# Running a Booster Club Fundraising Event, Start to Finish

> How to run a booster club fundraising event: budget and break-even, district approval, permits, insurance, ticket disclosures, cash control, and the report.

- URL: https://boosterclub.org/fundraising/events/
- Section: Fundraising
- Updated: 2026-10-08

A booster club fundraising event is any gathering the club organizes to raise money: a dinner, an auction, a golf tournament, a fun run, a pancake breakfast, a trivia night. Events build community and reach people beyond the club's own families, but they cost more volunteer time per dollar than any other kind of fundraising. An event chair runs each event under a budget the board approves; the treasurer controls tickets, cash, and deposits.

This page is the planning framework that applies to any event. Specific event ideas, with typical results, live in [Booster Club Fundraising Ideas](https://boosterclub.org/fundraising-ideas/).

## Decide Whether the Event Is Worth Running

Before committing, the board answers four questions:

1. **What is the net goal?** Gross revenue is not the measure; net after every cost is.
2. **Who will attend?** An event that draws grandparents, alumni, and local businesses brings in new money. An event that sells tickets only to the club's own families counts as one of the year's [family asks](https://boosterclub.org/fundraising/planning-calendar/).
3. **How many volunteer hours will it take?** Divide the expected net by the total hours. A low return per hour is a reason to choose something simpler.
4. **Does it fit the calendar?** Check the school's master calendar and other groups' events.

## Planning Timeline

| When | Work |
|---|---|
| 4 to 6 months before | Set the goal; draft the budget; pick the date and venue; request district facility and fundraising approval |
| 3 months before | Apply for permits; confirm insurance; sign vendors; sell event sponsorships |
| 6 to 8 weeks before | Open ticket sales; begin promotion; open volunteer sign-ups; collect auction items |
| 2 weeks before | Prepare the cash plan, starting funds, and count sheets; confirm volunteers; print materials |
| Event day | Run shifts; control cash; record auction results |
| Within 1 business day | Count and deposit all cash |
| Within 30 days | Pay all bills; reconcile; send acknowledgments; present the post-event report |

The district's approval process may set its own lead time. Tennessee, for example, requires a school support organization to get the director of schools' approval before scheduling any fundraiser ([Tennessee Comptroller](https://comptroller.tn.gov/office-functions/la/resources/manuals/redirect-school-support-organizations.html)). See [School District Fundraising Policies and MOUs](https://boosterclub.org/fundraising/district-policies/).

## The Event Budget

The board approves an event budget before any money is spent.

| Revenue | Expenses |
|---|---|
| Ticket sales | Venue or facility fees, custodial charges |
| Event sponsorships | Food and beverages |
| Auction or paddle-raise proceeds | Rentals (tables, tents, sound) |
| Concessions and merchandise | Permits and licenses |
| Donations at the event | Event insurance |
| | Printing and signage |
| | Prizes and awards |
| | Payment processing fees |

**Break-even example.** A dinner has $2,000 in fixed costs (venue, rentals, insurance, printing). Each ticket sells for $40 and food costs $15 per guest, so each ticket contributes $25 toward fixed costs. The event breaks even at 80 tickets ($2,000 divided by $25). At 150 tickets, it nets $1,750 (150 times $25, minus $2,000). If the chair cannot see a realistic path well past break-even, the event needs a smaller cost base or a different format.

## Approvals and Permits

Requirements vary by state, county, city, and district. The categories to check are school district policies on grounds, equipment, and food service; local solicitation permits; and municipal rules on public gatherings, fire safety, traffic, food sales, and health and safety.

| Item | Usually issued by | When it applies |
|---|---|---|
| Facility use and fundraising approval | School district | Any event on school property or using the school's name |
| Temporary food permit | County or city health department | Selling food to the public; some places exempt certain nonprofit sales |
| Alcohol permit | State alcohol agency or local authority | Serving or selling alcohol; many districts bar alcohol on school property entirely |
| Raffle or 50/50 license | State, sometimes county or city | Any drawing that requires payment to enter; see [Raffles](https://boosterclub.org/raffles/) |
| Fire, occupancy, and tent permits | Local fire marshal or building department | Large crowds, tents, open flames |
| Sales tax registration or exemption | State revenue agency | Selling goods, food, or merchandise; see [Sales Tax](https://boosterclub.org/taxes/sales-tax/) |

Sales tax rules differ sharply by state. Texas, for example, allows qualifying exempt organizations two one-day tax-free sales or auctions each calendar year, and treats certain food sold by booster clubs and other school support organizations as nontaxable when all net proceeds go to the organization, under conditions set out in [Texas Comptroller Publication 96-122](https://comptroller.texas.gov/taxes/publications/96-122.php). Other states tax the same sales.

## Insurance

The club's general liability policy should cover its events; the chair confirms that before signing a venue contract. Districts and venues often require a certificate of insurance and sometimes ask to be named as an additional insured. Vendors that serve food, run inflatables, or provide equipment should supply their own certificates. Serving alcohol usually requires liquor liability coverage. See [Booster Club Insurance](https://boosterclub.org/governance/insurance/).

## Tickets, Auctions, and the $75 Disclosure

When a guest pays more than $75 for something that is partly a gift and partly a purchase, the club must give a written disclosure stating the deductible amount and a good faith estimate of the value received. IRS [Publication 1771](https://www.irs.gov/pub/irs-pdf/p1771.pdf) uses this example: a donor pays $100 for a concert ticket worth $40, so no more than $60 is deductible, and the club must disclose that. The penalty for failing to disclose is $10 per contribution, up to $5,000 per event.

Practical rules:

1. Print the disclosure on tickets and the ticket order page: "The estimated value of the meal and entertainment is $40 per person. The amount paid above $40 may be deductible as a charitable contribution."
2. Give each auction buyer a receipt showing the price paid and the club's good faith estimate of the item's value. Only the amount paid above that value can be a contribution.
3. Raffle tickets are never deductible, whatever the price (IRS Publication 526).

## Volunteers and Cash

Every event needs a shift chart with named people, start and end times, and a lead for each area: setup, check-in, cash, food, auction, and cleanup. See [Recruiting and Managing Booster Club Volunteers](https://boosterclub.org/fundraising/volunteers/).

Cash follows the club's written procedures: two unrelated people at every cash point, a starting fund recorded in advance, a count sheet signed by both counters, and a deposit by the next business day. See [Handling Cash at Booster Club Events](https://boosterclub.org/finance/cash-handling/).

## The Post-Event Report

Within 30 days, the chair presents a written report to the board:

- Gross revenue by line, matched to deposits
- Expenses by line, matched to receipts
- Net result against the goal and the budget
- Attendance and tickets sold
- Volunteer hours and net per volunteer hour
- Sponsors and donors to thank
- What to keep, change, or drop next year

The secretary files the report with the minutes; it becomes the next chair's starting point.

## Common Mistakes

- **Budgeting gross, not net.** A $10,000 auction with $7,000 in costs raised $3,000.
- **Booking the venue before district approval.** Deposits are lost when approval is denied.
- **No disclosure on gala tickets.** It is the most common acknowledgment error, and it carries a per-ticket penalty.
- **One volunteer handling all the cash.** It puts the volunteer at risk and the club's money at risk.
- **No written report.** The next chair starts from nothing and repeats the same mistakes.

## Checklist

### Before the Event
- [ ] Set the net goal and draft the event budget, then get board approval (event chair)
- [ ] Obtain district facility use and fundraising approval
- [ ] Apply for food, alcohol, raffle, and fire permits that apply
- [ ] Confirm insurance and collect vendor certificates
- [ ] Add the $75 disclosure to tickets and the order page (treasurer)
- [ ] Fill every volunteer shift and name a lead for each area
- [ ] Prepare the starting cash fund and count sheets (treasurer)

### Event Day
- [ ] Keep two people at every cash point
- [ ] Record auction winners and prices on signed sheets

### After the Event
- [ ] Count and deposit all cash by the next business day (treasurer)
- [ ] Pay all bills and reconcile revenue to deposits
- [ ] Send acknowledgments and auction receipts
- [ ] Present the post-event report to the board within 30 days (event chair)

## Related Pages

- [Handling Cash at Booster Club Events](https://boosterclub.org/finance/cash-handling/) for the counting and deposit procedure
- [How to Run a Booster Club Raffle](https://boosterclub.org/raffles/how-to-run-a-raffle/) for drawings at events
- [Booster Club Insurance](https://boosterclub.org/governance/insurance/) for event coverage
- [Donation Receipts and Acknowledgment Letters](https://boosterclub.org/taxes/donor-acknowledgments/) for disclosure wording
- [Booster Club Fundraising Ideas](https://boosterclub.org/fundraising-ideas/) for event formats and typical results

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*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. IRS: https://www.irs.gov/pub/irs-pdf/p1771.pdf
2. Texas Comptroller: https://comptroller.texas.gov/taxes/publications/96-122.php
3. IRS: https://www.irs.gov/publications/p526
4. Tennessee Comptroller of the Treasury: https://comptroller.tn.gov/office-functions/la/resources/manuals/redirect-school-support-organizations.html