# District of Columbia Booster Club Filing Requirements

> DC booster club filing rules: $80 nonprofit articles, the $80 biennial report due April 1, Form FR-164 tax exemption, charitable solicitation licenses, raffles.

- URL: https://boosterclub.org/states/district-of-columbia/
- Section: States
- Updated: 2026-10-06

The District of Columbia does not recognize federal 501(c)(3) status (IRS recognition as a tax-exempt charity) on its own. A DC booster club applies to the Office of Tax and Revenue (OTR) on Form FR-164 for franchise tax exemption and, if located in the District, a certificate exempting its purchases from sales tax. Charitable solicitation runs through the Basic Business License system, and raffles need a license from the Office of Lottery and Gaming. A fiscal year is the 12-month accounting period in the bylaws.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Department of Licensing and Consumer Protection (DLCP), Corporations Division | DNP-1 Articles of Incorporation of Domestic Nonprofit Corporation | $80 | once |
| Annual/biennial report | DLCP Corporations Division | Biennial Report | $80 ($50 late fee) | every two years, by April 1 |
| State income/franchise tax exemption | Office of Tax and Revenue | FR-164 Application for Exemption | No fee listed | once |
| Sales tax exemption on purchases | Office of Tax and Revenue | FR-164 (semipublic institution located in DC) | No fee listed | once |
| Sales tax on fundraiser sales | Office of Tax and Revenue | Casual and isolated sales exempt; regular sales taxable | n/a | ongoing |
| Charitable solicitation registration | DLCP Business Licensing | Basic Business License: Charitable Solicitation or Charitable Exempt | $99 (2 years) or $198 (4 years); exempt $0 | every 2 or 4 years |
| Raffle permit/registration | Office of Lottery and Gaming | Charitable games license application | Varies by class; confirm current fee with the agency | per event or annual |

## Forming a Nonprofit Corporation in the District of Columbia

The DLCP Corporations Division (formerly part of the Department of Consumer and Regulatory Affairs) registers DC nonprofit corporations.

1. File Form DNP-1, Articles of Incorporation of Domestic Nonprofit Corporation ($80), with the purpose and dissolution clauses the IRS requires.
2. Appoint a registered agent (the person who accepts legal papers for the club) with a physical DC street address. Going more than 60 days without one can lead to revocation.

### Biennial report

The first biennial report is due by April 1 of the calendar year after the club registers, and every two years after that. A club incorporated in October 2026 files its first report by April 1, 2027, then by April 1, 2029. The fee is $80, with a $50 late fee after April 1. Reinstatement after administrative dissolution costs $80, and changing the registered agent costs $40.

## State Tax Exemption

DC requires an application. OTR states that an organization recognized as tax-exempt by the IRS is not automatically exempt under District law. The club files **Form FR-164, Application for Exemption**, now submitted through MyTax.DC.gov, with:

- A copy of the IRS determination letter
- Incorporation documents and bylaws
- Answers about income sources, activities, and any sales made in the District

FR-164 covers three taxes: income and franchise tax, sales and use tax (semipublic institutions only), and personal property tax (semipublic institutions only). Most IRS-recognized organizations qualify for the franchise tax exemption, generally effective from the date OTR receives the application. No application fee is listed on the form.

## Sales Tax

### Purchases

D.C. Code 47-2005(3) exempts sales to a "semipublic institution": a corporation organized exclusively for religious, scientific, charitable, or educational purposes with no private benefit. A 501(c)(3) booster club generally fits. Three conditions apply:

1. The club must be physically located in the District.
2. The club must first obtain a Certificate of Exemption from OTR through FR-164. The exemption covers only purchases made on or after the certificate's issue date.
3. Purchases must be for use in operating the club, and the vendor records the certificate number.

A club with no DC location does not qualify.

### Fundraiser sales

The semipublic exemption covers purchases, not the club's own sales. D.C. Code 47-2005(7) exempts "casual and isolated sales by a vendor who is not regularly engaged in the business of making sales at retail." An occasional bake sale may fit that rule; a season-long concession stand or spirit wear store is regular retail activity. A club making regular sales registers with OTR on MyTax.DC.gov and collects sales tax. FR-164 itself asks whether the organization sells property or services in the District.

## Charitable Solicitation Registration

D.C. Code 44-1703 requires a certificate of registration to solicit charitable contributions in the District, with exceptions for religious organizations, the American Red Cross, and solicitations made exclusively among the soliciting organization's own members. The Mayor may exempt other solicitations, but no exemption may exceed $25,000 in a calendar year (adjusted each October 1 for inflation).

DLCP administers this through the Basic Business License (BBL) system, under the "Charitable Services Business" category:

- **Charitable Solicitation license:** $99 for two years or $198 for four years. A certified resolution authorizes the applicant, notarized.
- **Charitable Exempt license:** no fee. An officer files a notarized affidavit that the club's Section 501 exemption is in force.
- **Supporting documents:** Certificate of Occupancy or Home Occupation Permit, corporate registration, IRS determination letter, FR-164 exemption, and a Clean Hands certificate (showing no debts owed to the District).

DLCP's Charitable Services Business Worksheet determines which category applies. Applications are filed online through DLCP's business licensing portal.

## Raffles and Gaming

Raffles, bingo, and Monte Carlo nights are legal in DC with a charitable games license from the Office of Lottery and Gaming. To qualify, the organization must:

1. Be organized as a nonprofit and incorporated in the District of Columbia
2. Have at least 20 active members
3. Be authorized by its charter or bylaws to further a lawful purpose and operate without profit to members
4. Have existed for at least one year before applying

The application must arrive at least 30 days before the event; later applications are automatically denied. It includes the IRS or DC tax-exempt notice, a certificate of good standing from DLCP, proof of prize ownership or a surety bond 15 percent above total prize value, and a sample ticket.

License classes, fees, and prize limits are set in Title 30 of the DC Municipal Regulations; confirm current fees and prize limits with the agency. The Office's published materials do not address online ticket sales, so the club asks before selling online.

## Annual Compliance Calendar for the District of Columbia

| 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 |
| Biennial report | April 1 every two years, starting the year after formation | DLCP Corporations Division |
| Charitable services Basic Business License renewal | End of the 2- or 4-year license term | DLCP Business Licensing |
| Charitable games license | At least 30 days before each event | Office of Lottery and Gaming |
| Sales tax returns (if registered) | As assigned by OTR | Office of Tax and Revenue |

## Common Mistakes in the District of Columbia

- **Skipping FR-164.** Officers assume the IRS letter covers DC; it does not, and the exemption runs only from the application date.
- **Buying tax-free before the certificate issues.** The sales tax exemption applies only after OTR issues the Certificate of Exemption.
- **Soliciting without a Basic Business License.** Even an exempt club files for the no-fee Charitable Exempt license.
- **Applying for a raffle license late.** Applications filed fewer than 30 days before the event are denied.
- **Letting the registered agent lapse.** More than 60 days without one risks revocation.

## Checklist

### Forming

- [ ] File Form DNP-1 with DLCP ($80)
- [ ] Appoint a registered agent with a DC street address
- [ ] Obtain an EIN (Employer Identification Number, the club's federal tax ID) and apply for 501(c)(3) status
- [ ] File Form FR-164 on MyTax.DC.gov with the IRS letter, articles, and bylaws
- [ ] Obtain a Clean Hands certificate and apply for the Charitable Exempt or Charitable Solicitation license
- [ ] Give vendors the OTR Certificate of Exemption once issued (treasurer)

### Every Year

- [ ] File federal Form 990-N, 990-EZ, or 990 (by the 15th day of the 5th month after fiscal year end)
- [ ] File the biennial report in the club's report year ($80, by April 1)
- [ ] Renew the charitable services license before its term ends
- [ ] Apply for each raffle license at least 30 days before the event
- [ ] Review whether fundraiser sales have become regular retail activity requiring sales tax registration (treasurer)

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) to compare DC with neighboring states
- [State Registration for a New Booster Club](https://boosterclub.org/start/state-registration/) for the order of state filings
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) for exemption certificates and fundraiser sales
- [Are Booster Club Raffles Legal](https://boosterclub.org/raffles/are-raffles-legal/) for raffle rules across states
- [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. DC Department of Licensing and Consumer Protection: https://dlcp.dc.gov/page/corporations-division-fees-nonprofit-corporation
2. DC Department of Licensing and Consumer Protection: https://dlcp.dc.gov/page/corporations-division-business-registration-faqs
3. DC Department of Licensing and Consumer Protection: https://dlcp.dc.gov/node/1622461
4. DC Office of Tax and Revenue: https://otr.cfo.dc.gov/page/exempt-organizations
5. DC Office of Tax and Revenue: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/fr-164_rev10-08fillin_0.pdf
6. Council of the District of Columbia: https://code.dccouncil.gov/us/dc/council/code/sections/47-2005
7. DC Department of Licensing and Consumer Protection: https://dlcp.dc.gov/page/charitable-services-business-0
8. DC Department of Licensing and Consumer Protection: https://dlcp.dc.gov/sites/default/files/dc/sites/DLCP/service_content/attachments/Charitable%20Services%20Business%20Worksheet%20%28Fillable%29_0.pdf
9. Council of the District of Columbia: https://code.dccouncil.gov/us/dc/council/code/sections/44-1703
10. DC Lottery: https://lottery.dc.gov/page/fundraising-and-charitable-games
11. DC Lottery: https://dclottery.com/charitable-games-how-apply-license
12. DC Lottery: https://dclottery.com/about-us/charitable-games/charitable-games-rules-regulations
13. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard