Effective Booster Practices
|
|
- Joshua Hines
- 5 years ago
- Views:
Transcription
1 Effective Booster Practices Megan E. Greulich Staff Attorney Ohio School OSBA leads the way to educational excellence by serving Ohio s public school board members and the diverse districts they represent through superior service, unwavering advocacy and creative solutions.
2 Legal Structure Unincorporated Associations Nonprofit Corporations Easy to form More costly/time consuming to form Contributions are generally not taxdeductible Possible personal liability Contributions may be tax-deductible Possible indemnification from liability
3 BUILDING RELATIONSHIPS
4 Board recognition Generally, a booster group s most valuable asset is its association with the school district School districts should: Formally recognize approved booster groups (via resolution) Establish parameters for using the district s name, logo or mascot
5 Board recognition Shared understanding of what groups must do to maintain board recognition Examples: Provide copies of charter documents/bylaws Provide list of officers and contact information Provide a proposed budget Provide proof of insurance Bond key officers Annual audits Assurances that the group will comply with all relevant district and board policies and procedures OSBA Model Policy KMB Relations with Booster Organizations
6 Succession planning Create a pass-along book Relevant policies/administrative guidelines Flowcharts of relevant processes Sample forms, letters, templates, etc.
7 MONEY MANAGEMENT
8 Money management At a minimum, booster treasurer should prepare on a monthly basis: A balance sheet A profit and loss statement Bank reconciliations Financial reports should be reviewed by booster club and as a recurring item during board meetings.
9 Money management Bank accounts Require dual signatures on checks Never pre-sign blank checks Audits Should be composed of a few members of the organization Conduct a review of the financial activity of the organization on a yearly basis Consider the need for an annual independent audit
10 Cash handling procedures Before the event Prepare a revenue potential Establish event procedures/guidelines During the event Assign cash boxes/drawers to individuals who will be collecting cash Ensure only individuals assigned to collect cash are doing so After the event Immediately after the event, have cash collectors re-count monies and sign off on a coin and currency count sheet Cash should be accompanied by count sheets and receipts from point of sale Adequately safeguard money until deposit occurs
11 Money Management Deposit guidelines Disbursements Transfer of responsibility Records and documentation
12 Attorney General Registration OAG now requires booster groups with gross receipts of $25,000 or more to register annually (OAC 109:1-1-02) Registration includes: Annual report including tax information Submit copies of documents: Articles of incorporation Bylaws Constitution IRS determination letter of tax-exempt status Notification of any revocation of tax-exempt status from IRS Notification of dissolution of organization Pay annual fee ($50-$200 depending on amount of assets held)
13 RISK MANAGEMENT
14
15 Additional insurance options General liability to cover accidents and injuries to individuals Directors and officers to cover the personal liability of officers and directors for their legal responsibilities serving the group Property to cover loss of property/assets to the organization, such as damage to facilities, owned and rented equipment and property/inventory related to fundraising programs Bonding to cover loss of funds to embezzlement and the like
16 Criminal records checks Not required by law Best practice to require checks for officers, employees and any volunteer who will have access to students
17 DONATION MANAGEMENT
18 Accepting donations RC Board may accept or deny any donation EXCEPT board may not accept a donation if the conditions remove any portion of the public schools from control of the board. Once accepted, donations become public money and may not revert back to private use.
19 Accepting REALLY BIG gifts Before construction begins, board should pass a resolution: Require satisfactory evidence of the financial ability of the group to complete the project in a timely manner Permit boosters to enter district property for construction purposes State that the district has no responsibility for equipment brought to and left at the site by the boosters Require boosters to provide full security for the equipment/site Review requirements for permits, zoning approval, etc. Construction contracts should outline the project, timeline, responsibilities of parties, liability, etc.
20 Accepting REALLY BIG gifts Not covered by competitive bidding if boosters undertake construction of the gift totally independent of the board Board should not accept gift until construction is complete There are different ways to structure these gifts. Work with your board counsel to discuss your best options.
21 Requests for assistance Any requests for assistance should be run through district administrators Funding request forms Helps to avoid: Lack of inventory control Lack of fund oversight Unbalanced expenditures between groups Unnecessary liability for support organization
22 Title IX Prohibits sex-based discrimination in educational programs and activities that receive federal funds Donations may result in Title IX issues if funds aren t equally distributed between boys and girls programs Equivalent benefits and services Preference can be granted to one team over another, provided the difference is balanced in other areas of the athletic program so that total offerings for males and females are equal Board s responsibility to correct any imbalance
23 FUNDRAISING
24 Raffles and gambling Unless permitted by statute, gambling for profit in Ohio is illegal. Raffles 501(c)(3) may conduct a raffle; do not need a license Not a 501(c)(3) may conduct a raffle; at least 50% of the net profit from the raffle must be given to the school district Persons under 18 years old may sell raffle tickets, as long as they do not sell them at the site of the raffle (OAG )
25 Raffles and gambling Schemes of chance 501(c)(3) entity that has been in continuous existence for at least two years All proceeds, minus the cost of prizes, must be turned over to the organization Activity may not be conducted within 10 hours of a bingo game
26 Raffles and gambling Games of chance (scheme of chance PLUS) Cannot be craps for money or roulette for money Conducted at a festival sponsored by the booster club for at least 4 consecutive days or less and is not held more than twice a year; OR five consecutive days and is not held more than once a year Conducted on the premises owned by the booster club or leased from a governmental unit, veteran s organization or fraternal organization Booster groups should consult legal counsel before engaging in gambling activities.
27 Alcohol sales Requires F, F-2 or F-6 permit Alcohol for the event must be purchased from an allowable supplier Permit holder must notify the chief peace officer of the date, place, time and duration of the event Except for F-2 permits, if the event is held w/in 500 feet of school, church, library, public playground or township park, applicant must notify the appropriate entity that it s applying for an alcohol permit and the entity has an opportunity for a hearing prior to permit issuance. OHSAA guidelines prevent sale of alcohol before/after sporting events (no tailgating)
28 Individual Fundraising Accounts Students receive credit toward fees by selling items for fundraisers IRS has stated that IFAs are prohibited in charitable organizations Charitable organizations only are permitted to be organized for a charitable or educational purpose When an individual receives a direct financial benefit directly related to their fundraising activities, the IRS calls it private inurement, which contradicts the purpose of the charitable organization
29 Individual Fundraising Accounts What should it look like? Money should go to the entire team When money goes to the entire group, the benefit is not to the individual, but rather, to fulfill the booster organization s purpose (educational/charitable) All fundraising should be voluntary
30 COMPENSATION
31 Compensation OEC the coaching opinion RC Prohibits a person from accepting additional compensation for performing his or her official duties Support group may not compensate the coach or supplement the compensation the coach already is receiving from the district District is the ONLY lawful source of compensation for coaching duties Booster group could make a voluntary gift to the district. District then can use the $$ for any permissible purpose. Nominal gifts
32 OSBA resources Legal hotline 855-OSBA-LAW OSBA Publications ards.org/catalog/publicati ons/effective-boostergroups-and-supportorganizations
33 Thank you! Ohio Visit our website at:
Booster Groups: Benefit, Burden or Both? OSBA School Law for Treasurers Workshop
October 27, 2016 Booster Groups: Benefit, Burden or Both? OSBA School Law for Treasurers Workshop Presented by: Pamela A. Leist, Esq. pleist@ennisbritton.com Discussion Points Booster group organization,
More informationAgenda for Today. Controls & Why Requirements of Boosters & Parents Groups. Fundraising
San Jacinto High School Friday, October 8, 2010 1 Agenda for Today Controls & Why Requirements of Boosters & Parents Groups Application, tax exempt status, financial reports, etc. Fundraising Food Sales,
More informationSanctioned Organizations
Sanctioned Organizations Presented by John Little, CFO Muskogee Public Schools What is Sanctioning? Recognition & Attribution Allows organization to operate for benefit of students Finances are exempt
More informationOHIO ATTORNEY GENERAL CHARITABLE LAW SECTION POLICY 201: GAMES OF CHANCE. Date Rev. No. Modification. 3/04/ New Document
OHIO ATTORNEY GENERAL CHARITABLE LAW SECTION POLICY 201: GAMES OF CHANCE 1.0 Purpose This procedure establishes the policy and guidelines for the dissemination of information regarding the conduct of games
More informationEdmond Public Schools. Sanctioned Organizations
Edmond Public Schools Sanctioned Organizations Contact Information for EPS Jeanise Wynn, Business Manager Phone: (405) 340-2881 Email: jeanise.wynn@edmondschools.net Debbie Smith, Executive Assistant Phone:
More informationBooster Club Workshop
Corona-Norco Unified School District Booster Club Workshop May 1, 2017 May 15, 2017 Presenter: Dusty Nevatt, Partner Vavrinek, Trine, Day & Co., LLP Workshop Overview Definition of a Booster Club Fundraising
More informationFINANCIAL GUIDE FOR PARENT ORGANIZATIONS Westminster Public Schools
FINANCIAL GUIDE FOR PARENT ORGANIZATIONS Westminster Public Schools TABLE OF CONTENTS INTRODUCTION... 1 OPTION 1... 2 OPTION 2 AND 3... 2 GENERAL GUIDELINES FOR ALL PARENT ORGANIZATION GROUPS WITHIN DISTRICT...
More informationSPECIAL EVENTS POLICY March 2010
SPECIAL EVENTS POLICY March 2010 Purpose Statement The Northern Arizona University Foundation (NAUF) operates and raises funds for the benefit of the Northern Arizona University (University) under federal,
More informationBooster Clubs and School Related Organizations Guidelines
Booster Clubs and School Related Organizations Guidelines 1 FOWARD This manual is designed to assist Booster Club officers, School Support Organizations ( club(s) and/or organization(s) ) and members by
More informationDEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES OFFICE OF CHARITABLE GAMING PO Box 526, Richmond, VA (804)
FORM 201 - R VDACS FINANCE CODE: 988-02199 A. B. C. D. E. F. G. H. I. J. DEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES OFFICE OF CHARITABLE GAMING PO Box 526, Richmond, VA 23218 (804) 371-0495 www.vdacs.virginia.gov
More informationBOOSTER CLUB TRAINING. Department of Athletics Temple Independent School District
BOOSTER CLUB TRAINING Department of Athletics Temple Independent School District Booster Club Website www.wildcatstrong.com Hover over Wildcat HQ Select Booster Clubs Board Policy GE Local The Board is
More informationJOHNSTON COUNTY PUBLIC SCHOOLS INTERNAL AUDIT DEPARTMENT PTA, PTO AND BOOSTER CLUB HANDBOOK
JOHNSTON COUNTY PUBLIC SCHOOLS INTERNAL AUDIT DEPARTMENT 2017-2018 PTA, PTO AND BOOSTER CLUB HANDBOOK Table of Contents Organization Guidelines 3 Financial Guidelines 3 Fundraiser Guidelines 4 Treasurer
More informationParent Support Organizations Mandatory Training August 18, 2018
Parent Support Organizations Mandatory Training August 18, 2018 Vnet & GPS Finance TRAINING AGENDA I. Purpose of Training II. Definition and Role of the Parent Support Organization (PSO) A. Types B. Role
More informationTHE SCHOOL DISTRICT OF ESCAMBIA COUNTY OUTSIDE SUPPORT ORGANIZATIONS
THE SCHOOL DISTRICT OF ESCAMBIA COUNTY OUTSIDE SUPPORT ORGANIZATIONS Guidelines Manual APPROVED ESCAMBIA COUNTY SCHOOL BOARD OCT 1 8 2016 MALCOLM TH0' 1/'.S, SUPCR!MTE ldent VERIFIED BY RECORDING SECRETARY
More informationCOOPERATIVE ORGANIZATIONS THE SCHOOL DISTRICT OF LEE COUNTY
COOPERATIVE ORGANIZATIONS THE SCHOOL DISTRICT OF LEE COUNTY TABLE OF CONTENTS Section Page Number Guidelines 1-3 Annual Checklist 4 Forms and Instructions 5-9 Technical Assistance 10-12 (Non Authoritative/Best
More informationCHARITY GAMING. (2) Bingo means a game played with bingo cards in which the player covers squares when objects similarly numbered are randomly drawn.
CHARITY GAMING SECTION A. DEFINITIONS (1) Benevolent organization means any non-profit organization organized and existing exclusively for the relief of poverty, distress, disaster, or other condition
More informationFRISCO INDEPENDENT SCHOOL DISTRICT
FRISCO INDEPENDENT SCHOOL DISTRICT STUDENT SERVICES BOOSTER CLUB REQUIREMENTS AND OPERATIONAL GUIDELINES 2017-2018 FOREWORD Frisco Independent School District recognizes the importance of parent and community
More informationFORMATION AND FINANCIAL GUIDELINES FOR BOOSTER ORGANIZATIONS
FORMATION AND FINANCIAL GUIDELINES FOR BOOSTER ORGANIZATIONS Parent Organizations / Booster Groups are parent organizations established to support school programs or student groups. The School District
More informationDeKalb County Raffle and Poker Run Ordinance
DeKalb County Raffle and Poker Run Ordinance Ordinance O2016-06 I. TITLE This chapter shall be known, cited and referred to as the DeKalb County Raffle and Poker Run Ordinance. II. PURPOSE The purpose
More informationChapter 5.18 RAFFLES AND POKER RUNS
Chapter 5.18 RAFFLES AND POKER RUNS Sections: 5.18.010 Definitions 5.18.020 Licensing 5.18.030 License Application Restrictions 5.18.040 Ineligibility 5.18.050 Conduct of Raffles and Poker Runs 5.18.060
More informationThis package is meant to be used simply as a guide. The State Legalized Games of Chance has full authority over games of chance.
Township of Wall Township Clerk s Office 2700 Allaire Road Wall, NJ 07719 (732)449-8444 Ext. 2200 clerk@townshipofwall.com Raffles This packet has been designed to assist registered organizations with
More informationBoard Approved 9/20/16 OUTSIDE SUPPORT ORGANIZATION MANUAL
OUTSIDE SUPPORT ORGANIZATION MANUAL 1 2 Board Approved 9/20/16 Outside Support Organizations The School District encourages citizens to form Outside Support Organizations (OSO). These organizations support
More informationSchool Support Organizations & Groups. Rutherford County Schools Boardroom 6:30 PM, Monday, Aug. 20, 2018
School Support Organizations & Groups Rutherford County Schools Boardroom 6:30 PM, Monday, Aug. 20, 2018 SSG - School Support Group SSG can be either Booster Club or a PTO SSG semi-independent group that
More information12.01: Definitions RAFFLE AND BAZAAR REGULATIONS 940 CMR 12.00
RAFFLE AND BAZAAR REGULATIONS 940 CMR 12.00 940 CMR 12.00 shall apply to any raffle conducted under M.G.L. c. 271, 7A in which the value of the prize or prizes to be awarded exceeds $10,000 or in which
More informationUNIVERSITY OF WISCONSIN-SUPERIOR INFORMATION PACKET FOR CONDUCTING CLASS A RAFFLES
UNIVERSITY OF WISCONSIN-SUPERIOR INFORMATION PACKET FOR CONDUCTING CLASS A RAFFLES (Raffles where some or all of the tickets are sold on days other than the day of the raffle drawing.) Any university department
More informationCorona Norco Uni ied School District BOOSTER CLUB MANUAL. Suppor ng the students of CNUSD
Corona Norco Uni ied School District BOOSTER CLUB MANUAL Suppor ng the students of CNUSD TABLE OF CONTENTS I. Operating Requirements A. Booster Club Basic Requirements... Page 1 II. General Guidelines
More informationGENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2011 H 1 HOUSE BILL Short Title: Casino Night for Nonprofits. (Public)
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION H 1 HOUSE BILL Short Title: Casino Night for Nonprofits. (Public) Sponsors: Representative Owens (Primary Sponsor). For a complete list of Sponsors, see Bill
More informationLEGAL AND TAX ASPECTS WORKSHOP
LEGAL AND TAX ASPECTS WORKSHOP Marilyn Jacobs April 27, 2018 This training is provided for educational, compliance and loss-prevention purposes only, and absent the express prior agreement of DWK, does
More informationGoose Creek Consolidated Independent School District. BOOSTER CLUB & PTO GUIDELINES - Revised February
Goose Creek Consolidated Independent School District BOOSTER CLUB & PTO GUIDELINES - Revised February 2017 - Table of Contents Overview... 1 Booster Club Formation... 1 Booster Club Funds & Finances...
More informationResources for Starting a 501(c)(3) Peter Shaw Assistant School District Attorney
Resources for Starting a 501(c)(3) Peter Shaw Assistant School District Attorney Disclaimer School Board Regulation 801.3AR Membership shall be primarily made up of parents and community members, though
More informationAPPLICATION FOR LICENSE TO CONDUCT A RAFFLE (Ordinance No Passed 8/21/17)
120 Barrington Avenue East Dundee, IL 60118 (847) 428-2822 (847) 428-2956 FAX Name of Organization: APPLICATION FOR LICENSE TO CONDUCT A RAFFLE (Ordinance No. 17-44 Passed 8/21/17) Address of Organization:
More informationCharitable nonprofit organization Training
Charitable nonprofit organization Training Washington State Gambling Commission Mission Statement: Protect the public by ensuring that gambling is legal and honest RCW 9.46.0209 Nonprofit Qualifications
More informationBooster Clubs and PTA/PTO Groups. also available at wfisd.net
Booster Clubs and PTA/PTO Groups also available at wfisd.net Table of Contents Introduction I. Formation, name and registration Annual self-audit Obtaining an Employer Identification Number (EIN) Becoming
More informationPTA and Booster Club Training Presented by Financial Services, Athletics, and Internal Audit Services
PTA and Booster Club Training 2017 Presented by Financial Services, Athletics, and Internal Audit Services Presented By Mary Russell, Executive Director of Financial Services Greg Priest, Athletic Director
More informationFIRST THINGS TO DO WHEN YOU BECOME PTA TREASURER
Part 1 of 2 FIRST THINGS TO DO WHEN YOU BECOME PTA TREASURER 1. Create or update the Treasurer s Procedure Book. 2. Obtain list of the five Florida PTA Compliance Requirements and Standards of Affiliation,
More informationPICKLE CARD REGULATIONS
PICKLE CARD REGULATIONS Numerical Index REVISED REG. NO. SUBJECT DATE Reg-35-300 Scope and Definitions... 11/12/02 Reg-35-301 Qualification for License to Conduct a Lottery by the Sale of Pickle Cards...
More informationBooster Club & Parent Organization Guidelines
Booster Club & Parent Organization Guidelines October 2017 FOREWORD This manual is designed to assist Booster Club and Parent Organization officers and members by providing organizational and financial
More informationRaffle Training Washington State Gambling Commission (800)
Raffle Training Washington State Gambling Commission (800) 345-2529 GC5-016 (Rev. 4/10) Regional Offices Everett (425) 304-6300 Tacoma (253) 671-6280 Spokane (509) 325-7900 Call the closest regional office
More informationNONPROFIT RAFFLES. Legal Requirements in South Carolina
NONPROFIT RAFFLES Legal Requirements in South Carolina 1 WHAT IS A RAFFLE? S. C. CODE 33-57- 1 10 South Carolina law defines raffle as a game of chance in which a participant is required to pay something
More informationCorona-Norco Unified School District. Booster Club Manual
Corona-Norco Unified School District Booster Club Manual TABLE OF CONTENTS I. Operating Requirements a. Booster Club Basic Requirements II. General Guidelines and Information a. Purpose of a Booster Club
More informationIC Chapter 5. Conduct of Allowable Events
IC 4-32.2-5 Chapter 5. Conduct of Allowable Events IC 4-32.2-5-1 Criminal gambling statutes inapplicable to allowable events Sec. 1. IC 35-45-5 does not apply to a person who conducts, participates in,
More informationThe Legalized Games of Chance Control Commission
The Legalized Games of Chance Control Commission Community Groups, Organizations, Service Groups and Churches engage in various fund raising activities every day, from car washes and bake sales to bingo
More informationW:qr nmmnnfuraltq nf JlRassarqusrffs Massachusetts Gaming Commission
W:qr nmmnnfuraltq nf JlRassarqusrffs Massachusetts Gaming Commission 84 State Street, Suite 720 Boston, Massachusetts 02109 CHAIRMAN STEPffEN P. CROSBY COMMISIONERS TEL: (617) 979-8400 FAX: (617) 725-0528
More informationInformation for Sumner County School Support Organizations
Information for Sumner County School Support Organizations School Support Organization (SSO) Start Up Instructions and General Information These suggestions are not to be considered legal advice. You may
More informationOREGON DEPARTMENT OF JUSTICE CHARITABLE ACTIVITIES SECTION
OREGON DEPARTMENT OF JUSTICE CHARITABLE ACTIVITIES SECTION APPLICATION FOR A NEW CLASS A AND B LICENSE TO OPERATE BINGO GAMES INSTRUCTIONS This form is to be filed by organizations applying for a new class
More informationPROSPER INDEPENDENT SCHOOL DISTRICT
PROSPER INDEPENDENT SCHOOL DISTRICT 2018-2019 BOOSTER CLUB GUIDELINES 0 Important: Prosper Independent School District prepared these Guidelines to assist Booster Clubs in following various policies and
More informationAutauga County Schools. Parent Support Organizations Guidelines and Procedures
Autauga County Schools Parent Support Organizations Guidelines and Procedures Revised 6/27/2017 TABLE OF CONTENTS GENERAL INFORMATION. I. ORGANIZATION FORMATION OF ORGANIZATION BYLAWS OFFICERS AND DIRECTORS
More informationWICHITA FALLS INDEPENDENT SCHOOL DISTRICT GUIDELINES FOR OPERATIONS. BOOSTER CLUBS and PTA/PTO GROUPS
WICHITA FALLS INDEPENDENT SCHOOL DISTRICT GUIDELINES FOR OPERATIONS BOOSTER CLUBS and PTA/PTO GROUPS Table of Contents Introduction I. Formation, name and registration Annual self-audit Obtaining an Employer
More informationConducting Raffles Procedure
Conducting Raffles Procedure Procedure Number 4.3P Effective Date November 2, 2010 1.0 PURPOSE Gambling is illegal in the State of Wyoming according to Chapter 7 of Title 6 of the Wyoming Statutes Offenses
More informationROBERTS/SMART CENTRE (RSC) - THIRD PARTY EVENT TOOLKIT
ROBERTS/SMART CENTRE (RSC) - THIRD PARTY EVENT TOOLKIT Fundraising Guidelines 1. RSC encourages fundraising events that are compatible with our mission, vision and values. Prior approval to hold a third
More information4/30/2015 FINANCIAL PROCEDURES FOR LOCAL SCHOOLS. Accounting for Extra-Curricular Activities. Student Organizations
Accounting for Extra-Curricular Activities Sonja Peaspanen Alabama Department of Education May 5, 2015 FINANCIAL PROCEDURES FOR LOCAL SCHOOLS APPROVED June 10, 2010 www.alsde.edu Department Offices LEA
More informationSumner County School Support Organizations
Sumner County School Support Organizations School Support Organization (SSO) Start Up Instructions and General Information Additional information and resources for School Support Organizations may be found
More informationNonprofits Organizations and Fundraising 180
www.revenue.state.mn.us Nonprofits Organizations and Fundraising 180 Sales Tax Fact Sheet 180 Fact Sheet What s new in 2017 Starting July 1, 2017 Qualifying fundraising sales may be made at premises that
More informationBOOSTER CLUB HANDBOOK
BOOSTER CLUB HANDBOOK Pikeville Junior High/High School 120 Championship Drive Pikeville, KY 41501 (606) 432-0185 Message From the School Dear Stakeholders, On behalf of the students, faculty, and administration
More informationTHE SCHOOL DISTRICT OF GREENVILLE COUNTY
THE SCHOOL DISTRICT OF GREENVILLE COUNTY Fall 2018 The District appreciates the assistance that support groups provide to students Consistency of general practices and financial reporting will help ensure
More informationCity Portland City Portland. Contact Telephone Number
Town of Portland, Connecticut 33 East Main Street P.O. Box 71 Portland, CT 06480-0071 www.portlandct.org Phone: (860) 342-6715 Fax: (860) 342-6714 Equal Opportunity Provider and Employer Office of the
More informationExempt Organizations Fundraising & Special Event Reporting. Presented by Morris J. Peacock, CPA APPL Conference February 18, 2015
Exempt Organizations Fundraising & Special Event Reporting Presented by Morris J. Peacock, CPA APPL Conference February 18, 2015 Overview of Discussion What are fundraising and gaming activities? How are
More informationDisaster Fundraising In Texas
Disaster Fundraising In Texas A guide to fundraising laws for individuals who are interested in raising or donating money to a Texas charity in light of Hurricane Harvey TABLE OF CONTENTS 1. I WISH TO
More informationBOOSTER CLUBS, AND PARENT ORGANIZATIONS. August 2016
BOOSTER CLUBS, AND PARENT ORGANIZATIONS August 2016 OVERVIEW GASB 39- (Why we require information) Parent Organizations Booster Clubs Community Organizations WHY--- GOVERNMENTAL ACCOUNTING STANDARDS BOARD
More informationCHESTER UPLAND SCHOOL DISTRICT
No. 707 CHESTER UPLAND SCHOOL DISTRICT SECTION: PROPERTY TITLE: USE OF SCHOOL FACILITIES ADOPTED: September 19, 2013 REVISED: N/A 707. USE OF SCHOOL FACILITIES 1. Purpose SC 775 Although the Governing
More informationKISD September
Many organizations offer valuable assistance to the District in fundraising, voluntary help, and substantial fan support for school activities. Although the intent of these organizations is to assist and
More informationSB :06. POLICY CATEGORY: Accounting/Administration. Policy on Gift Acceptance by Corporation
SB 2015-2016:06 The policies of Associated Students Incorporated are in compliance with the regulations of the California State Polytechnic University, Pomona, the CSU Chancellor and the CSU Board of Trustees,
More informationBOOSTER CLUB GUIDELINES
BOOSTER CLUB GUIDELINES 2017 2018 1 LEAND -,'ISD LEADING TO A BRIGHT ER104ix FUTURE August 3, 2017 Dear Parents and/or Guardians: On behalf of the Leander Independent School District's Board of Trustees,
More informationFFO & Booster Club Policy & Procedure Guidelines
FFO & Booster Club Policy & Procedure Guidelines 2017-2018 Catalina Foothills Unified School District No. 16 Angelie Hawley Director of Finance ahawley@cfsd16.org 1 INTRODUCTION Thank you for attending!
More informationBooster Clubs Questions and Answers (in italics)
Booster Clubs Questions and Answers (in italics) Board Policy (Employees) DBD Regulations: Employees and Financial Capacity 1. If an employee is in charge of a concession stand, does that fall in the same
More informationBooster Organization Handbook
Booster Organization Handbook Contents Steps to Start a Booster Organization Step 1 Organize Step 2 Take Care of Legalities Step 3 Create a Financial System Step 4 Apply for Booster Recognition with your
More informationThird Party Fundraising Events
Number 50 August 2009 Third Party Fundraising Events Conducting fund raising events to grow a fund at a community foundation is a common activity by many donors. People have come up with fun and often
More informationGEORGETOWN ISD BOOSTER CLUB POLICIES/GUIDELINES
GEORGETOWN ISD BOOSTER CLUB POLICIES/GUIDELINES FOREWORD This manual is designed to assist Booster Club officers and members by providing organizational and financial guidance. Only approved organizations,
More informationState governments regulate a nonprofit s charitable solicitations. Adopt policy regarding donor privacy and use of donor names.
