# Booster Club Filing Requirements by State

> State-by-state guide to booster club filing requirements: incorporation, state tax exemption, sales tax, charitable registration, and raffle law for all 50 states and DC.

- URL: https://boosterclub.org/states/
- Section: States
- Updated: 2026-10-06

Federal 501(c)(3) status is only half of a booster club's legal standing. The other half
is set by the state where the club operates, and the states disagree with each other on
nearly every point: whether the club must register before asking for donations, whether
it pays sales tax on the spirit wear it buys and sells, whether the IRS determination
letter is enough for state income tax exemption or a separate application is required,
and whether a raffle is a fundraiser or a crime.

This section gives each state and the District of Columbia its own page, written to one
template so that the same question is answered in the same place on every page. Each
state page covers forming the nonprofit corporation, the annual or biennial report, state
income or franchise tax exemption, sales tax on purchases and on fundraiser sales,
charitable solicitation registration, raffle and gaming law, a compliance calendar, and
checklists for forming and for every year.

## How to Use This Section

A new club reads its state page alongside [Starting a Booster Club](https://boosterclub.org/start/) and
[State Registration for a New Booster Club](https://boosterclub.org/start/state-registration/). The state page
supplies the agency names, forms, fees, and deadlines; the start section supplies the
order of operations.

An existing club reads its state page once a year, when the treasurer builds the
[compliance calendar](https://boosterclub.org/taxes/compliance-calendar/). The "Every Year" checklist on each
state page lists what is due.

A club planning a raffle reads the Raffles and Gaming section of its state page before
anything else, then [Booster Club Raffles](https://boosterclub.org/raffles/) for the federal rules that apply
everywhere.

## What Varies Most

**Charitable solicitation registration.** Roughly two-thirds of states require a
nonprofit to register with the attorney general or secretary of state before soliciting
donations, usually with an annual renewal and a fee. Several exempt small organizations
below a revenue threshold, and a few exempt school-related groups by name. The rest
have no requirement at all. A club that fundraises online from donors in other states
may trigger registration there as well; see
[Online Fundraising for Booster Clubs](https://boosterclub.org/fundraising/online-fundraising/).

**Sales tax.** States split three ways. Some exempt a 501(c)(3)'s purchases on
application, some exempt nothing, and five have no state sales tax. Fundraiser sales are
a separate question: many states exempt occasional sales by nonprofits or by school
support groups, often with a cap on the number of sale days or the dollar amount. See
[Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) for the pattern.

**Raffles.** Three states prohibit charitable raffles outright. Most of the rest require
a permit, registration, or license, often with a minimum number of years in existence,
prize caps, and limits on how tickets may be sold. Rules on 50/50 drawings and online
ticket sales are the least settled area of state law in this guide and are flagged on
each page.

**State tax exemption.** In most states the IRS determination letter carries over to
state income or franchise tax automatically or by filing a copy. California, Texas, and a
handful of others require a separate application.

## State-by-State Summary

The table summarizes the most frequently asked questions. An asterisk means the answer
has a qualification explained on the state page, such as an exemption for school
groups or a revenue threshold. "Legal, restricted" means raffles are permitted but with
conditions that catch many booster clubs, such as a minimum age for the organization, a
ban on cash prizes, or a cap on the number of raffles per year.

| State | Charitable registration | Sales tax exemption on purchases | Raffles | Online raffle tickets |
|---|---|---|---|---|
| [Alabama](https://boosterclub.org/states/alabama/) | Required above $25,000 contributions | Yes | Prohibited | Prohibited |
| [Alaska](https://boosterclub.org/states/alaska/) | Required above $5,000 from more than 10 donors | No sales tax | Legal with permit/registration | Allowed |
| [Arizona](https://boosterclub.org/states/arizona/) | Not required | No | Legal | Unclear |
| [Arkansas](https://boosterclub.org/states/arkansas/) | Required above $25,000 contributions | No | Legal with permit/registration | Prohibited |
| [California](https://boosterclub.org/states/california/) | Required | No | Legal with permit/registration | Prohibited |
| [Colorado](https://boosterclub.org/states/colorado/) | Required above $25,000 gross revenue or 10+ donors | Yes | Legal with permit/registration | Allowed |
| [Connecticut](https://boosterclub.org/states/connecticut/) | Required above $50,000 contributions | Yes | Legal with permit/registration | Unclear |
| [Delaware](https://boosterclub.org/states/delaware/) | Not required | No sales tax | Legal with permit/registration | Unclear |
| [District of Columbia](https://boosterclub.org/states/district-of-columbia/) | Required | Yes | Legal with permit/registration | Unclear |
| [Florida](https://boosterclub.org/states/florida/) | Required above $50,000 contributions | Yes | Legal, restricted | Unclear |
| [Georgia](https://boosterclub.org/states/georgia/) | Required above $25,000 in contributions | No | Legal with permit/registration | Unclear |
| [Hawaii](https://boosterclub.org/states/hawaii/) | Required | No | Prohibited | Prohibited |
| [Idaho](https://boosterclub.org/states/idaho/) | Not required | No | Legal with permit/registration | Unclear |
| [Illinois](https://boosterclub.org/states/illinois/) | Required | Yes | Legal with permit/registration | Unclear |
| [Indiana](https://boosterclub.org/states/indiana/) | Not required | Yes | Legal with permit/registration | Allowed |
| [Iowa](https://boosterclub.org/states/iowa/) | Not required | No | Legal with permit/registration | Unclear |
| [Kansas](https://boosterclub.org/states/kansas/) | Required above $10,000 in contributions | Limited | Legal with permit/registration | Unclear |
| [Kentucky](https://boosterclub.org/states/kentucky/) | Required* | Yes | Legal with permit/registration | Unclear |
| [Louisiana](https://boosterclub.org/states/louisiana/) | Not required | No | Legal with permit/registration | Unclear |
| [Maine](https://boosterclub.org/states/maine/) | Required above $35,000 or more than 35 donors per year | No | Legal | Allowed |
| [Maryland](https://boosterclub.org/states/maryland/) | Required above $25,000 | Yes | Legal with permit/registration | Unclear |
| [Massachusetts](https://boosterclub.org/states/massachusetts/) | Required | Yes | Legal with permit/registration | Unclear |
| [Michigan](https://boosterclub.org/states/michigan/) | Required | Yes | Legal with permit/registration | Unclear |
| [Minnesota](https://boosterclub.org/states/minnesota/) | Required above $25,000 | Limited | Legal with permit/registration | Prohibited |
| [Mississippi](https://boosterclub.org/states/mississippi/) | Required above $25,000 | No | Legal | Unclear |
| [Missouri](https://boosterclub.org/states/missouri/) | Not required* | Yes | Legal | Unclear |
| [Montana](https://boosterclub.org/states/montana/) | Not required | No sales tax | Legal | Allowed |
| [Nebraska](https://boosterclub.org/states/nebraska/) | Not required | No | Legal | Unclear |
| [Nevada](https://boosterclub.org/states/nevada/) | Required | Yes | Legal with permit/registration | Allowed |
| [New Hampshire](https://boosterclub.org/states/new-hampshire/) | Required | No sales tax | Legal with permit/registration | Unclear |
| [New Jersey](https://boosterclub.org/states/new-jersey/) | Required above $10,000 | Yes | Legal with permit/registration | Prohibited |
| [New Mexico](https://boosterclub.org/states/new-mexico/) | Required | Limited | Legal, restricted | Unclear |
| [New York](https://boosterclub.org/states/new-york/) | Required above $25,000 | Yes | Legal with permit/registration | Allowed |
| [North Carolina](https://boosterclub.org/states/north-carolina/) | Required above $50,000 | Limited | Legal, restricted | Unclear |
| [North Dakota](https://boosterclub.org/states/north-dakota/) | Required | No | Legal with permit/registration | Allowed |
| [Ohio](https://boosterclub.org/states/ohio/) | Not required* | Yes | Legal | Unclear |
| [Oklahoma](https://boosterclub.org/states/oklahoma/) | Required | Limited | Legal, restricted | Unclear |
| [Oregon](https://boosterclub.org/states/oregon/) | Required | No sales tax | Legal with permit/registration | Unclear |
| [Pennsylvania](https://boosterclub.org/states/pennsylvania/) | Required above $25,000 | Limited | Legal with permit/registration | Unclear |
| [Rhode Island](https://boosterclub.org/states/rhode-island/) | Required above $25,000 | Yes | Legal with permit/registration | Unclear |
| [South Carolina](https://boosterclub.org/states/south-carolina/) | Required above $7,500 | No | Legal with permit/registration | Unclear |
| [South Dakota](https://boosterclub.org/states/south-dakota/) | Not required | No | Legal | Unclear |
| [Tennessee](https://boosterclub.org/states/tennessee/) | Not required | Yes | Legal, restricted | Unclear |
| [Texas](https://boosterclub.org/states/texas/) | Not required | Yes | Legal, restricted | Prohibited |
| [Utah](https://boosterclub.org/states/utah/) | Not required | Limited | Prohibited | Prohibited |
| [Vermont](https://boosterclub.org/states/vermont/) | Not required | Yes | Legal | Unclear |
| [Virginia](https://boosterclub.org/states/virginia/) | Required above $5,000 | Limited | Legal with permit/registration | Unclear |
| [Washington](https://boosterclub.org/states/washington/) | Required above $50,000 | No | Legal, restricted | Prohibited |
| [West Virginia](https://boosterclub.org/states/west-virginia/) | Required above $50,000 | Limited | Legal, restricted | Allowed |
| [Wisconsin](https://boosterclub.org/states/wisconsin/) | Required above $25,000 | Yes | Legal with permit/registration | Allowed |
| [Wyoming](https://boosterclub.org/states/wyoming/) | Not required | Yes | Legal | Unclear |

## Common Mistakes

- **Assuming the IRS letter is enough.** The club never registers with the state,
  never applies for state tax exemption where required, and discovers the gap when a
  grant application or bank asks for the state certificate.
- **Treating the school's exemptions as the club's.** Several state revenue
  departments say in writing that a booster club is not covered by its school's sales
  tax exemption. The club owes tax it never collected.
- **Running a raffle under another state's rules.** A board member moves from a state
  where 50/50 drawings are routine to one where cash prizes are illegal. Each page
  states the local rule.
- **Missing the annual report.** Most states administratively dissolve a corporation
  that misses one or two reports. The club keeps operating, unaware it no longer exists
  as a legal entity, until it tries to open a bank account or sign a contract.
- **Registering once and forgetting renewal.** Charitable registration is annual in
  nearly every state that requires it. The renewal date is on each page's compliance
  calendar.

## Checklist

- [ ] Open the club's state page and read it end to end
- [ ] Confirm the club is incorporated and in good standing with the state corporations office
- [ ] Confirm the state annual or biennial report is current and note the next due date
- [ ] Confirm state income or franchise tax exemption is on file, or apply if the state requires it
- [ ] Determine whether the club must register for charitable solicitation, and register or renew
- [ ] Determine whether the club may apply for a sales tax exemption on purchases, and apply
- [ ] Determine how the state taxes fundraiser sales and whether a sales tax permit is needed
- [ ] Read the raffle rules before planning any drawing, and obtain any permit required
- [ ] Add every state deadline to the club's [compliance calendar](https://boosterclub.org/taxes/compliance-calendar/)
- [ ] Re-read the state page each summer during [officer transition](https://boosterclub.org/governance/officer-transition/)

## Related Pages

- [State Registration for a New Booster Club](https://boosterclub.org/start/state-registration/) the order in which to do the state steps
- [State Taxes for Booster Clubs](https://boosterclub.org/taxes/state-taxes/) how state income and franchise tax exemption works
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) the national pattern on purchases and fundraiser sales
- [Are Booster Club Raffles Legal](https://boosterclub.org/raffles/are-raffles-legal/) the raffle question across all states
- [Booster Club Compliance Calendar](https://boosterclub.org/taxes/compliance-calendar/) where the state deadlines go

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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.*