issuingcheckspayableto"Cash"shouldbeavoided.Ifacheckmustbepayableto"Cash"keep
detaileddocumentationoftheuseoffunds.
DebitCards
BoosterClubsarepermittedtouseadebitcardforpurchasesonly,notforcash.Whenusingadebitcard,pleasemaintainadetailedreceiptforthepurchaseandreturntotheTreasurerimmediatelytobekeptwiththeclubfinancialrecords.
BoosterClubsareprohibitedfromusingCreditCards.
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DuetochangesintheschoollunchprogrambytheTexasLegislaturein2015,BoosterClubsmayprovideaccesstooutsidefoodduringmealperiodsatthehighschoolonlywithprincipalapprovalandataspecifiedlocation(oftentimesoutsideofthecafeteriaduetorulesestablishedbytheFDAandTDA.IntermediateSchoolsmaynotprovideaccesstofoodsofminimalnutritionalvalueuntilafterthelastbellperiod.Outsidefoodmaynotbesoldtoelementarystudentsatanytimeduringtheschoolday.
FoodPermits
TheCityofHoustonrequiresafoodpermittoprepareorcookfoodatafundraiser.Apermitisnotrequiredtosellnoncookedfoodorcookedfoodthathasbeenpurchasedfromanoutsidevendororschoolcafeteria(e.g.,pizza).PleasecontacttheCityofHoustonHealthDepartmentwithfurtherquestions.
CityofHoustonHealthDept.:7137949200
TheHarrisCountyandGalvestonCountryHealthDepartmentsdonotrequirenonprofitorganizationstoobtainapermittoprepare,handleanddeliverfood.Therefore,ifyouareinHarrisCountyandoutsideoftheHoustoncitylimits,youdonotneedapermit.However,guidelinesmustbefollowed,includingaccesstofacilitiesforwashingutensilsandhands.Forquestionspleasecallthenumbersbelow.
HarrisCountyHealthDept.:7137673000 GalvestonCountyHealthDept.:409.938.2411
RafflesinTexasaregovernedbytheTexasAttorneyGeneral.Araffleisdefinedastheawardofoneormoreprizesbychanceatasingleoccasionbetweenapoolofpersonswhohavepurchasedaticketthatrepresentsachancetowinaprize.YoudonotneedtoregisterwiththeAGsofficeinordertohostaraffleorsilentauctionbutrulesmustbefollowedasdetailedbelow.ContacttheTexasAttorneyGeneralsOfficewithquestions:18006210508.
Whatprizesmaybeoffered?
Anorganizationmayofferanyprizeexceptmoney.Moneyincludescoins,papercurrency,oranegotiableinstrument(e.g.,CertificateofDeposit)thatrepresentsandisreadilyconvertibletocurrency.Asavingsbond,orstorevaluegiftcardareallowedasaprize.Thereisnomonetarylimitonprizesdonatedtotheorganization.Texaslotteryticketsmaybepurchasedandofferedasprizes.
Whataretherestric onsonhowtherafflemaybeconducted?
Aqualifiedorganizationmayholdonlytworafflespercalendaryearandonlyoneraffleatatime. Paidadvertisingthroughmasscommunicationisprohibited.Donatedadvertisingispermissible.
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Raffleticketsmuststatethenameoftheorganizationholdingtheraffle,thepriceoftheticket,dateprizeistobeawardedandadescriptionofeachprizetobeawardedthathasavalueofover$10.
Aprizemaynotbemoney. Onlymembersoftheorganization,orstudentorganizationsrecognizedbyinstitutionsofhigher
educationsellingonbehalfoftheinstitution,mayselltickets. Noonemaybecompensateddirectlyorindirectlyfororganizingorconductingaraffle,orforselling
raffletickets.
Arethereanypenal esforconduc ngorpar cipa nginanunauthorizedraffle?
Yes.AnunauthorizedraffleisconsideredgamblingundertheTexasPenalCode.ConductingsucharaffleisaClassAmisdemeanor.ParticipatinginanunauthorizedraffleisaClassCmisdemeanor.
CanweholdaBingoasaformofaRaffle?
No.PerDistrictguidelines,CCISDBoosterClubsarenotallowedtoraisefundsthroughBingo.
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Clubsshouldoperatemeetings,electionsandallclubbusinessviaRobertsRulesofOrder.Manyonlineresourcesareavailabletoaddressyourparticularcircumstance.Asimpleguideisprovidedbelow.
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http://www.ptotoday.com/
Scholarshipsmustbeawardedbasedonastudentsneedormerit(e.g.,essaycontest,GPA,etc.).Clubsmaywishtooutlinethestandardprocessforscholarshipapplicationanddistributionintheirbylaws.Themembersofthecommitteeselectingthescholarshiprecipientsshouldnotberelatedtoanyofthepotentialrecipients.FundsshouldbesentdirectlytothestudentsUniversityRegistrarmadepayabletotheUniversitywiththestudentsnameinthememo.BoostersmustensureallUILeligibilityrequirementshaveconcluded.BoostersshoulddefineintheirbylawswhathappensifastudentdeclinestoattendaUniversityandreceivesascholarship.Pleaseoutlinewhetherthemoneyisforfeitedorheldforaperiodoftimeuntilthestudentdecidesonapostsecondaryschool.
BoosterClubsmayfindthemselvesinasituationwherestudentsorparentsdonotsubmitmoneyforfundraisersorexpenses,resultinginamountsowedtotheBoosterClub.SincetheseamountsrelatetoBoosterClubactivities,theamountowedcannotbeleviedonthestudentsfeesandfinesaccountwiththeschool.IfaBoosterClubwishestopursuerecoveryoftheseamounts,theymustdosoindependentlyfromtheDistrictandtheschool.
Beforepostinganythinginprintedmaterial,orinanymediacontext,ensurethattheparentorlegalguardianofthestudentcompletesaphotoorvideoreleaseform.Whilesuchmaterialmaybeusedtopromoteyourboostercluborsolicitdonations,youmustrespecttheprivacyofallstudents,parentsorguardiansandobtaintheirapprovalbeforedistributingtheirphotoorname.YoumaycreateyourownformbutmaynotpiggybackofftheDistrictMediaRelease.AswiththeDistrictssocialmediaguidelines,respectforstudents,parentsandourcommunitymembersisexpected.AllaspectsofsocialmediaetiquetteisrequiredofallBoosterClubsatalltimesandsubjecttoscrutinyifDistrictAdministratorsarenotifiedofviolations.
Forthesafetyandsecurityofourstudentsandstaff,CCISDconductscriminalbackgroundchecksonvolunteers.Inordertobeginvolunteeringforaclub,youwillneedtocompletetheVolunteerOnlineApplication.Onceapproved,youwillreceiveanemailnotificationwithyourownpersonalloginandpasswordtoourvirtualvolunteerwebsite.Hereyouwillbeabletosignuptovolunteerateventsandcommunicatewithothervolunteers.Thepurposeofthischeckissolelyforprotectionofchildrenandwillnotbeusedforanyotherreason.TheDistrictdefinesavolunteerassomeonewhohasdirect,supervisoryaccesstoachild.Formoreinformationoncriminalbackgroundchecks,theprocess,yourapplicationstatusorwhatischeckedinoursearch,pleasecontacttheSafeandSecureSchoolsDivision2812840063.
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http://www.ccisd.net/community/volunteer_information/
MeetingwithStudents
Allmeetingsand/oractivitieswithstudentsmusttakeplaceontheschoolcampus,oraspartofaschoolsponsoredfieldtrip.
Allactivitieswithastudent(s)musttakeplaceinaroomwithanopendoororontheschoolgroundsinsightofschoolstaffrepresentatives.
Offcampuscontactisprohibitedunlessunderthedirectsupervisionofschoolofficials. Nevergiveastudentyourphonenumber,address,oremailaddress.
Transportation
Transportingastudentinyourpersonalcarisprohibited. Studentsmustbetransportedinaschooldistrictvehicleorintheirparentorlegalguardiansvehicle.
PhysicalContact
Physicalcontactshouldbelimitedtoholdingahand,givingasoftpatonthebackorsharingahuginfullviewofotherschoolofficials.Rememberthatwhatyouseeassimple,friendlypraiseorencouragementmaybeviewedassomethingentirelydifferentandreportedassuch.
Confidentiality
AllStudentinformationisconfidentialandsharingthatinformationwithothersisaviolationofthelaw.Whileastudentmayfreelyshareconfidentialinformationwithyou,ifyouareprivytoalarmingorharmfulcontent,youareobligatedtotellthecampusprincipaloradistrictadministratorassoonaspossible.
Ifastudentconfidesthatheorsheisthevictimofsexual,emotional,orphysicalabuse,isconsideringhomicideorsuicide,orisinvolvedinanyillegalactivity.
Donotshareconfidentialinformationwithanyoneexcepttheappropriateauthorities. Ifyouhavequestions,pleasecontactyourcampusadministrator.
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Starting out with the Texas State Comptrollers OfficeAfterestablishingyourBoosterClubastaxexemptwiththeIRS,clubsmusttaketheadditionalstepofrequestingexemptionfromtheStateofTexasComptrollersOfficeviaFormAP204(ApplicationforExemption).Thereisnofeeassociatedwiththisform.TheexemptionisnecessarytowaiveFranchiseTaxobligationsandtobeabletopurchasequalifyingitemstax
free.TheexemptionprocessisseparateandinadditiontoapplyingforfederaltaxexemptionfromtheIRS.YoumustapplyforexemptionwiththeIRSfirst,thenproceedtothestateexemptionprocess.IfforanyreasontheIRSrevokesyourexemptstatus,theComptrollersOfficewillsoonfollowsuitandrevokeyourstateexemption.
YoumayrequesttoreinstateyourTexasTaxpayerIDifyouloseyourfederalexemption.ThisisverydifferentfromtheIRS,whereyoumustapplyforanewEIN.Inordertoreinstate,youmustfirstfileandpaypastduetaxandanylatefeesorpenalties.Secondly,youmustfileForm05391whichisaformalrequesttoreinstateyoursalestaxnumber.Finally,youmustcompleteFormAP204torequestexemptionfromfranchisetax(pleaseremembertouseyouroldnumber).AllformscanbesenttotheComptrollersOffice.
ClubsthatintendtoselltaxableitemsorhostmorethantwotaxablefundraisersperyearshouldapplyforaTexasSalesTaxPermit.IftheBoosterClubisactingasanagentforavendor(YankeeCandle,Scholastic,WorldsFinestChocolate),thenthesalestaxistheresponsibilityofthevendor,nottheclub,andusuallyembeddedinthepriceoftheproducts.BoosterClubsmayobtainaTexasSalesTaxPermitbysubmittinganonlineapplicationviatheTexasStateComptrollersOfficewebsitehttp://comptroller.texas.gov/taxpermit/.BeforeaSalesTaxPermitwillbeissued,youmusthaveanEINfromtheIRS.
SalesTaxReporting
Byapplyingforasalestaxpermit,yourclubopensanobligationtofilequarterlyorannualsalestaxreturns.ThefrequencyoffilingisestablishedbytheComptrollersOfficebutusuallystartswithquarterlyforthefirstyear.Taxesarealwaysdue20daysaftereachquarterend(i.e.,dueonApril20,July20,October20andJanuary20).Itisimportanttonotethatevenifyourclubhadnosalesornotaxablesalesduringaquarter,asalestaxreportmustbefiledoryouwillincura$50.00fee.
OnceyoureceiveyourSalesTaxPermitorletterfromtheState(ifyousentinFormAP204),youwillbeissuedaTexasTaxpayerID.TheTexasTaxpayerIDis11digitsandbeginswitha1,2,or3.PleasenotethisnumberisdifferentfromanEIN,whichhas9digits.PleaseusetheTexasTaxpayerIDwhenfilingsalesorfranchisetaxformsandwhenfilingouttheTexasResaleCertificate(inordertowaivesalestaxonpurchases).
FEDERAL EIN: 9digits
Beginswithanynumber
TEXAS TAXPAYER ID#11digits
Beginswith1,2or3
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comptroller.texas.gov/taxinfo/taxforms/ap-204.pdfcomptroller.texas.gov/taxinfo/taxforms/05-391.pdfcomptroller.texas.gov/taxinfo/taxforms/ap-204.pdf
TheexemptionfromtheTexaslimitedsalestaxallowstheexemptclubstomaketaxfreepurchasesofeligibleitemsintendedforresale.TheBoosterClubmustpresentthevendorwithaTexasResaleCertificate(Form1339)inordertopurchasetheitemstaxfree.ThecertificatemuststatetheBoosterClub'sSalesTaxPermitNumberorEINtobevalid.VendorsaccepttheformInGoodFaithbutarenotrequired,bylaw,tohonor.
BoosterClubsareentitledtotwotaxfreedayspercalendaryear.ThismeanstheStateofTexaswillnottaxyouonthetwohighestgrossingfundraiserswheretaxableitemsorservicesaresold.Thisisextraincentivetokeepgoodrecordsthroughouttheyear!Afundraiserqualifiesfortheoneday,taxfreesaleifallitemsaretobedeliveredononeday.Each"oneday"salemaynotexceed24consecutivehours.Exemptionstatusisrequiredforentitlementtothetwotaxfreedaysperyear.Youdonotneedtodesignateyourtaxfreedaysaheadoftime,butyoushouldhaveanideaofyourtwohighestearningevents.Clubsthathosttwoorfewerfundraisers,willusebothdaysastaxfree(iftheitemswouldotherwisebetaxable).MoreinformationcanbefoundontheComptrollersWebsiteat:http://comptroller.texas.gov/taxinfo/taxpubs/tx94_183.pdf
ThefollowinglistsofitemsorserviceshavebeenidentifiedasbeingtaxableornontaxablebytheComptrollersOffice.Thelistisnotallinclusivebutmayhelpyoumakedeterminationsonothersimilarsales.
NON-TAXABLE
Advertisingsalesinyearbooks,athleticprograms,newspapers,posters
Discount/Entertainmentcardsandbooks
Admissionathleticevents,carnivals,dances,danceperformances,dramaandmusicalperformances
Facilityrentalsforschoolgroups
Admissionsummercamps,clinics,workshops Fooditemssoldduringfundraisers,includingataPTAcarnival
Admissionbanquetfees,prom,homecoming Labor automotive,upholsteryclasses(partsaretaxable)
Admissiontournamentandacademiccompetitionfees Magazinesubscriptionsgreaterthansixmonths
Carwashes Parkingpermits
Cosmetologyservices(productsaretaxable) StudentClubMemberships
31
comptroller.texas.gov/taxinfo/taxforms/01-339.pdf
TAXABLE
AdetailedlistoftaxablegoodsandservicesarelistedinPublication96259ontheTexasComptrollerswebsite.
Agendabooks FamilyandConsumerScience suppliesandsewingkits
Repairstotangiblepersonalproperty(i.e.,computerrepair,houseremodeling)
Artsuppliesandworksofart Feescopies,printing,laminating Ringsandotherschooljewelry
Artisticworksofmusicandvideo(CD/DVD)
Flowers roses,carnations,arrangements
Rummageandgaragesales
Athleticequipmentanduniforms GreetingCards Safetysupplies
Auctionitemssold Handcrafteditems Schoolpublicationsathleticprograms,posters
Automotivepartsandsupplies Horticultureitems(plants,holidaygreenery)
Schoolpublicationsbrochures
Bandequipment,supplies,patches,badges,uniforms
Hygienesupplies Schoolpublicationsnewsletters,newspapers
Bookcovers Identificationcards whensoldtoentirestudentbody
Schoolpublicationsreadingbooks
BookswhenCCISDistheseller Lumber Schoolpublicationssheetmusic,hymnals
Calculators Magazines subscriptionslessthansixmonths
Schoolpublicationsyearbooks
Calendars Musicalsupplies recorders,reeds Schoolstoreallitems(exceptfood)
Candles Partscareer&technologyclasses Sciencesciencekits,boards,supplies
Carpainting,pinstriping Partsupholstery Spirititems
Clothingschool,club,class PEuniforms,supplies Stadiumseats
Computersupplies,mousepads Pennants Stationery,notepads,etc. Producedintheclassroom
Cosmetologyproductssoldtocustomers
Pictures school,group(ifschoolistheseller)
Suppliesanysoldtostudents
Cupsglass,plastic,paper Printingfee computer UniformsanytypetoincludePE,danceteam,drillteam,cheerleaders,athletic,clubshirts
Decals Rentals equipmentofanykind Vendingnonediblesupplieswhentheschoolservicesthemachine
Directoriesstudent,faculty Rentals towels Woodworkingcraftsentiresaletoincludepartsandlabor
Draftingsupplies Rentals uniformsofanykind Yardsigns
32
www.comptroller.texas.gov/taxinfo/taxpubs/tx96_259.pdf
Admissiontoanannualbanquetisnottaxable.Iftheclubpaysfortheevent,theymustpresenttheirtaxfreeformtothevenueandpaythevenuedirectly.Theannualbanquetexemptiondoesnotapplytothesaleofalcoholicbeveragesornonfooditems.BanquetscannotbeheldinachurchasthisisalocalDistrictpolicy.
BoosterClubsdonotcollecttaxonsaleofmealsandfoodproducts(includingcandyandsoftdrinks)ifthesalesaremadeduringtheregularschooldayorduringaschoolevent(concessions).Thatsaid,thesaleofanyfoodordrinkduringtheschooldayisonlypermittedatthehighschoolandonlyoutsideofwheremealsareservedandconsumed(i.e.,outsideofthecafeteria).ThesaleofoutsidefoodinthecafeteriaisagainstmealrulesestablishedbytheTexasDepartmentofAgricultureandcouldplacetheDistrictsFreeandReducedLunchPrograminjeopardyifguidelinesarenotmet.Attheintermediateschools,salesmaytakeplaceonlyafterthelastbellofthedayhasrung.Salestaxisnotdueonfooditemssuchascookiedough,pizzakits,cheesespreads,meatsticks,jelly,salsa,freshfruitandmixespackagedforathomepreparation.Bakeryproducts(includingbutnotlimitedtopies,cakes,cookies,bagelsandmuffins)arenontaxableunlesssoldwithplatesoreatingutensils.
Salesofintangiblessuchasgiftcertificatesandcouponbooksarenotsubjecttosalestax.Retailerscollecttaxwhenthecertificateorcouponisredeemedforthepurchaseoftaxablemerchandiseorservices.
SalesoftaxableitemsovertheInternetaretreatedthesameassalesoftaxableitemsmadeatanyothersaleslocation.BoosterClubwebsitesmustcollectsalestaxontaxableitemstheysellonlineandremittothestate.
TheComptrollersOfficeisveryhelpfulandwaittimesareusuallyveryshort(1-2minutes).PleasecalltheTexasComptrollerofPublicAccountsat1-800-252-5555withspecifictaxquestionsorvisittheComptrollerswebsiteathttp://window.state.tx.us/taxes/
33
State tax reporting requirements ClubsthathaveaSalesTaxPermitorhavenotappliedforexemptionandareresponsibleforfilingFranchiseTaxmustdosoeachquarteroreachyear,dependingonhowyouareestablished.ThefrequencyoffilingSalesTaxisdeterminedbytheTexasStateComptrollersOfficeandisinitiallysetatquarterlyfilings.Afteryourfirstyearasaclub,youmaycalltheTexasComptrollersOfficeandrequesttochangefromquarterlyfilingtoannualfiling.Requestsareprocessedinthefallonly.Pleasecontinuetofilequarterlytaxesuntilyouarenotifiedbythestatethatyourfrequencyhasbeenchanged.FranchiseTaxisdueeachyearonMay15.Failuretofileanytaxissubjecttoa$50.00latefeeforeachmissedfiling(forquarterlyfilingthatwouldbe$200eachyear[4quartersx$50]).
AllTexasstatetaxesarefiledonlinethroughWebFile.WebFileisafreeservice.Uponapplicationofasalestaxpermitortaxexemptcertificatefromthestate,youmayreceiveaWebFileIDfromtheComptrollersOffice.TheWebFileIDbeginswithXTforFranchiseTaxorRTforSalesTaxandisyourlogintofileandremitsalesorfranchisetaxviathestatesonlineportal:http://window.state.tx.us/webfile/YoumayalsocalltheTexasComptrollersOfficetorequestaWebFileID:(8004423453).TheStatewillprovideyourWebFileIDinmanyoftheircorrespondenceasshownintheexamplesbelow.
Example1:WebFileIDfoundintheupperlefthandcornerofpreprintedSalesTaxFormreminder.
Example2:WebFileIDfoundontherightside
OfletterfromtheComptrollersOffice.
34
http://comptroller.texas.gov/webfile/
YouwillneedtwothingstofiletaxesthroughWebFile:1)TexasTaxpayerID#(11digits)and2)WebFileIDthatbeginswithXTorRT.OnceyouarriveattheWebFilelandingpage,threeoptionswillappear:salestax,franchisetax,othertax.
Pleaseselectsalestaxasthefirstoptionandloginasareturninguser,orcreateanewprofileasanewuser.Aftercompletingthesalestaxsection,pleaseverifythatyouhavenothingdueinthefranchisetaxsection.Shouldyouencounteranyissues,pleasefeelfreetocalltheComptrollersOfficeat18002525555.Theyareextremelyhelpful.
WebFileacceptscreditcardsandelectronicfundtransfer(i.e.,usingyourbankaccountnumber)asmethodsofpaymentfortaxesdue.Ifyouprefertopaybycheck,youmayfileonlinewithoutpaying,butmustgobacktothemainmenuandprintahardcopyofyourreturnandmailtoAustinwithyourcheck.Processingtakes23weeks.
TheComptrollersOfficetypicallymailsaremindertofiletaxes.However,ifyoufailtofilearequiredtaxreport,theComptroller'sofficewillsendyouanestimateoftaxesdue(minimumbillof$1,000).Sincetheinitialcorrespondencefromthestateisanestimate,theactualtaxesduewillbeloweronceyouractualdataisenteredintothesystem.Failuretofileandpaytaxesmayresultincollectionactions.
Quarterlytaxesaredue20daysafterthequarterend:April20,July20,October20andJanuary20.AnnualtaxpayersmustsubmittaxesbyJanuary20.Latefilingswillbeassessed$50.00eachdatedue(i.e.,forquarterlysalestaxcouldbe$200peryear(4quartersx$50)).Thestatewillalsoassessinterestoflessthan$2.00perquarter.
35
https://mycpa.cpa.state.tx.us/securitymp1portal/displayLoginUser.dohttps://mycpa.cpa.state.tx.us/securitymp1portal/displayCreateAccountPart1.do
Franchisetaxisleviedontaxableentitiesthatdonotqualifyforexemption,sotechnicallyBoostersshouldnothavethisobligation.However,thestatedoesnotknowyouareexemptuntilyoutaketheextrasteptoapplyforstateexemption.Youareresponsibleforfilingfranchisetaxuntilyougaintaxexemptstatuswiththestateevenifnofranchisetaxisdue.ThisiscalledaNoTaxDueReportorForm05141.YoumayfileyourNoTaxDueReportonlineviaWebFileoryoumaysubmitapapercopy.ApplyingforexemptionfromtheComptrollersOfficeiseasyandrequiresthefollowingdocuments:
ImmediatelynotifytheTexasStateComptrollersOfficeifyourclubaddresschanges.Failuretodosomayresultinimportantcorrespondencebeinglost.Youmaychangeyouraddressonline:https://www.window.state.tx.us/accmaint/changeaddress.html
TwoHoustonFieldOfficesareopenfivedaysaweek,85tocollectdelinquenttaxes,assistyouwithfilingcurrentorlatereturns,assistwithsalespermitapplicationsandothertaxpayerservices.Theservicesavailableattheseofficesarehandledonawalkinbasis.Officesareclosedonfederalholidays.HoustonNorthwest HoustonSouthwest1919NorthLoopWest,Suite510 7011HarwinDrive,Suite186Houston,Texas770081354(map) Houston,Texas770362151(map)7134268200 7137831665
IfyouapplyforexemptionviatheSupportGroup,theInternalAuditorwillprovideyouwithaSupportGroupLetter.ThistakestheplaceofaDeterminationLetterfromtheIRS.
TheSupportGroupLetterwillcontainacopyoftheDistrict'sSupportGroupRulingfromtheIRS.Thisisrequired.
FormAP204istheComptroller'sversionofapplicationforexemption.Thereisnofeetoapply.ThisbriefformmustbesentwithacopyofyourSupportGroupLetter.TheComptroller'sOfficewillrejectyourapplicationifyoudonotincludetheSupportGroupLetterinitsentirety.Processingtakes34weeksandyouwillreceivealetteracknowledgingyourexemption.
36
comptroller.texas.gov/taxinfo/taxforms/05-163-a-16.pdfhttps://www.google.com/maps/place/Texas+Comptroller%E2%80%99s+Office/@29.810552,-95.434155,15z/data=!4m5!3m4!1s0x0:0x64b1d80acc106b97!8m2!3d29.810552!4d-95.434155?sa=X&ved=0ahUKEwjL_9-QjqHOAhVF04MKHY2OC94Q_BIIajAKhttps://www.google.com/maps/place/Comptroller+of+Public+Accounts/@29.7177553,-95.5086,17z/data=!4m8!1m2!2m1!1s7011+Harwin+Drive,+Suite+186,+houston,+tx!3m4!1s0x8640c24c536e552f:0xa7afc2c733994448!8m2!3d29.7177581!4d-95.5064853
37
Internal Revenue Service
AlltaxexemptBoosterClubsinCCISDoperateunderIRSCode501(c)3.Thistypeofexemptionmeansthatthemajorityofanorganizationsincomeisfromthepublicandall
donations,subjecttocertainindividualrestrictions,aredeductibleonthedonor'staxreturn.Inaddition,501(c)(3)organizationsareeligibleforstatetaxexemptionbenefitsandreducedpostalrates.Taxfilingrequirementsfor501(c)3svaryduetothegrossreceiptsofyourclubsowhatmayapplytooneclubmaynotapplytoyou.LargerBoosterClubswithgrossreceipts(revenuesbeforeexpenditures)ofgreaterthan$50,000arerequiredtoobtaincompetentindependentaccountingortaxassistance(doesnothavetobeaCPA)infilingtheirannualfederalreturn(Form990EZorForm990).Clubsofthissizearerequiredtofilepaperformsversustheonline,epostcard(i.e.,990N).Clubswithgrossreceiptsoflessthan$50,000arenotrequiredtoobtainindependenttaxhelp.ThecostofalloutsidetaxservicesarebornebytheBoosterClub.
