Alaska Booster Club Filing Requirements

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 agentRegistered agentThe person or company designated to receive lawsuits and official state notices for the corporation at a street address in the state. Some states call it a resident agent or statutory agent.All terms, 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