Fundraising State governments regulate a nonprofit s charitable solicitations. Deceptive or abusive techniques are prohibited. Use IRS Form 990 and 990-EZ to disclose the percentage of funds raised that
More informationHOTV ByLaws. File for Status. Bank Account. Record Retention. Heart of the Valley 501C3 Investigation Report. ByLaws. Requirements: Mission Statement:
Legal Requirements Slides before 1st Section Divider Requirements: Heart of the Valley 501C3 Investigation Report HOTV ByLaws Mission Statement: File for Status ByLaws Incorporation Bank Account Record
More informationHouse Bill 2358 Ordered by the House February 7 Including House Amendments dated February 7
th OREGON LEGISLATIVE ASSEMBLY--0 Regular Session A-Engrossed House Bill Ordered by the House February Including House Amendments dated February Introduced and printed pursuant to House Rule.00. Presession
More informationBooster Clubs and School Support Organizations Guidelines
Booster Clubs and School Support Organizations Guidelines TABLE OF CONTENTS Organization 3 Federal and State Reporting 8 Sales Tax 10 Accounting for Transactions 12 Fund Raising 17 Donations 19 Scholarship
More informationLEGAL & FINANCIAL GUIDELINES
LEGAL & FINANCIAL GUIDELINES I. Introduction 1. National League for Nursing (NLN) must be aware of the activities carried on by Constituent Leagues (CLs) in its name. A court could deem an act by a CL
More informationAsst. Supt. Office, c/o 524 Broad Street, Wadsworth, OH Facility Use and Rental Information (Policy 7510)
Asst. Supt. Office, c/o 524 Broad Street, Wadsworth, OH 44281 Facility Use and Rental Information (Policy 7510) Updated August 2018 The facilities of the Wadsworth City School District shall be available
More informationBUDGET POLICY & GUIDELINES FOR STUDENT GOVERNMENT RECOGNIZED ORGANIZATIONS
2015-2016 BUDGET POLICY & GUIDELINES FOR STUDENT GOVERNMENT RECOGNIZED ORGANIZATIONS TABLE OF CONTENTS I. GENERAL PROVISIONS & REGULATIONS 3 II. SPECIFIC FUNDING POLICIES 3 A. EQUIPMENT & UNIFORM POLICY
More informationApplication for Nonprofit Exempt Status Sales Tax
Application for Nonprofit Exempt Status Sales Tax The Application Process We will link your application to your Minnesota Tax ID Number to track the status of your application. If your organization does
More informationPARENT ORGANIZATIONS TAX FILING REQUIREMENTS
PARENT ORGANIZATIONS TAX FILING REQUIREMENTS Leland Dushkin, CPA Tax Manager Hereford, Lynch, Sellars & Kirkham, PC ldushkin@hlsk.com 1406 Wilson Road, Suite 100 Conroe, TX 77304 936-756-8127 or 936-441-1338
More informationCAPITAN MUNICIPAL SCHOOL BOARD OF EDUCATION SECTION D FISCAL MANAGEMENT
CAPITAN MUNICIPAL SCHOOL BOARD OF EDUCATION SECTION D FISCAL MANAGEMENT Table of Contents Page Number D.1 Fiscal Management Goals/Priority Objectives... 3 D.2.0 Annual Budget... 3 D.2.1 Fiscal Year...
More informationFacility Rental Guidelines
Facility Rental Guidelines Cape Coral Charter School Authority Cape Coral, Florida PURPOSE The purpose of this procedure is to establish the rules, conditions, and fees under which Cape Coral Charter School
More informationBINGO REGULATIONS. Numerical Index
BINGO REGULATIONS Numerical Index REVISED REG. NO. SUBJECT DATE Reg-35-200 Scope and Definitions... 9/05/05 Reg-35-201 Qualification for License to Conduct Bingo... 11/12/02 Reg-35-202 License Requirements;
More informationRAISING FUNDS FOR THE OHSU KNIGHT CANCER INSTITUTE
RAISING FUNDS FOR THE OHSU KNIGHT CANCER INSTITUTE Thank you for your interest in making the OHSU Knight Cancer Institute the beneficiary of your fundraising efforts. We are very grateful for the volunteers
More informationCAMPS & CLINICS Table of Contents
CAMPS & CLINICS Table of Contents DISTRICT GUIDELINES.. 2 Guidelines for School Sponsored Events.4 Extracurricular Addenda Agreement W-9 Financial Summary for Camps and Clinics Payroll Expenses 1099 Expenses
More informationThe following are common situations where the acquisition of property by a charitable organization is not subject to sales tax.
DEPARTMENT OF REVENUE SALES AND USE TAX 1 CCR 201-4 Regulation 39-26-718 CHARITABLE AND OTHER EXEMPT ORGANIZATIONS (1) General Rule. (c) Purchases by charitable organizations are exempt from state sales
More informationParent Organization Handbook. Lake Travis Independent School District
Parent Organization Handbook Lake Travis Independent School District FORWARD This manual is designed to assist parent organization officers and members by providing organizational and financial guidance.
More informationBooster Clubs and School Support Organizations Guidelines
Booster Clubs and School Support Organizations Guidelines Lake Worth Independent School District 1 2013-2014 Adopted by the Board of Trustees 12/17/2012 For implementation beginning the 2013-2014 school
More informationRAFFLE or POKER RUN LICENSE APPLICATION
RAFFLE or POKER RUN LICENSE APPLICATION Jefferson County, Illinois ************************** For Office Use Only Fee Collected: $15 Raffle Date Paid $25 Poker Run Receipt No. APPROVED: Date Approved:
More informationCAMPBELL UNION HIGH SCHOOL DISTRICT
CAMPBELL UNION HIGH SCHOOL DISTRICT 2016-2017 PARENT ORGANIZATION and BOOSTER CLUB OPERATING MANUAL Page 1 TABLE OF CONTENTS Page # Foreword 5 Why This Manual 6 ASB vs. Parent Organization or Booster Club
More informationAGENDA Welcome and Introductions Objectives Section 1 Sections 2 and 3 Sections 4 and 5 Section 6 Section 7 and 8 Questions and Answers 2
4-H Treasurer Training 1 AGENDA Welcome and Introductions Objectives Section 1 Sections 2 and 3 Sections 4 and 5 Section 6 Section 7 and 8 Questions and Answers 2 OBJECTIVES Overview of new financial policies.
More informationProcedures for Fundraising Activities
Procedures for Fundraising Activities AASBO May 4, 2016 Aesha King, CSFO Midfield City Jennifer Hornsby, CSFO Pike County First Step: DEFINE and APPROVE! Fundraiser Authorization Form WHO: Sponsor, Club,
More informationCommunity Use of School Buildings
File: KF Community Use of School Buildings Under Massachusetts General Law Chapter 71, Section 71, for the purpose of promoting the usefulness of public school property, the school committee of any town
More informationDistrict Business Office Staff YES NO N/A Comments
Internal Controls Checklist by Job Responsibility A No response to any of the following questions may indicate an internal control weakness. The district should perform a self-evaluation and investigate
More informationAccounting Procedures for Student and Parent Organizations
Accounting Procedures for Student and Parent Organizations AASBO LSFM Program May 2015 David Smith, Executive Director Alabama Association of School Business Officials 1 Accounting Procedures for Student
More informationAllen ISD Booster Club Guidelines
Allen ISD Booster Club Guidelines Revised: February 5, 2013 FOREWORD The Booster Club Guidelines were prepared to assist booster clubs by providing organizational and financial guidance. It also aims to
More informationPOLICY: DONOR INITIATED FUNDRAISING POLICY Approved: January 8, 2019 Reviewed and Approved: Reviewed and Revised: INTRODUCTION
POLICY: DONOR INITIATED FUNDRAISING POLICY Approved: January 8, 2019 Reviewed and Approved: Reviewed and Revised: INTRODUCTION Community Foundation of Harford County ( CFHC or the Community Foundation
More informationPTO / BOOSTER CLUB GUIDELINES
PTO / BOOSTER CLUB GUIDELINES 2017-2018 1 Dear Parents: On behalf of the Granbury Independent School District s Board of Trustees, I want to express my sincere appreciation for the time and energy you
More informationTreasurer Training. Fall 2017
Treasurer Training Fall 2017 What s New? Student Financial Services (SFIN) SSC 230 Student Clubs & Organizations Financial Coordinator: TBA Open M-F 8am-5pm NO service fee The Basics Club Treasurer Responsibilities?
More informationNEBO SCHOOL DISTRICT BOARD OF EDUCATION POLICIES AND PROCEDURES
NEBO SCHOOL DISTRICT BOARD OF EDUCATION POLICIES AND PROCEDURES K School / Community Relations PTAs, PTOs, Booster Clubs, and Other Parent Support Groups KAB DATED: April 11, 2018 SECTION: POLICY TITLE:
More informationFundraising Law and Regulation January 2015 PLI Presentation
Fundraising Law and Regulation January 2015 PLI Presentation Elizabeth M. Guggenheimer Lawyers Alliance for New York eguggenheimer@lawyersalliance.org What is Fundraising Activity? Fundraising activity
More informationDiane Branstetter, CFO Teresa Carter, Finance Manager/Asst Treasurer Tracy Hargrove, Finance/Fixed Assets
Diane Branstetter, CFO Teresa Carter, Finance Manager/Asst Treasurer Tracy Hargrove, Finance/Fixed Assets Sanctioning is simply the official recognition of an organization by the local school board. Sanctioning
More informationGLOSSARY OF TERMS USED IN FORM 990 QUESTIONNAIRE
GLOSSARY OF TERMS USED IN FORM 990 QUESTIONNAIRE This was sourced out of the IRS publication. We selected terms that may apply to your organization. Please see entire Glossary on the IRS website, http://www.irs.gov/pub/irs-tege/990_instructions_glossary_040708.pdf
More information