# Idaho Booster Club Filing Requirements

> Idaho booster club filing requirements: $30 incorporation, the annual report, sales tax on fundraisers, no charity registration, and Lottery raffle licenses.

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

Idaho is one of the lighter states for booster club paperwork: no state charitable solicitation registration, automatic state income tax exemption, and an inexpensive annual report. The two traps are sales tax and raffles. Idaho gives nonprofits no sales tax exemption, and the State Tax Commission says booster clubs are not covered by the exemption for schools. Raffles are legal, but a club must have existed for one year in its county, may not award a cash prize over $1,000, and needs an Idaho Lottery license once total prizes exceed $5,000.

The president owns the Secretary of State filing; the treasurer owns sales tax and raffle reports. A 501(c)(3) is a nonprofit recognized by the Internal Revenue Service (IRS) as exempt from federal income tax.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Secretary of State | Nonprofit Articles of Incorporation | $30 online; $50 on paper | once |
| Annual report | Secretary of State (SOSBiz) | Annual Report | confirm current fee with the agency | yearly, by end of anniversary month |
| State income tax exemption | Idaho State Tax Commission | None | $0 | automatic |
| Sales tax exemption on purchases | Idaho State Tax Commission | None for booster clubs | n/a | n/a |
| Sales tax on fundraiser sales | Idaho State Tax Commission | Seller's permit or temporary permit | confirm current fee with the agency | per return period |
| Charitable solicitation registration | none | Not required | n/a | n/a |
| Raffle license | Idaho Lottery, Charitable Gaming | Charitable gaming license application | $100 new; renewal $100 to $300 | yearly, if prizes exceed $5,000 |

## Forming a Nonprofit Corporation in Idaho

A booster club incorporates by filing Nonprofit Articles of Incorporation with the Idaho Secretary of State. The base fee is $30 online through SOSBiz; paper filings add a $20 manual processing fee, for $50 total. The Secretary of State notes that articles for a club seeking 501(c)(3) status must contain the IRS-required purpose and dissolution language. The club names a registered agent with an Idaho address.

Every Idaho corporation files an annual report online through SOSBiz by the last day of its anniversary month. A club incorporated on April 15 files by April 30 each following year (Idaho Code 30-21-213). Confirm the current annual report fee with the Secretary of State. A corporation that does not file within 60 days of the due date can be administratively dissolved, which ends its standing to act in its own name until reinstated.

## State Tax Exemption

Idaho income tax exemption is automatic. The State Tax Commission states that an organization the IRS has granted exempt status is also exempt from Idaho income tax, except for tax on unrelated business income. There is no state application or state determination letter. A club that reports unrelated business income on federal Form 990-T also files an Idaho income tax return and pays Idaho tax on that income.

## Sales Tax

**Purchases.** Idaho's sales tax rule for nonprofit organizations (IDAPA 35.01.02.085) states that the Sales Tax Act "doesn't provide any general exemption" for charitable or nonprofit organizations. Exemptions go only to specific listed types, such as nonprofit educational institutions, hospitals, food banks, and senior centers. The Tax Commission's guidance for schools adds that parent groups, alumni groups, and other auxiliary groups whose purpose is to help an exempt school are not included in the school exemption. A booster club pays sales tax on its purchases, even when the items are donated to the school.

**Fundraiser sales.** Fundraiser sales by nonprofits are taxable in Idaho at the 6 percent state rate. Product sales, concessions, spirit wear, and admissions to recreational events are retail sales. A club that makes taxable sales is a retailer: it obtains an Idaho seller's permit and files returns. A club with a single event or infrequent sales can request a temporary permit instead. Donations are not sales and are not taxed.

## Charitable Solicitation Registration

Idaho has no charitable solicitation registration requirement. The Idaho Charitable Solicitation Act (Idaho Code 48-1201 and following) prohibits false, misleading, or deceptive fundraising practices but does not require charities to register or file annual reports with the Attorney General. Online fundraising does not trigger an Idaho registration. Some cities and counties require permits for in-person solicitation, so a club running door-to-door sales checks local rules.

## Raffles and Gaming

Raffles are legal for qualified charitable and nonprofit organizations under Idaho's charitable gaming law (Idaho Code Title 67, Chapter 77), administered by the Idaho Lottery's Charitable Gaming Coordinator.

1. **Eligibility.** The organization must be a bona fide tax-exempt organization, such as a 501(c)(3), that has been in continuous existence for one year in the county where it will hold games.
2. **When a license is required.** The Lottery instructs organizations to add the purchase price or fair market value of all prizes. If the total is over $5,000, a license is required. Smaller raffles do not need a license but must follow every other rule in the law and in IDAPA 52.01.03.
3. **Fees.** A new license application costs $100. Renewal depends on prior-year gross revenue: $100 under $25,000, $200 from $25,000 to $75,000, and $300 over $75,000.
4. **Prize and frequency limits.** The maximum cash prize for any one raffle is $1,000; merchandise not redeemable for cash has no value limit. Raffles are limited to 12 events per license year, with an exception for public and private schools.
5. **Use of proceeds.** Idaho Code 67-7710 and the Lottery's rules require that at least 80 percent of net raffle proceeds (gross receipts minus the cost of prizes) go to charitable or nonprofit purposes, leaving no more than 20 percent for expenses.
6. **Reports and records.** Licensed organizations file an annual report within 30 days after the license year ends, and keep records for five years. An organization with more than $200,000 in annual raffle revenue submits a CPA audit within 90 days.

A 50/50 drawing pays a cash prize, so the $1,000 cash cap applies; a club should confirm with the Lottery before running a 50/50 whose pot could exceed $2,000. Online ticket sales are not clearly addressed in the Lottery's published guidance, so the club asks the Charitable Gaming Coordinator before selling online. Bingo is licensed by the same office.

No Idaho statute specific to booster clubs was found.

## Annual Compliance Calendar for Idaho

| Filing | Due date | Agency |
|---|---|---|
| Annual report | last day of the anniversary month | Secretary of State |
| Sales tax returns (if permitted) | per the filing frequency on the permit | Idaho State Tax Commission |
| Raffle license renewal and annual report (if licensed) | renewal by the license anniversary; report within 30 days after the license year ends | Idaho Lottery |
| Form 990-N (federal, gross receipts normally $50,000 or less) | 15th day of the 5th month after the fiscal year (the club's 12-month accounting year) ends: May 15 for a calendar year, November 15 for a June 30 year end | IRS |

## Common Mistakes in Idaho

- **Using the school's exemption.** Treasurers hand vendors the school's exemption certificate. The Tax Commission excludes booster clubs from it, and misuse leaves the club owing tax and penalties.
- **Skipping the seller's permit.** Clubs assume nonprofit sales are tax-free. Every taxable fundraiser sale owes 6 percent whether or not it was collected.
- **Big cash raffles.** A $5,000 cash prize is over the $1,000 cash cap even with a license. Merchandise prizes avoid the cap.
- **Raffling in year one.** The one-year county existence rule applies before licensing.
- **Missing the anniversary month.** The annual report date moves with the club's formation date, not the school year.

## Checklist

### Forming

- [ ] File Nonprofit Articles of Incorporation online through SOSBiz ($30)
- [ ] Obtain an Employer Identification Number (EIN), the IRS tax ID number
- [ ] Apply for 501(c)(3) status with the IRS
- [ ] Obtain an Idaho seller's permit, or a temporary permit for a one-time sale (treasurer)
- [ ] Record the anniversary month for the annual report
- [ ] Wait one year in the county before applying for a raffle license

### Every Year

- [ ] File the annual report by the end of the anniversary month
- [ ] File sales tax returns on schedule (treasurer)
- [ ] Total planned raffle prizes and apply for a Lottery license if over $5,000
- [ ] File the raffle annual report within 30 days after the license year (if licensed)
- [ ] File Form 990-N (May 15 for a calendar-year club)

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) compares Idaho with other states
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) explains fundraiser sales and purchases
- [Are Booster Club Raffles Legal](https://boosterclub.org/raffles/are-raffles-legal/) summarizes raffle law nationwide
- [50/50 Raffles at Booster Club Events](https://boosterclub.org/raffles/50-50-raffles/) covers cash-pot drawings
- [How to File Form 990-N for a Booster Club](https://boosterclub.org/taxes/form-990-n/) walks through the federal filing

---

*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. Idaho Secretary of State: https://sos.idaho.gov/business-forms/
2. Idaho Secretary of State: https://sos.idaho.gov/business-resources/
3. Idaho Legislature: https://legislature.idaho.gov/statutesrules/idstat/title30/t30ch21/sect30-21-213/
4. Idaho State Tax Commission: https://tax.idaho.gov/taxes/income-tax/business-income/guides-for-certain-businesses/nonprofits-and-income-tax/
5. Idaho Administrative Rules Coordinator: https://adminrules.idaho.gov/rules/current/35/350102.pdf
6. Idaho State Tax Commission: https://tax.idaho.gov/taxes/sales-use/organizations/schools/
7. Idaho Legislature: https://legislature.idaho.gov/statutesrules/idstat/title48/t48ch12/
8. Idaho Attorney General: https://www.ag.idaho.gov/content/uploads/2020/05/ICAPA-Frequently-Asked-Questions.pdf
9. Idaho Lottery: https://www.idaholottery.com/charitable-gaming
10. Idaho Lottery: https://www.idaholottery.com/charitable-gaming/faqs
11. Idaho Lottery: https://www.idaholottery.com/charitable-gaming/idaho-law
12. Idaho Legislature: https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch77/sect67-7710/
13. Idaho Administrative Rules Coordinator: https://adminrules.idaho.gov/rules/current/52/520103.pdf
14. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard