BoosterClub.org Disclaimer

General Information Only

The guide describes the rules that apply to booster clubs in general. It is not legal, tax, or accounting advice, and it is not written for the facts of any one club. Two clubs that look alike can owe different filings because of their state, their revenue, their structure, or their agreement with the school district.

Reading the guide, using its checklists or sample documents, or writing to the site does not create an attorney-client, accountant-client, or other professional relationship. BoosterClub.org does not review a club’s documents, filings, or records.

Who BoosterClub.org Is

BoosterClub.org is not a law firm, an accounting firm, or a government agency. It is not affiliated with, endorsed by, or acting for the Internal Revenue Service (IRS), any state agency, or any school district. Names of agencies and forms appear on the site because the rules come from those agencies, not because of any relationship with them.

Rules Change and Vary

Federal and state rules change. Fees, dollar thresholds, due dates, form numbers, and agency procedures are revised, sometimes with little notice. Each page shows the date it was last updated, and a rule may have changed since that date.

Many requirements also vary by state, and many school districts add their own rules for booster clubs. A rule described for one state does not apply in another. Before acting, a club confirms the current requirement with the IRS, the relevant state agency, the school district, and, where the stakes warrant it, a qualified professional such as a certified public accountant or an attorney.

Sample Documents, Templates, and Checklists

Sample bylaws language, policies, letters, agendas, and report formats are starting points. A club adapts each one to its own articles of incorporation, bylaws, state law, and district policy before adopting it, and has it reviewed where the document carries legal weight.

Checklists are aids for organizing the work. They list the common steps in a typical order. They are not a complete list of every obligation that applies to a particular club.

Links to Other Sites

Pages link to the IRS, state agencies, and official state statutes so readers can check the primary source. BoosterClub.org does not control those sites and is not responsible for their content, accuracy, or availability. Where a linked source and a page on this site disagree, the official source governs.

The Club Remains Responsible

Each booster club is its own legal entity. The club, acting through its board and officers, is responsible for its own decisions, its own records, and its own federal, state, and local filings. BoosterClub.org files nothing on a club’s behalf and confers no status on any club. Using the guide does not shift any of that responsibility.

Reporting an Out-of-Date Fact

A reader who finds a fact that is wrong or out of date can report it through the contact page. How the guide’s facts are checked is described under How Pages Are Sourced.