AllBoosterClubsinCCISDmusthavetheirownEIN.AnEINisa9digitnumberissuedtobusinesses,whichissimilartoindividualssocialsecuritynumber.YoumayapplyforanEINonline,atnocostviawww.irs.gov.TheIRSrequiresthenameandsocialsecuritynumberofaResponsiblePartyinyourorganization.TherearenopersonalliabilitiestoyoubyaddingyourSSNnorisyourSSNpublicinformation.ItissimplyawayfortheIRStocontactyouiftheyhavequestions.DonotuseClearCreekISDSupportGroupnameorEINnumberinthisfield.AhelpfulguidewithscreenshotsonHowtoApplyforanEINisavailableontheInternalAuditorsdepartmentwebpage.HerearesomehelpfultipsonEINs:
Useyourclub'sEINoneverydocument.
CCISDprohibitsclubsfromusingthe
DistrictEINbeginningwith
3202
AlwaysfiletaxesusingyourownEIN.IfyourpredecessorusedtheDistrictnumber,notifytheInternalAuditor
EIN'sarenotautomaticallytaxexempt.Youmust
applyforexemption!
38
BoosterClubsinCCISDhavetwooptionstoobtaintheir501(c)(3)status.Eachhavetheirmeritsanddemerits.TheInternalAuditormustprocessyourapplicationifyouelecttogothefreemethoddetailedbelow.
Opt
ion
1 - $
400
Benefit Drawback Process DealdirectlywithIRS. Applicationforexemptionprocessedonline.
Processingtimeisfast:2weeks.
WillreceiveaDeterminationLetterdirectlyfromIRS.
YouarenotasubsidiaryofaSupportGroup.
$400dueattimeofapplication.
ApplyforEINonlineatwww.irs.gov Createbylaws;twoofficersmustsignanddate. Applyonlineatwww.pay.gov.Form1023EZ. Musthaveallofficersnameandcontactinformation
available. Musthavecopyofbylaws;signedanddated. Oncesubmittedelectronically,youmustsendacopy
ofyourbylawstotheIRS. YouwillreceiveaDeterminationLetterfromtheIRS
inapproximately23weeks. TheIRShonorsthedateofapplicationasthedateyou
maybeginoperatingasataxexemptorganization.
Opt
ion
2 - f
ree
Benefit Drawback Process Nocosttoapply. InternalAuditordoesallthework!
SametaxexempttreatmentandbenefitsasOption1exceptyoudonotdealdirectlywiththeIRSonyourapplication.YouareaddedtoaSupportGroupasasubsidiary.
WillnotreceiveaDeterminationLetterfromtheIRS.InsteadyouwillreceiveaSupportGroupLetterfromtheInternalAuditoronbehalfoftheIRSwhichreplacestheDeterminationLetter.
ApplyforanEINatwww.irs.gov Createbylaws;twoofficersmustsignanddate. SendcopyofEINandbylawstotheInternalAuditor. InternalAuditorwillcreateapacketthatshesendson
yourbehalftotheIRS. YouwillbeaddedtotheClearCreekISDSupport
Groupasasubsidiary. Processingtakes46weeks.Youwillnotreceivea
noticefromtheIRS. TheIRShonorsthedateofapplicationasthedateyou
maybeginoperatingasataxexemptorganization.
OnceapprovedforexemptionbyOption1or2,allclubsareresponsibleforfilingtaxeswiththeIRS.Despitewhatyoumayhaveheard,theInternalAuditordoesnotfiletaxesonyourbehalf!
The CCISD Support Group is a mechanism to gain tax-
exempt status at no charge. There is no additional benefit in joining the Support Group if you are already
tax-exempt through individual exemption.
39
ThefollowingarefinancialrestrictionsplacedontaxexemptorganizationsbytheIRS:
Tax-exemptorganizationsmustbenefitagroupasawholeinsteadofbenefitingindividualmembers.Allmembersofthestudentgroupshouldreceivethesamefinancialbenefits.Onestudentcannotreceiveagreaterbenefitthananotherunlessthecriteriaforfinancialneedismet.TheIRSindicatesthatagrouporclubmayestablishcriteriatodetermineifapersonisinfinancialneed.Ifthecriteriaaremet,theclubmayprovidethenecessaryfundstoallowtheindividualtoparticipate,thusprovidingindividualbenefitduetospecialcircumstances.Thecriteriashouldbeestablishedintheclubbylawsandremainconsistentfromyeartoyear.Thepurposeofataxexemptorganizationistobenefitanentityasawholeinsteadofbenefitingindividuals.Therefore,theuseofindividualaccountscouldresultinthelossofexistingtaxexemptstatus.Inaddition,individualbenefitsmayresultintaxablepersonalincomeforthestudent.
Tax-exemptorganizationscannotrequireapersontoparticipateinfund-raisingactivities.TheIRSprohibitstaxexemptorganizationsfromrequiringpeopletoparticipateinfundraisers.Asaresult,BoosterClubsorsponsors/coachescannotexcludeparentsorstudentsfromactivitiesbecausetheydidnotparticipateinafundraiser.Likewise,BoosterClubscannotrequireanamounttobedonatedinlieuofparticipatinginafundraiser.
Tax-exemptorganizationscannotrequirefundraisingmetrics.BoosterClubsorsponsors/coachescannotrequireBoosterClubmembersorstudentstosellapredeterminedorminimumamountofgoodsorservicesaspartofafundraiser.Furthermore,ifapersondecidesnottoparticipateinafundraiser,thatpersoncannotbeexcludedfromhavingtheopportunitytobenefitfromthefundraiserandcannotbepenalizedinanywayforchoosingnottoparticipateinthefundraiser.
Bottom line: Regardless if a person participates in a fundraiser and regardless of the amount of revenue raised, that person cannot be denied the opportunity to receive an equal benefit from the club. See example below.
HighSchoolChoirgoingtoNYforChoirFestival.Costofthetripis$20,000for20students(i.e.,$1,000
perstudent).
Studentshostcarwashtooffsettripcosts.Only10studentsworkandraise
$600.
Insteadofthe10studentskeepingthe$600towards
theirtrip,theymustequallydividetheproceedsamong20
students.
