# Connecticut Booster Club Filing Requirements

> Connecticut booster club filing rules: $50 nonstock incorporation, the $50 annual report, CERT-119 tax exemption, charity registration over $50,000, raffles.

- URL: https://boosterclub.org/states/connecticut/
- Section: States
- Updated: 2026-10-08

In Connecticut a 501(c)(3) booster club (a nonprofit the IRS recognizes as tax-exempt under Section 501(c)(3) of the Internal Revenue Code) buys supplies free of sales tax without applying for anything: it hands vendors a signed CERT-119 with its IRS letter attached. Fundraiser sales get two narrower breaks, charitable registration applies only above $50,000 in contributions, and raffle permits come from the club's town. A fiscal year is the 12-month accounting period in the bylaws.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Secretary of the State (Business.CT.gov) | Certificate of Incorporation (Nonstock) plus Organization and First Report | $50 each | once |
| Annual/biennial report | Secretary of the State | Nonstock Corporation Annual Report | $50 | annual, by end of anniversary month |
| State income/franchise tax exemption | Department of Revenue Services (DRS) | None; follows federal status | $0 | automatic |
| Sales tax exemption on purchases | DRS | CERT-119 with IRS letter attached | $0 | per vendor |
| Sales tax on fundraiser sales | DRS | Five one-day events exempt; $20-or-less youth activity sales | $0 | ongoing |
| Charitable solicitation registration | Department of Consumer Protection (DCP), Public Charities | Registration, or CPC-54 Claim of Exemption | $50 (exemption free) | annual |
| Raffle permit/registration | Town or city where the raffle is held | Application for a Permit to Conduct a Raffle | $15 to $150 maximum, by class | per raffle |

## Forming a Nonprofit Corporation in Connecticut

Connecticut calls a nonprofit corporation a "nonstock corporation." Filing is online through Business.CT.gov.

1. File the Certificate of Incorporation (Nonstock Corporation), $50, with the IRS-required purpose and dissolution language.
2. Name a registered agent (the person who accepts legal papers for the club) with a Connecticut address.
3. File the Organization and First Report, $50, listing officers and directors.

### Annual report

A nonstock corporation files an annual report each year by the last day of its anniversary month (the month it was formed). It can be filed up to one month early. The fee is $50, and all annual reports are filed online. The Secretary of the State may administratively dissolve an entity that is more than one year behind on its annual reports.

## State Tax Exemption

Connecticut follows federal status for its corporation business tax; there is no state application. A club with unrelated business income (income from a regular business unrelated to its purpose) reports it to DRS. The treasurer confirms the current form with DRS in that case.

## Sales Tax

### Purchases

Under Connecticut General Statutes 12-412(8), a 501(c)(3) organization pays no sales tax on purchases used exclusively for its exempt purposes, and needs no DRS permit. An officer signs **CERT-119**, attaches the IRS determination letter, and gives it to the vendor. Purchases are paid from club funds. Meals and lodging generally need DRS preapproval. Copies are kept six years.

### Fundraiser sales

Connecticut taxes most sales by nonprofits, with two exemptions that matter to booster clubs:

- **Five one-day events.** Under 12-412(94), sales by a nonprofit at up to five fundraising or social events of one day's duration per calendar year are exempt. The club may use CERT-119 to buy items for resale at those events, including meals it will resell.
- **Items of $20 or less for youth activities.** Under 12-412(26), Connecticut eleemosynary (charitable) organizations formed to sponsor and support youth activities, and accredited elementary or secondary schools, may sell items for $20 or less tax-exempt when the sales are for those youth activities or for organized activities of the school's students. The club buys such items for resale with **CERT-136**, provided it is not registered with DRS as a retailer.

Sales outside these exemptions (a sixth event, or $35 hoodies) are taxable, and the club registers with DRS to collect tax.

## Charitable Solicitation Registration

The Connecticut Solicitation of Charitable Funds Act requires charities to register with DCP's Public Charities Unit before soliciting.

- **Fee.** $50 a year for a full registration.
- **Renewal.** Registration expires 11 months after fiscal year end: May 31 for a June 30 year end. The club attests that it filed its IRS Form 990-series return.
- **$50,000 exemption.** A charity receiving less than $50,000 in contributions a year, and not paying anyone primarily to solicit, may claim exemption on Form CPC-54 at no cost. Contributions include grants and pledges but exclude membership dues and service fees, and the threshold uses a two-year average. A club that exceeds $50,000 in two of three years must register.
- **Other exemptions.** Schools with accredited curricula and certain other school parent groups are exempt by category. These category exemptions do not cover a booster club.
- **Audit or review.** Gross revenue of $500,000 to $1,000,000 requires a CPA audit or review; over $1,000,000 requires an audit.

Because dues and sales income are not contributions, many booster clubs qualify for the CPC-54 exemption, which is claimed once.

## Raffles and Gaming

Raffles are legal under the Bazaar and Raffles Act (Connecticut General Statutes 7-170 through 7-186). Permits are issued by the municipality where the raffle is held, not by the state.

- **Eligibility.** DCP states that qualifying charitable, civic, educational, fraternal, veterans', or religious organizations must be established for at least two years. The municipal raffle application form states a minimum of six months. The sources conflict; the club confirms with its town before applying.
- **Application.** Filed at least 15 days before ticket sales begin, with a sample ticket and a list of members in charge.
- **Classes.** Class 1: prizes up to $15,000, 3 months, once a year, fee up to $75. Class 2: up to $2,000, 2 months, three a year, up to $30. Class 4: up to $100, 1 month, once a year, up to $15. Class 5: up to $50,000, 9 months, five a year, up to $120. Class 6: up to $100,000, 12 months, five a year, up to $150. Towns set the actual fee within these maximums.
- **Rules.** Only active members may run the raffle, without pay. No alcohol prizes or prizes redeemable for cash. Cash prizes only under certain classes, with proceeds in a special checking account. No one under 16 may sell tickets.
- **Report.** A verified statement of receipts, expenses, and prizes is filed with the municipality by the end of the month after the raffle.
- **Online.** DCP states that raffle drawings cannot be conducted exclusively online. The club confirms with its town before selling tickets online.

Violations carry fines up to $1,000.

## Annual Compliance Calendar for Connecticut

| 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 |
| Nonstock annual report | Last day of anniversary month | Secretary of the State |
| Charity registration renewal | 11 months after fiscal year end (May 31 for a June 30 year end) | DCP Public Charities |
| Raffle verified statement | End of the month after the raffle | Municipality |

## Common Mistakes in Connecticut

- **Paying sales tax on supplies.** Treasurers wait for a state permit that never comes. CERT-119 works on day one with the IRS letter.
- **Paying with personal cards.** Exempt purchases must come from club funds, so a parent's card loses the exemption.
- **Counting a sixth event as exempt.** Only five one-day events per calendar year qualify.
- **Registering when the club could claim exemption.** Dues and sales are not contributions, so many clubs qualify for the free CPC-54 exemption.
- **Selling raffle tickets before the town permit issues.** The permit is per raffle, and violations bar future permits for three years.

## Checklist

### Forming

- [ ] File the Certificate of Incorporation (Nonstock) and Organization and First Report ($50 each)
- [ ] Obtain an EIN (Employer Identification Number, the club's federal tax ID) and apply for 501(c)(3) status
- [ ] Prepare a signed CERT-119 with the IRS letter for regular vendors (treasurer)
- [ ] Register with DCP ($50) or file Form CPC-54 to claim exemption
- [ ] Identify the club's five one-day exempt fundraising events for the year
- [ ] Ask the town clerk or police department which office issues raffle permits

### Every Year

- [ ] File the nonstock annual report by the end of the anniversary month ($50)
- [ ] File federal Form 990-N, 990-EZ, or 990 (by the 15th day of the 5th month after fiscal year end)
- [ ] Renew charity registration, if registered (11 months after fiscal year end)
- [ ] Track contributions against the $50,000 exemption threshold (treasurer)
- [ ] File each raffle's verified statement with the town (end of the following month)

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) to compare Connecticut with other states
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) for exemption certificates and event sales
- [Are Booster Club Raffles Legal](https://boosterclub.org/raffles/are-raffles-legal/) for how raffle permits differ by state
- [Online Fundraising for Booster Clubs](https://boosterclub.org/fundraising/online-fundraising/) for when online giving triggers registration
- [How to File Form 990-N for a Booster Club](https://boosterclub.org/taxes/form-990-n/) for the federal annual filing

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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. Connecticut Secretary of the State: https://business.ct.gov/knowledge-base/articles/domestic-nonstock-corporations-forms-and-fees
2. Connecticut Secretary of the State: https://business.ct.gov/knowledge-base/articles/domestic-annual-report-forms-and-fees
3. Connecticut Secretary of the State: https://business.ct.gov/knowledge-base/articles/annual-report/businesses-that-file-annual-reports
4. State of Connecticut: https://portal.ct.gov/SOTS/Business-Services/Dissolution
5. State of Connecticut: https://portal.ct.gov/drs/sales-tax/exemption-certificates
6. State of Connecticut: https://portal.ct.gov/-/media/drs/forms/2025/certificates/cert-119_0625.pdf
7. State of Connecticut: https://portal.ct.gov/-/media/drs/forms/2025/certificates/cert-136_0625.pdf
8. State of Connecticut: https://portal.ct.gov/dcp/charities/frequently-asked-questions-from-charitable-organizations-and-paid-solicitors
9. State of Connecticut: https://portal.ct.gov/dcp/charities/general-information-on-the-connecticut-solicitation-of-charitable-funds-act
10. State of Connecticut: https://portal.ct.gov/dcp/gaming-division/gaming/bingo-bazaar-and-raffle-information-for-organizations-and-municipal-officials
11. State of Connecticut: https://portal.ct.gov/-/media/DCP/licensing/CG-transition/Raffle-application-pdf.pdf
12. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard