# State Registration for a New Booster Club: What to File

> The state filings a new booster club may need: corporate reports, state tax exemption, sales tax, charitable solicitation registration, and raffle permits.

- URL: https://boosterclub.org/start/state-registration/
- Section: Start
- Updated: 2026-10-06

Federal 501(c)(3) status does not satisfy state law. A new booster club may also need to file a periodic corporate report, apply for a state income or franchise tax exemption, deal with sales tax on purchases and sales, register as a charity before soliciting donations, and get permits for raffles. The treasurer usually owns these filings, with the secretary keeping copies in the permanent records.

The requirements vary by state. The IRS itself tells new organizations to determine their state's registration requirements before applying for federal exemption. Some state filings are due within weeks of formation or of receiving the first donation, long before the IRS determination letter arrives, so the club identifies them early.

## The Five State Filings at a Glance

| Filing | Typical agency | What triggers it | Example |
|---|---|---|---|
| Periodic corporate report | Secretary of State | Being a corporation in the state | California: Statement of Information (Form SI-100), $20, within 90 days of formation and every two years |
| State income or franchise tax exemption | Department of Revenue, Franchise Tax Board, or Comptroller | Being a corporation subject to state income or franchise tax | California: Form 3500A with the IRS determination letter. Texas: Form AP-204 with the IRS exemption letter |
| Sales tax on purchases and sales | Department of Revenue or Comptroller | Buying supplies; selling goods at fundraisers | Texas: exempt booster clubs may hold two one-day tax-free sales or auctions per calendar year |
| Charitable solicitation registration | Attorney General or Secretary of State | Asking the public for donations, or holding charitable assets | California: register with the Attorney General within 30 days of first receiving charitable assets, Form CT-1, $50 |
| Raffle or gaming permit | Gaming commission, Attorney General, or local government | Running a raffle, bingo, or casino night | Varies widely by state and sometimes by city or county |

Each state's requirements, forms, and fees are on the [state pages](https://boosterclub.org/states/). The examples above show how different the rules can be.

## Periodic Corporate Reports

A nonprofit corporation stays in good standing by filing the state's periodic report, often called an annual report, biennial report, or statement of information. The report updates the officers, address, and registered agent. California, for example, requires nonprofit corporations to file Form SI-100 within 90 days of initial registration and every two years after that, with a $20 fee.

Missing these reports is an easy way to lose good standing. Depending on the state, the corporation can be suspended or administratively dissolved, and a suspended corporation can lose rights and protections under state law. The secretary calendars the report and updates it every time officers change.

## State Income or Franchise Tax Exemption

Some states exempt 501(c)(3) organizations automatically. Others require a separate application. Two examples:

- **California.** The Franchise Tax Board states that an organization must apply to get California tax-exempt status. An organization with a federal determination letter files Form 3500A, Submission of Exemption Request, with a copy of the letter. California also requires its own annual returns, separate from the IRS filing. If the IRS later revokes federal exemption, an organization that obtained California exemption through Form 3500A must notify the Franchise Tax Board.
- **Texas.** The Comptroller states that booster clubs are not covered by a school's exempt status but can apply for exemption. A booster club with a 501(c) federal exemption completes Form AP-204, Texas Application for Exemption, and submits it with a copy of its IRS exemption letter. A booster club with a 501(c)(3) or (4) federal exemption is exempt from Texas sales and franchise tax once approved.

Because most of these applications require the IRS determination letter, they come after the 501(c)(3) step. See [How to Get 501(c)(3) Status](https://boosterclub.org/start/501c3/).

## Sales Tax

Sales tax touches a booster club in two directions, and the rules differ by state.

**Tax on purchases.** Exemption on purchases is not automatic, and not every state offers it to nonprofits. Where it exists, the club gives the seller an exemption certificate. In Texas, an approved club receives a link to print the exemption certificate (Form 01-339) to give to vendors. If a seller refuses the certificate, the Comptroller allows the club to request a refund of the tax directly.

**Tax on sales.** When the club sells goods (spirit wear, concessions, fundraiser products), the sale may be taxable. Many states have special rules for nonprofit or school fundraisers. Texas allows an exempt booster club to hold two one-day tax-free sales or auctions each calendar year, but the Comptroller notes these tax-free days cannot be used for items sold on behalf of a for-profit retailer (such as catalog candy or gift wrap), because the booster club is not considered the seller.

A club that sells regularly may need a state sales tax permit even if most of its sales are exempt. See [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/).

## Charitable Solicitation Registration

Many states require charities to register with a state office before asking the public for donations, and to renew each year with a financial report. Thresholds, exemptions for small organizations, and fees vary by state. Some states exempt certain school-related or small organizations; others do not.

California's rule shows why timing matters. Every charitable corporation, unincorporated association, or other entity holding property for charitable purposes in California must register with the Attorney General's Registry of Charities and Fundraisers within 30 days of first receiving charitable assets. Assets include public donations, property, government grants, and noncash donations. The initial registration uses Form CT-1, requires uploading the founding documents and the IRS exemption application if one was submitted, and carries a $50 fee.

A booster club that accepts donations online from families in other states should check whether that activity creates registration obligations elsewhere. See [Online Fundraising for Booster Clubs](https://boosterclub.org/fundraising/online-fundraising/).

## Raffles and Gaming

Raffles, 50/50 drawings, bingo, and casino nights are regulated as gambling in many states. Legality, eligibility, permits, and reporting are set by each state and sometimes by the city or county, and some states limit which organizations may hold a raffle. A new club checks before printing tickets. See [Booster Club Raffles](https://boosterclub.org/raffles/) and [Are Booster Club Raffles Legal](https://boosterclub.org/raffles/are-raffles-legal/).

## Local Requirements

Cities and counties may require a business license, a temporary event permit, or a health department food permit for concession stands. The district may also have its own facility use and food sale rules. The treasurer asks the district and the local government which apply before the first event.

## Order of Operations

| When | State filing |
|---|---|
| Right after incorporation | First periodic corporate report, if due soon (California: within 90 days) |
| Before the first donation or solicitation | Charitable solicitation registration, where required (California: within 30 days of first receiving assets) |
| Before the first sale | Sales tax permit, if the state requires one for the club's sales |
| Before the first raffle | Raffle or gaming permit or registration |
| After the IRS determination letter | State income or franchise tax exemption; sales tax exemption on purchases |
| Every year | Charitable registration renewal, state tax return if required, corporate report on the state's schedule |

## Finding the State's Rules

For each state, the treasurer checks four agencies:

1. **Secretary of State** (or equivalent): corporate formation and periodic reports.
2. **Department of Revenue, Taxation, or Comptroller**: income or franchise tax exemption and sales tax.
3. **Attorney General or Secretary of State charities office**: charitable solicitation registration.
4. **Gaming or lottery regulator** (or the Attorney General): raffles and gaming.

The [state pages](https://boosterclub.org/states/) list the agency, form, fee, and due date for each. Examples: [California](https://boosterclub.org/states/california/) and [Texas](https://boosterclub.org/states/texas/).

## Common Mistakes

- **Assuming the IRS letter covers the state.** Federal exemption does not file the state report, register the charity, or exempt purchases from sales tax.
- **Waiting for the IRS before registering.** In states like California, the charitable registration clock starts with the first donation, not with federal approval.
- **Using tax-free sale days on vendor products.** In Texas, a catalog fundraiser sold on behalf of a for-profit company does not qualify for the tax-free days, because the club is not considered the seller.
- **Missing the corporate report.** The state suspends the corporation, and the club discovers it when the bank or a vendor asks for proof of good standing.
- **Holding a raffle without checking state law.** Raffle rules are among the strictest state rules a booster club faces, and violations can carry serious penalties for the volunteers involved.

## Checklist

### Right after incorporation

- [ ] Look up the club's state page and list every state filing that applies (treasurer)
- [ ] Calendar the first periodic corporate report and its fee
- [ ] Determine whether charitable solicitation registration is required and when it is due
- [ ] Register as a charity before the deadline, if required (for example, within 30 days of first assets in California)

### Before the first fundraiser

- [ ] Determine whether the club needs a sales tax permit for its planned sales
- [ ] Confirm whether raffles are legal for the club and obtain any required permit
- [ ] Ask the city, county, and district about event and food permits

### After the IRS determination letter

- [ ] Apply for the state income or franchise tax exemption with a copy of the letter
- [ ] Apply for a sales tax exemption on purchases where the state offers one
- [ ] Give vendors the exemption certificate and keep copies

### Every year

- [ ] Renew charitable registration and file state returns on the state's schedule (treasurer)
- [ ] File the periodic corporate report on time and update officers (secretary)

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) for each state's agencies, forms, fees, and due dates
- [State Taxes for Booster Clubs](https://boosterclub.org/taxes/state-taxes/) for ongoing state tax obligations after formation
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) for fundraiser sales and purchase exemptions
- [Booster Club Raffles](https://boosterclub.org/raffles/) for the state and federal rules on raffles
- [Booster Club Compliance Calendar](https://boosterclub.org/taxes/compliance-calendar/) for the annual filing schedule

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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/charities-non-profits/before-applying-for-tax-exempt-status
2. California Secretary of State: https://www.sos.ca.gov/business-programs/business-entities/forms/corporations-statement-information
3. California Franchise Tax Board: https://www.ftb.ca.gov/file/business/types/charities-nonprofits/index.html
4. California Franchise Tax Board: https://www.ftb.ca.gov/file/business/types/charities-nonprofits/help-with-charities-nonprofits.html
5. California Attorney General: https://oag.ca.gov/charities/initial-reg
6. Texas Comptroller: https://comptroller.texas.gov/taxes/exempt/booster.php
7. Texas Comptroller: https://comptroller.texas.gov/taxes/exempt/index.php