District of Columbia Booster Club Filing Requirements

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 CorporationNonprofit corporationA legal entity created by filing articles of incorporation with the state, separate from the parents who run it. It can open a bank account, sign contracts, and apply for 501(c)(3) status.All terms ($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 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 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 letterDetermination letterThe IRS letter recognizing the club’s federal tax exemption under 501(c)(3). The club keeps it permanently and shows it to banks, donors, grantors, and the school district.All terms, 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