States
Booster Club Filing Requirements by State
Updated Oct 6, 2026
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Your state: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 and State Registration for a New Booster Club. 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. 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 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.
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 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 letterThe IRS letter recognizing the club’s federal tax exemption under 501(c)(3). The club keeps it permanently and shows it to banks, donors, grantors, and the school district.All terms 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.
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 raffleA raffle in which the winner receives half of the ticket sales and the club keeps the other half, usually sold and drawn during one game or event. It is legally a raffle with a cash prize, so state raffle law applies.All terms 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 solicitation registrationRegistration with a state office, usually the attorney general or secretary of state, before asking the public for donations, typically renewed each year with a financial report. Whether it is required, and the thresholds and fees, vary by state.All terms is annual in nearly every state that requires it. The renewal date is on each page’s compliance calendar.
Booster Club Filing Requirements by State
https://boosterclub.org/states/
Checklist
Related pages
- State Registration for a New Booster Club · StartThe order in which to do the state steps
- State Taxes for Booster Clubs · TaxesHow state income and franchise tax exemption works
- Sales Tax for Booster Clubs · TaxesThe national pattern on purchases and fundraiser sales
- Are Booster Club Raffles Legal · RafflesThe raffle question across all states
- Booster Club Compliance Calendar · TaxesWhere the state deadlines go
Sources
Updated October 6, 2026
Disclaimer: 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.