California Booster Club Filing Requirements

Forming a Nonprofit Corporation in California

1. File Articles of Incorporation for a nonprofit public benefit corporation (Form ARTS-PB-501(c)(3), $30), which includes the purpose and dissolution language the IRS and FTB require.
2. Name an agent for service of process (the person who accepts legal notices for the club).
3. File the initial Statement of Information (Form SI-100, $20) within 90 days.
4. Refile it every two years, in the filing period ending with the month of incorporation, and whenever officers change.

A late Statement of Information carries a $50 penalty. Continued failure can bring FTB penalties and suspension of the corporation.

State Tax Exemption

California does not follow federal status automatically. The club mails Form FTB 3500A, Submission of Exemption Request, with its IRS determination letter to the FTB Exempt Organizations Unit. There is no fee (the $25 fee for the longer Form FTB 3500, used by clubs without an IRS letter, ended January 1, 2021).

Every exempt club then files an annual return with the FTB, due the 15th day of the 5th month after fiscal yearFiscal yearThe club’s 12-month accounting year, set in the bylaws. Many booster clubs use July 1 through June 30 to match the school year, and the club’s filing deadlines count from the day it ends.All terms end:

• FTB 199N (California e-Postcard) if gross receipts are normally $50,000 or less. Free, filed online.
• Form 199 if gross receiptsGross receiptsThe total amounts the club receives from all sources during its fiscal year, without subtracting any costs or expenses. Gross receipts decide which Form 990 the club files.All terms are normally more than $50,000. No filing fee since 2021.

Missing these returns can cost the club its state exemption.

Sales Tax

The California Department of Tax and Fee Administration (CDTFA) does not exempt nonprofit purchases. Sales are taxable unless a specific exemption applies, and CDTFA Publication 18 (January 2026) addresses booster clubs directly:

• School parent group rule. Certain nonprofit school parent groups are treated as consumers, not sellers, so their sales are not taxed. To qualify, a group must include parents, be authorized by the school’s governing authority, work for the welfare of all students in the school, and use its profits only for its purpose. CDTFA states that athletic booster clubs, “whose efforts are directed toward a select group of students rather than all students,” do not qualify.
• Youth organization rule. A 501(c) organization whose primary purpose is supervised competitive youth sports, or a youth group affiliated with a school (such as a band), is a consumer when it sells food, nonalcoholic beverages, or member-made items irregularly and uses the profits for its purpose. Whether a parent-run club fits is a question for CDTFA.
• Food where admission is charged. Food sold ready to eat inside a paid-admission event, such as a football game, is generally taxable.

A club making taxable sales needs a seller’s permit. With fewer than three taxable events a year, it may use a temporary permit per event, with the return due the last day of the following month (May event, June 30). Otherwise it holds a regular permit.

Charitable Solicitation Registration

The Attorney General’s Registry of Charities and Fundraisers requires every charitable corporation holding property for charitable purposes to register within 30 days of first receiving any charitable asset, including a single donation. There is no small-organization exemption.

• Initial registration: Form CT-1, filed online with a $50 fee, the articles, bylaws, IRS letter, and IRS Form 1023 or 1023-EZ.
• Annual renewal: Form RRF-1, plus Form CT-TR-1 for a club that files the federal 990-NForm 990-NThe e-Postcard: the annual electronic notice a tax-exempt club files with the IRS when its gross receipts are normally $50,000 or less. It is due the 15th day of the 5th month after the fiscal year ends.All terms (or a copy of Form 990 or 990-EZ otherwise). Due 4 months and 15 days after fiscal yearFiscal yearThe club’s 12-month accounting year, set in the bylaws. Many booster clubs use July 1 through June 30 to match the school year, and the club’s filing deadlines count from the day it ends.All terms end: November 15 for a June 30 year end.
• Fees by total revenue: under $50,000, $25; $50,000 to $100,000, $50; $100,001 to $250,000, $75; $250,001 to $1 million, $100.
• Audit: required at $2 million or more in total revenue.

Late filing brings late fees, delinquent or suspended registration, and possible loss of California tax exemption.

Student fees

California’s free school guarantee (Education Code sections 49010 to 49013) bars pupil fees for educational activities, including extracurriculars. A booster club may request voluntary donations, but participation cannot depend on payment.

Raffles and Gaming

Raffles are legal for eligible California nonprofits under Penal Code 320.5, with annual registration through the Attorney General’s Registry.

• Eligibility. The club must be exempt under one of the listed Revenue and Taxation Code sections (Section 23701d covers 501(c)(3) organizations) and qualified to do business in California for at least one year before the raffle.
• Registration. Form CT-NRP-1 ($30), filed at least 60 days before the raffle; no tickets are sold before the Registry confirms. Registration covers January 1 through December 31 and is renewed by January 1.
• 90 percent rule. At least 90 percent of gross ticket receipts must go to charitable purposes in California; no more than 10 percent may cover costs.
• Report. Form CT-NRP-2, due February 1, covering all raffles in the prior calendar year.
• Online and 50/50. Operating a raffle over the internet is prohibited. 50/50 raffles are illegal except under the Major League Sports Raffle Program in Penal Code 320.6, which is not open to school booster clubs.

Annual Compliance Calendar for California