Therefore,eachstudentreceives$30($600/20)andeachperson'scostofthetripisnow$970.
40
BoosterClubsaresolelyresponsibleforensuringfederaltaxreturnsaresubmittedannuallyandontime.Failuretofiletaxesforthreeconsecutiveyearswillresultintheautomaticrevocationofyourclubstaxexemptstatus.Theprocesstoreinstateafterbeingrevokedistimeconsumingbecauseyoumustproperlyshutdowntheoldclubbeforestartingover.
Federaltaxesaredue15daysafterthe5thmonthoftheBoosterClubsyearend.ThetablebelowoutlinescommonBoosterClubfiscalyearendandduedates.
BoosterClubfiscalyearend
FederalTaxFilingDeadline(990,990EZorePostcard)
May31 October15June30 November15July31 December15
December31 May15
Formsusedtofilefederaltaxesarebasedonyourclubsgrossreceipts.Form990NisanonlineformavailableonlytothoseBoosterClubsingoodstandingandhavegrossreceiptsoflessthan$50,000.Clubswithreceiptsofgreaterthan$50,000,arerequiredtofileapaperreturn(Form990or990EZ).PleaseconsultwithyourtaxaccountantforspecificdetailsonForms990and990EZastheyaremoreextensivethan990N.
Grossreceiptthreshold FormtoUse WeblinktoInstructionsLessthan$50,000 990N(ePostcard) https://www.irs.gov/charitiesnonprofits/annual
electronicfilingrequirementforsmallexemptorganizationsform990nepostcard
$50,000$200,000 990EZ www.irs.gov/pub/irspdf/i990ez.pdf
Greaterthan$200,000 990 www.irs.gov/pub/irspdf/i990.pdf
TheePostcardisavailabletoclubswithgrossreceiptsoflessthan$50,000andareingoodstandingwiththeIRS.In2016,theIRSnolongerusesathirdpartytoprocessepostcards,sothereforethereisanewwebsitetofileyourepostcardasofJan.1,2016.Youmayfindthenewepostcardlinkonwww.irs.gov.Simplytypein990Nandyouwillbedirectedtothesite.
YoumustreregisterwiththeIRStofileanepostcard(evenifyouregisteredbefore1116).Filingtheepostcardisfree.Donotuseawebsitethatchargesyoutofile!TheePostcardwebsiteutilizesa
MostCommon
41
https://www.irs.gov/pub/irs-pdf/i990.pdfwww.irs.gov/pub/irs-pdf/i990ez.pdfhttps://www.irs.gov/pub/irs-pdf/f990ez.pdfhttps://www.irs.gov/pub/irs-pdf/f990.pdfhttps://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcardhttps://sa.www4.irs.gov/eauth/pub/login.jsp?Data=VGFyZ2V0TG9BPUI%253D&TYPE=33554433&REALMOID=06-000ca231-ad53-16bc-8663-483c0adb40e7&GUID=&SMAUTHREASON=0&METHOD=GET&SMAGENTNAME=-SM-m5OrA%2b7FvbGU%2bgLgvTS4wrt26VgObWqx%2b78E5Bj5nDRoJHeUNEeLTNGiERDz%2bh%2fE&TARGET=-SM-http%3a%2f%2fsa%2ewww4%2eirs%2egov%2fepostcard%2fsecure%2fhome%2f
login/passwordcombinationtoprotectyouraccount.ThefirstuserwillreceivealoginthanistheBoosterClubs9digitEINplus01(forexample12345678901).Theseconduser(ifdesired)willreceivealoginofEIN+02(e.g.,12345678902)andsoon.Youmayshareyourloginwithfutureofficersoftheclub,butitisrecommendedtochangetheaccountpasswordeachyearupontheelectionofnewofficers.
IfyourePostcardisnotacceptedoryouarenotabletologin,thereisareason.PleasecalltheIRSExemptOrganizationsDepartment/TaxLawSpecialiststodeterminethecause(18778295500).CommonreasonsforrejectedePostcardsornotbeingabletofileinclude:
RevokedclubsmaynotfileanePostcard(i.e.,yourclublostitsexemptionforfailuretofiletaxesforthreeconsecutiveyears).
ClubsthatarenottaxexemptmaynotfileanePostcard(i.e.,applicationforexemptionwasneverprocessed).
Clubswithgrossreceiptsofgreaterthan$50,000maynotfileanePostcard.
Youmustremedytheerrorpriortofilingagain.WhenyourePostcardisreceivedandaccepted,youwillreceiveanemailconfirmationtotheemailaccountthatisonfilewiththeIRS.Pleaseretainacopyofyourreturnalongwiththeacceptanceemailforyourendofyearauditpacket.
Clubswithgrossreceiptsofgreaterthan$50,000areaskedtoenlistthehelpofataxspecialistwiththepreparationoftheirForm990or990EZattheclubsexpense.Taxspecialistsintheareacostbetween$150and$400sopleasecallaroundtoseewhichexpertfitsyourneeds.Clubswhorecentlyreachedthe$50,000grossreceiptmarkbutwerebelow$50,000intheprioryears,aresubjecttoanaveragingruleandmayqualifytofiletheelectronicePostcard(990N)foranadditionalyear.Whenfilingthe990NifyoupasstheGrossReceiptsTest,youwouldselectReceiptsarenormallybelow$50,000.Theoperativewordisnormally.
Under no circumstance should you file taxes using the Support Groups EIN (32-02XXXXX).
Use your EIN and your name. If your return reads Clear Creek ISD Support Group
please add your Booster Clubs name to the DBA line of the e-postcard.
42
$50,000GrossReceiptsTest:Todeterminewhetheranorganization'sgrossreceiptsarenormally$50,000orless,applythefollowingtest.Ifyoumeetanyoneofthecriteria,youmayfileanePostcard(990N).
1. Uptoayearoldandhasreceived$75,000orlessduringitsfirsttaxyear;2. Between1and3yearsoldandaveraged$60,000orlessingrossreceiptsduringeachofitsfirst
twotaxyears;or3. Greaterthan3yearsoldandaveraged$50,000orlessingrossreceiptsfortheimmediately
preceding3taxyears(includingtheyearforwhichthereturnwouldbefiled).
Ifyouansweryestoanyoftheexceptiontestsabove,youarepermittedtofilethe990N(ePostcard).IfaclubattemptstofileaForm990Nanddoesnotqualify,thereturnwillbeimmediatelyrejected.
Form8822bistheformalmeansofreportingchangestoyourclubsaddressorresponsibleparty.Toavoidfrequentmailingaddresschanges,theIRSrecommendsBoosterClubsobtaintheirownPOBox.IfyouhaveallyourmaildesignatedtoaPOBox,youmayonlyneedtochangetheinformationoftheresponsibleparty.PleaseensurethePOBoxkeysarehandedofftoyournewofficersatthebeginningoftheirterm.YoumayalsochangethenameoftheResponsiblePartyinForm8822b.PleasenotetheIRSrequiresthesocialsecuritynumberoftheresponsibleparty.BygivingyourSSN,youarenotfinanciallytiedtotheboosterclubnorisyourSSNpublicinformation.Itissimplyapersonalconnectiontotheclubincasetheyneedtocontactanaffiliatedparty.IfyourBoosterClubdoesnotchangeofficersoraddressesfromyeartoyear,youarenotrequiredtocompletethisonepageform.
Booster Clubs should refrain from using the school address in any correspondence. Campuses receive a large volume of mail and may not be able to forward tax letters or important correspondence to you in a timely manner.
43
https://www.irs.gov/pub/irs-pdf/f8822b.pdf
Therearetwomethodsforreinstatingyourtaxexemptstatusafterithasbeenlost.OneinvolveskeepingyourexistingEIN,butpayingafilingfeeof$400.Thesecondmethodinvolvesabitmorepaperwork,terminatingyouroldBoosterClub(name,EIN,bankaccounts,etc.)andessentiallystartingover.Itismorework,butitisfree.Bothprocessesareoutlinedbelow.
IRS-FederalRequirement:
ClubsthathavebeenrevokedarenotallowedtousetheiroldEINunlesstheywishtopaythe$400applicationfee.Ifyouwishtostartover,youmustfirstshutdowntheoldclubbycallingtheIRSandnotifyingthemthatyouhavecloseddowntheclub(IRSphone#18778295500).Theywillalsoremoveyournamefromthedatabaseofrevokedorganizations.
Opt
ion
1 - $
400 Benefit Drawback Process for Reinstatement DealdirectlywithIRS.
Applicationforexemptionprocessedonline.
Processingtimeisfast:2weeks.
WillreceiveaDeterminationLetterdirectlyfromIRS.
YouarenotasubsidiaryofaSupportGroup.
$400dueattimeofapplication.
Submitapplicationonlineatwww.pay.gov.Form1023EZ.
Musthaveallofficersnameandcontactinformationavailable.
Musthavecopyofbylaws;signedanddated. Oncesubmittedelectronically,youmustsendacopy
ofyourbylawstotheIRS. YouwillreceiveaDeterminationLetterfromtheIRS
inapproximately23weeks. TheIRShonorsthedateofapplicationasthedateyou
maybeginoperatingasataxexemptorganization.
Opt
ion
2 - f
ree
Benefit Drawback Process Nocosttoapply. InternalAuditordoesallthework!
SametaxexempttreatmentandbenefitsasOption1exceptyoudonotdealdirectlywiththeIRSonyourapplication.YouareaddedtoaSupportGroupasasubsidiary.
WillnotreceiveaDeterminationLetterfromtheIRS.InsteadyouwillreceiveaSupportGroupLetterfromtheInternalAuditoronbehalfoftheIRSwhichreplacestheDeterminationLetter.
ApplyforanewEINatwww.irs.gov.YoumaynotuseyourformerEIN.
Createbylaws;twoofficersmustsignanddate. SendcopyofEINandbylawstotheInternalAuditor. InternalAuditorwillcreateapacketthatshesendson
yourbehalftotheIRS. YouwillbeaddedtotheClearCreekISDSupport
Groupasasubsidiary. Processingtakes46weeks.Youwillnotreceivea
noticefromtheIRS. TheIRShonorsthedateofapplicationasthedateyou
maybeginoperatingasataxexemptorganization.
AfteryouapplyforexemptionwiththeIRS,thenyouneedtoreapplyforexemptionwiththeTexasComptrollersOffice.
44
TexasComptrollersOfficeRequirement:
1. Ifyourclubwillhostmorethantwofundraisersperyear,youneedtoapplyforasalestaxpermitonline(ifyoudonotalreadyhaveone).
Ifyoualreadyhaveasalestaxpermit,youdonotneedtoreapplyforanewsalestaxpermitjustbecauseyourfederaltaxEINwasrevoked.
2. FileformAP204torequesttaxexemptstatusfromthestateofTexas.TheIRSwillnotnotifythestatethatyouaretaxexempt!Youmustapplyonyourown.LinktoFormAP204:http://www.window.state.tx.us/taxinfo/taxforms/ap204.pdf
2. Pleasekeepacopyforyourrecords.3. Thestateprocessesrequestswithin34weeks.Youwillreceivealetterfromthestateadvisingyou
ofyournewstatus.4. AsataxexemptentitywiththeStateofTexas,youshouldnotbeliableforFranchiseTaxgoing
forward.
BoostersmaywishtoconfirmtheirtaxfilingorseeiftheyhavebeenrevokedviaEOSelectCheckportalfoundonwww.irs.gov.Cautioniswarranted,astheIRSdoesnotupdatetheironlinedatabasebutonceortwiceperyearandonlyreportsthosewhofileePostcards(i.e.,organizationswith
Thesecretaryandtreasureroftheorganizationshallturnrecordsovertotheincomingofficerswithin30daysofelections.Recordsshouldbekeptforaperiodoffive(5)yearsforauditpurposes.BoosterClubsshouldestablishasystemthatpassesalongprioryearsfilesandrecordstothenewofficerseachyear.Recordstokeep:
Daytodayrecordso FinancialReportsandCommitteeReportso Allfinancialbackupincludingcheckbookandbanksrecordso Informationrelatedtodonationsreceivedfromindividualsorbusinesseso Scholarshipinformationandrecipients
StateofTexasComptrollerOfficeRecords
o SalesTaxFormsFiled(QuarterlyorAnnually)o CopyofcorrespondencewiththeTexasStateComptrollersOffice
FederalRecords
o CopyofIRSForms990,990EZor990N(ePostcard)filedeachyearo CopyofcorrespondencewiththeIRS
PertheIRSIngeneral,exemptorganizationsmustmakeavailableforpublicinspectioncertainannualreturnsandapplicationsforexemption,andmustprovidecopiesofsuchreturnsandapplicationstoindividualswhorequestthem.Copiesmustbeprovidedimmediatelyinthecaseofinpersonrequests,andwithin30daysinthecaseofwrittenrequests.
Ifyouhaveadditionalquestions,youmaycalltheIRSExemptOrganizationsUnitat18778295500(tollfree).TheIRScallcentersareverybusy.Itiscommonforholdtimestobegreaterthan30minutes.Ifyouhavetime,pleasesearchonlineattheIRSresourcecenterbeforecalling:www.irs.gov/charities/index.html
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TheUniversityInterscholasticLeaguewascreatedbyTheUniversityofTexasatAustintoprovideleadershipandguidancetopublicschooldebateandathleticteachers.Since1910,theUILhasgrownintothelargestinterschoolorganizationofitskindintheworld.TheUILexiststoprovideeducationalextracurricularacademic,athletic,andmusiccontests.TheUILaimstoprovidehealthy,characterbuilding,educationalactivities
carriedoutunderrulesprovidingforgoodsportsmanshipandfairplayforallparticipants(www.uiltexas.org).
WhatDoesTheUILDo?
Providesstudentswitheducationalexperiencesthroughcompetition. Promotesgoodsportsmanshipandcooperationamongmemberschools. Workstopreventexploitationofstudentsbyspecialinterestgroups. WorkscloselywithassociationstoprovidebetterofficiatingandadjudicationforUILcontests. Sponsorsregionalconferencesandclinicsforathletic,music,drama,andacademiccontests. ProvidesmaterialstoschoolsforuseinUILcontests. Seekstosafeguardthehealthandwelfareofstudentsbyrequiringphysicalexaminationsfor
participationinathletics. Seekstokeepawardsforachievementonasensiblebasisbyrestrictingthecostandtype. Sponsorsdistrict,regional,andstatetournamentsormeetsinathletic,music,drama,andacademic
contests. AdministerstheTexasInterscholasticLeagueFoundation,whichprovidesscholarshipsfordramaand
academicstatecompetitors.
UILBoosterClubGuidelines
UILoffersguidancetoBoosterClubsintheformofanannualpublicationavailableontheUILwebsite.AcopyoftheUILBoosterClubGuidelinesisincludedinthismanualforyourinformation.Thisdocumentprovidesguidelines,whichgovernallBoosterClubactivitiesrelatedtoUILsponsoredcompetition.SincetheUILregulatesandgovernswhatparticipants,sponsors,andcoachesmayandmaynotaccept,itisveryimportantBoosterClubmembersandparentsareawareoftheseguidelines.Pleaserefertowww.uiltexas.orgforactivityspecificrules.ThereisalsoasummarysheetcreatedbytheUILavailableintheExhibitssectionofthismanual.
ContacttheUILinAustin
TheUILhasadedicatedBoosterClubspecialistreadytohelpyouatanytime.BoosterClubsmaycalltheUILat5124715883withquestionsoremailDarrylBeasleyatdbeasley@uiltexas.org.
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1. CantheBoosterClubgivegiftcardstograduatingseniorsattheendofseasonbanquet?No.Giftcardsareprohibited.Seniorsareallowedasmallgift($75.00value)anddefinedintheUILconstitutionundersubchapterO,section480www.uiltexas.org
2. CantheBoosterClubgivegiftstothecoaches?Yes.$500peryear.UILgiftrulesarecompletelydifferentforcoachesthanforstudents.
3. Shouldcoaches/sponsorshandlemoneyforthesaleofbanquettickets?
No.Thebanquetcommitteeortreasurershouldcoordinateandhandleallbanquetfunds.
4. Doweneedtocollecttaxesonthesalebanquettickets?No.Banquetsarenottaxableevents.
InOctoberof2013,CCISDrelinquisheditsbingolicensewiththeTexasLotteryCommissionandassuch,BoosterClubsarenotallowedtoholdorparticipateinabingoasaformoffundraising.BoosterClubsmaynotadvertiseonbehalfofaBingoHall.
1. Ifweamendourbylawsmidyear,shouldwesubmitacopytotheDistrictorwaitforyearend?Anytimebylawsarechanged,yourcampusprincipalandtheInternalAuditorwouldlikeacopy.
2. Whydoweneedbylaws?
Bylawsarethewrittendocumentthatdefinesthepurposeofyourgroup,rulesthatgovernyourclubandgeneraloperatingguidelines.TheIRSrequiresany501(c)(3)organizationtomaintainasetofbylaws.Bylawsshouldbecustomizedforyourgroup,reviewed,andupdatedannually.
1. CanaCCISDemployeeholdanofficeinourBoosterClub?Yes.Thisrulingisachangefrompreviousyears.
2. CanaCCISDemployeemaintainsigningrightsonaBoosterClubBankAccount?No.CCISDemployeesmaynotsignboosterclubchecks.Typically,thismeansemployeescannotholdtheofficeofTreasurerorPresidentunlessthePresidentrelinquisheshis/herrightstosignchecksandassignsthatdutytoaVicePresident.
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3. CanaCCISDSubstituteteacherorparttimeemployeebeanofficerofaBoosterCluborsignchecksfortheclub?
Yes.CCISDSubstitutes,ParasorparttimeemployeesmayholdaBoosterClubofficeandmaysignchecks.
1. CanIuseCCISDSupportGroupinthenameofmyBoosterCluborusetheCCISDSupportGroupEIN?No!CCISDmaintainsaseparatetaxexemptorganization(SupportGroup)withitsownEIN.PleasedonotuseCCISDsnameorEINinanydocumentorforanypurpose.DonotfiletaxesusingtheDistrictEIN!BoosterClubsmustusetheirownEINandname!
1. CanaBoosterClubprovideadonationlettertoparentswhovolunteertheirequipmentfortheBoosterClubsuse?
Yes.Forexample,aparentofferedtheuseofhis/hertrailerforasoftballfundraiser.
2. IfIlostmytaxexemptstatus,canIprovideataxdeductiblereceipttodonors?No.IftheIRSnotifiedyouthatyoulostyourtaxexemptstatusduetofailuretofilefederaltaxesforthreeconsecutiveyears,youareconsideredaforprofit,taxableentityandcannotofferthisbenefittoyourdonors.Pleaseinformdonorstheirdonationwillnotbetaxdeductible.
1. Howareclinicians,bandtechnicians,choreographers,etc.paidbytheBoosterClub?BoostersClubshouldnotpaythetechnicianorchoreographerdirectly.TheDistrictshouldcoordinatewiththevendorswhoarerequiredtoundergocriminalhistorybackgroundchecksandabidebyDistrictpurchasingcontracts.
1. HowdoIsubmitaflyerforapprovalanddistributiontofeederpatternschools?In2014,theOfficeofCommunicationsrevisedtheflyerapprovalprocessforcampsorfundraisers.Applicationsaresubmittedonlinethroughthedepartmentwebpage.Paperflyersareonlydistributedonceperyearatthecampus(inAprilforsummercamps).http://www.ccisd.net/departments/communications/flyerdistributionrequest
2. Whatistheturnaroundtimeforapprovalonceaflyerissubmitted?
Flyersareap