# Alaska Booster Club Filing Requirements

> Alaska booster club filing rules: $50 nonprofit articles, the $25 biennial report, Department of Law charity registration, and raffle permits after three years.

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

Alaska has no statewide sales tax and a light corporate filing load, but two rules catch booster clubs. The Department of Law requires annual charitable registration once a club raises more than $5,000 from more than 10 people, and the Department of Revenue will not issue a raffle permit until an organization has existed for three years with 25 Alaska-resident members. A 501(c)(3) is a nonprofit the IRS recognizes as tax-exempt under Section 501(c)(3) of the Internal Revenue Code; a fiscal year is the 12-month accounting period in the bylaws.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Commerce, Division of Corporations | Articles of Incorporation (nonprofit) | $50 | once |
| Annual/biennial report | Commerce, Division of Corporations | Biennial Report | $25 | every two years, before July 2 |
| State income/franchise tax exemption | Revenue, Tax Division | None; follows federal status | $0 | automatic |
| Sales tax exemption on purchases | Local city or borough | No state sales tax; local rules vary | varies | local |
| Sales tax on fundraiser sales | Local city or borough | No state sales tax; local rules vary | varies | local |
| Charitable solicitation registration | Department of Law, Consumer Protection Unit | Online registration (or Notice of Exemption) | $40 | annual, by September 1 |
| Raffle permit/registration | Revenue, Tax Division, Charitable Gaming | Gaming permit, Revenue Online | $20 new; $20 to $100 renewal | annual, calendar year |

## Forming a Nonprofit Corporation in Alaska

The Corporations Section of the Department of Commerce, Community, and Economic Development files nonprofit articles. Incorporating separates the club's debts from the volunteers' personal finances.

1. Confirm the name is available in the Corporations database.
2. Complete the Articles of Incorporation for a domestic nonprofit corporation, including the IRS-required purpose and dissolution clauses.
3. Name a registered agent (the person who accepts legal papers for the club) with an Alaska address.
4. File online or by mail with the $50 fee.

### Biennial report

A club incorporated in an even-numbered year files its $25 biennial report before July 2 of each even-numbered year; an odd-year club files in odd years. The report lists the Alaska address, registered agent, activities, officers, directors, and assets.

The state's nonprofit handbook warns that failing to file can cost the corporation its status. Late reports carry a penalty; confirm the current late fee with the agency. Officer changes in an off year go on a Notice of Change ($25).

## State Tax Exemption

Alaska follows federal status. There is no state application and no fee. A 501(c)(3) booster club does not file an Alaska corporate income tax return unless it has unrelated business income (income from a regular business activity unrelated to the club's purpose). The Department of Revenue states that exempt corporations with unrelated business income must file an Alaska return and pay Alaska tax, attaching the federal Form 990-T.

## Sales Tax

The State of Alaska has no sales or use tax. Many cities and boroughs levy local sales taxes, and each sets its own rules for nonprofit purchases and fundraiser sales; some exempt nonprofits through a registration, others tax them like any seller.

Before buying supplies or selling concessions, apparel, or tickets, the treasurer contacts the sales tax office of the city or borough where the sale happens. The Department of Commerce publishes local rates. A club selling at away tournaments may face a different rule in each community.

## Charitable Solicitation Registration

The Alaska Charitable Solicitations Act requires charitable organizations that solicit in Alaska to register each year with the Department of Law's Consumer Protection Unit.

- **Fee and deadline.** $40, due September 1 every year. Every registration expires September 1 regardless of when it was filed, and no extensions are granted.
- **How.** Online. No documents are attached at registration; the Department may later request a Form 990 or financial statements.
- **Exemptions that matter to booster clubs.** A charity with no paid employees or board members is exempt if it does not intend to raise more than $5,000 a year (excluding government grants), or does not intend to receive contributions from more than 10 persons a year. An organization holding a current Department of Revenue gaming permit is also exempt.
- **Notice of Exemption.** An exempt club may file a Notice of Exemption online. It is filed once.

A booster club with a membership drive and sponsors usually exceeds both limits and registers, unless it holds a gaming permit. Failing to register carries civil penalties under the Alaska Consumer Protection Act.

## Raffles and Gaming

Raffles are legal in Alaska with a gaming permit from the Department of Revenue, Tax Division, under the Alaska Gaming Reform Act (Alaska Statutes Title 5, Chapter 15). Bingo and pull-tabs are permitted under the same program.

To qualify, the organization must:

1. Be a qualified organization operating without profit to its members (for example, a bona fide civic, charitable, or educational organization).
2. Have at least 25 members who are Alaska residents, including a primary and an alternate member in charge who have passed the state's online gaming test.
3. Have existed continuously for three years immediately before applying, shown with year-end minutes or bank statements from those three years.

A new booster club cannot get a permit in its first three years. Schools and districts apply as municipalities without the 25-member list, so a young club can ask the school to hold the permit.

- **Fees.** $20 for a new permit. Renewal fees depend on prior-year gross receipts: $20 under $20,000, $50 from $20,000 to $100,000, and $100 over $100,000.
- **Permit year.** All permits expire December 31. Renewals open the first business day of November.
- **Annual report.** Due March 15 after the end of the calendar year.
- **Net proceeds.** Net proceeds earned in one calendar year must be donated or spent on allowable purposes by the end of the following calendar year.
- **50/50 raffles.** Alaska permits "split the pot" raffles, where the prize is 50 percent of gross ticket receipts, under the permit.
- **Online sales.** Senate Bill 204 (signed June 29, 2022) permanently allows online raffle ticket sales by permittees, with purchaser age certification.

## Annual Compliance Calendar for Alaska

| Filing | Due date | Agency |
|---|---|---|
| Federal Form 990-N (or 990-EZ/990) | 15th day of 5th month after fiscal year end (May 15 for a calendar year; November 15 for a June 30 year end) | IRS |
| Charitable registration | September 1 each year | Department of Law |
| Biennial report | Before July 2 of even or odd years, matching the incorporation year | Commerce, Corporations Section |
| Gaming permit renewal | Opens first business day of November; permit expires December 31 | Revenue, Tax Division |
| Gaming annual report | March 15 | Revenue, Tax Division |
| Alaska corporate return (only with unrelated business income) | With federal Form 990-T | Revenue, Tax Division |

## Common Mistakes in Alaska

- **Planning a raffle in year one.** Officers assume a 501(c)(3) letter is enough. Without three years and 25 members there is no permit, and an unpermitted raffle is illegal gaming.
- **Skipping charitable registration.** Clubs assume the law targets large charities. Raising more than $5,000 from more than 10 donors triggers it, with civil penalties for ignoring it.
- **Missing the July 2 biennial report.** It comes due every other year, after officers turn over, and the club can lose corporate status.
- **Assuming "no sales tax" everywhere.** Many cities and boroughs tax concession sales.

## Checklist

### Forming

- [ ] File nonprofit Articles of Incorporation with the Corporations Section ($50)
- [ ] Obtain an EIN (Employer Identification Number, the club's federal tax ID) from the IRS
- [ ] Apply for 501(c)(3) status with the IRS
- [ ] Register with the Department of Law ($40) or file a one-time Notice of Exemption
- [ ] Ask the local city or borough sales tax office how it treats nonprofit purchases and sales
- [ ] Keep year-end minutes and bank statements from the first year on, for the future gaming permit
- [ ] Record the year the biennial report is due (even or odd)

### Every Year

- [ ] File federal Form 990-N, 990-EZ, or 990 (by the 15th day of the 5th month after fiscal year end)
- [ ] Renew charitable registration (by September 1)
- [ ] File the biennial report in the club's even or odd year (before July 2)
- [ ] Renew the gaming permit, if held (November, before the December 31 expiration)
- [ ] File the gaming annual report (by March 15) and confirm prior-year net proceeds were used
- [ ] Recruit and test a new member in charge when officers turn over (president)

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) to compare Alaska with other states
- [Are Booster Club Raffles Legal](https://boosterclub.org/raffles/are-raffles-legal/) for how permit rules differ by state
- [Online and Electronic Raffles](https://boosterclub.org/raffles/online-raffles/) before selling raffle tickets online
- [How to File Form 990-N for a Booster Club](https://boosterclub.org/taxes/form-990-n/) for the federal annual filing
- [How to Incorporate a Booster Club](https://boosterclub.org/start/incorporate/) for articles and required IRS language

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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. Alaska Department of Commerce: https://www.commerce.alaska.gov/web/cbpl/Corporations/CorporationFormsFees
2. Alaska Department of Commerce: https://www.commerce.alaska.gov/web/cbpl/corporations/biennialreports.aspx
3. Alaska Department of Commerce: https://www.commerce.alaska.gov/web/Portals/5/pub/COR_NonProfit_Community_Assoc_Handbook.pdf
4. Alaska Department of Revenue: https://tax.alaska.gov/programs/programs/help/faq/faq.aspx?60380
5. Alaska Department of Revenue: https://tax.alaska.gov/programs/programs/index.aspx?10002
6. Alaska Department of Law: https://law.alaska.gov/department/civil/consumer/charityreg.html
7. Alaska Department of Revenue: https://tax.alaska.gov/programs/programs/index.aspx?54160
8. Alaska Department of Revenue: https://tax.alaska.gov/programs/programs/help/faq/faq.aspx?54160
9. Alaska Department of Revenue: https://tax.alaska.gov/programs/documentviewer/viewer.aspx?7499f
10. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard