# Nebraska Booster Club Filing Requirements

> Nebraska booster club filings: nonprofit articles and newspaper notice, the odd-year biennial report, the parent-booster sales tax exemption, and raffle limits.

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

Nebraska names booster clubs in its tax rules: property sold by parent-booster clubs with school approval is exempt from sales tax when proceeds support school activities, although 501(c)(3) status does not exempt the club's own purchases. Incorporation requires a newspaper notice, the corporate report is biennial, and there is no charitable solicitation registration. Raffles up to $15,000 need no license, but a cash-prize drawing such as a 50/50 is a "lottery," which an unlicensed club may hold only once per calendar month.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Secretary of State | Articles of Incorporation; proof of publication | $25 online each ($30 in office) | once |
| Annual/biennial report | Secretary of State | Nonprofit Corporation Biennial Report | $30 on the 2025 paper form | odd-numbered years, by April 1 |
| State income/franchise tax exemption | Department of Revenue (DOR) | None (Form 1120N only for taxable unrelated business income) | none | automatic |
| Sales tax exemption on purchases | DOR | Form 13 (listed organization types only) | none | not available to booster clubs |
| Sales tax on fundraiser sales | DOR | None if the parent-booster club exemption applies | none | as sales occur |
| Charitable solicitation registration | None | Not required | none | not applicable |
| Raffle permit/registration | DOR, Charitable Gaming Division | None to $15,000; Form 50 license above | $30 license plus $40 member license | biennial if licensed |

## Forming a Nonprofit Corporation in Nebraska

A booster club files Articles of Incorporation with the Secretary of State's Business Services Division ($25 online, $30 in office). The articles must include the purpose and dissolution language the IRS requires for 501(c)(3) status (the federal tax exemption for charitable and educational organizations); see [How to Incorporate a Booster Club](https://boosterclub.org/start/incorporate/).

A notice of incorporation must then run for three successive weeks in a legal newspaper of general circulation in the county of the club's principal office, and proof of publication is filed with the Secretary of State (Neb. Rev. Stat. 21-19,173). Filing the proof costs $25 online or $30 in office; the newspaper charges separately.

Nonprofit corporations file a biennial report in odd-numbered years. It is due April 1 and becomes delinquent June 16; the next reports are due April 1, 2027 and April 1, 2029. The 2025 paper form showed a $30 fee. Confirm current fee with the agency.

A corporation that misses the delinquency date is administratively dissolved (nonfilers were dissolved June 17, 2025). Reinstatement costs $30 plus past biennial fees; late reinstatement after five years costs $500.

## State Tax Exemption

Nebraska follows federal exemption automatically; there is no state application. A 501(c)(3) booster club files a Nebraska corporate income tax return only if it owes federal tax on unrelated business income (income from a regularly carried-on business unrelated to its exempt purpose). That return is Form 1120N.

## Sales Tax

**Purchases.** DOR states that very few nonprofits qualify for exemption on purchases. The Form 13 list covers religious organizations, hospitals and similar health facilities, and a few other categories. A booster club is not on it and pays sales tax on supplies.

**Sales.** DOR's exemption guide lists several school-related exemptions:

1. **Parent-booster club sales.** Property sold by parent-booster clubs or school stores approved by an elementary or secondary school, public or private, is exempt if the proceeds support school activities or the school.
2. **Admissions.** Fees charged by a school district, a student organization, or certain other school groups for functions at elementary or secondary schools are exempt. Booster clubs are not named here, so a club charging admission to its own event should confirm with DOR.
3. **School concessions.** Concession food sales by elementary and secondary schools at events are exempt.
4. **Youth sports fees.** Entry fees charged by 501(c)(3) organizations for activities limited to participants under 19 are exempt.

The club should keep the school's written approval and records showing proceeds went to school activities. Sales outside these exemptions require a sales tax permit and tax collection.

## Charitable Solicitation Registration

Nebraska has no charitable solicitation registration requirement. The Secretary of State registered charitable solicitors before 1996, until a Nebraska Supreme Court decision ended that law, and the Attorney General confirms no separate registration is triggered when a nonprofit begins fundraising. Some municipalities regulate street or door-to-door solicitation.

## Raffles and Gaming

Nebraska regulates raffles through DOR's Charitable Gaming Division. A **raffle** is a drawing where at least 80% of prize value is merchandise. A **lottery** is a drawing where prizes are primarily cash, which makes a 50/50 drawing a lottery.

**Small lotteries and raffles (no license).** Since July 18, 2024, the Small Lottery and Raffle Act lets a 501(c) nonprofit with its principal office and most activities in Nebraska hold, without a license:

- one lottery per calendar month with gross proceeds of $15,000 or less, and
- any number of raffles in a calendar month if their combined gross proceeds stay at or under $15,000.

Tickets must be sequentially numbered and identical, and winners are drawn at random. Once sales reach $15,000 the club must stop; a small raffle cannot convert to a licensed one. The club keeps monthly records of dates and gross proceeds for three years.

**Licensed lotteries and raffles.** Above $15,000, the club needs a license (Form 50, $30 biennial) and at least ten members, one of whom (a member for at least a year) is licensed as the Utilization of Funds Member ($40 biennial). Licensed events require a separate bank account, at least 65% of gross proceeds paid as prizes, expenses capped at 10%, and buyers 18 or older (a $10 Special Permit waives these for one event). The club pays a 2% tax on gross proceeds by September 30 and files Form 35B by August 15. Lincoln, Omaha, Lancaster County, and Douglas County may require a local permit.

**Online sales.** Licensed organizations may sell tickets on their own website, paid by cash, check, or debit card; credit cards are not authorized. The Small Lottery and Raffle Act and regulations do not address online sales, so an unlicensed club should confirm with the Charitable Gaming Division first. See [Online and Electronic Raffles](https://boosterclub.org/raffles/online-raffles/).

Bingo and pickle cards require separate licenses. Nonprofits may not run sweepstakes.

## Annual Compliance Calendar for Nebraska

| Filing | Due date | Agency |
|---|---|---|
| Biennial Report | April 1 of odd-numbered years (2027, 2029); delinquent June 16 | Secretary of State |
| Form 990-N (e-Postcard), or Form 990-EZ/990 if gross receipts are larger | 15th day of the 5th month after fiscal year end (May 15 for a calendar-year club; November 15 for a June 30 fiscal year) | IRS |
| Lottery/Raffle Annual Report, Form 35B (licensed clubs only) | August 15 | Charitable Gaming Division |
| Lottery/raffle tax, Form 51 (licensed events over $15,000) | September 30 | Charitable Gaming Division |

## Common Mistakes in Nebraska

- **Running a 50/50 at every home game.** Clubs think of a 50/50 as a raffle. Nebraska calls it a lottery, and an unlicensed club may hold only one per calendar month.
- **Skipping the newspaper notice.** The notice and proof of publication are separate steps after filing.
- **Missing the odd-year report.** A biennial deadline is easy to lose in officer turnover, and nonfilers are dissolved in June.
- **Assuming the club is exempt on purchases.** 501(c)(3) status does not exempt a booster club's purchases in Nebraska.
- **Selling without school approval.** Without it, the parent-booster exemption does not apply.

## Checklist

### Forming

- [ ] File Articles of Incorporation with the Secretary of State ($25 online)
- [ ] Publish the notice of incorporation for three successive weeks and file proof of publication (secretary)
- [ ] Obtain the IRS determination letter for 501(c)(3) status
- [ ] Get the school's written approval of the club's fundraising sales (president)

### Every Year

- [ ] File Form 990-N, 990-EZ, or 990 (by the 15th day of the 5th month after fiscal year end)
- [ ] Track each month's lottery and raffle gross proceeds against the $15,000 limits (treasurer)
- [ ] Hold no more than one unlicensed cash-prize drawing, including 50/50s, per calendar month
- [ ] Keep raffle and lottery records for three years (treasurer)
- [ ] File the Biennial Report in odd-numbered years (by April 1)
- [ ] File Form 35B and pay the 2% tax if the club holds a license (August 15 and September 30)

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) compares Nebraska with other states
- [50/50 Raffles at Booster Club Events](https://boosterclub.org/raffles/50-50-raffles/) explains how cash-prize drawings are treated
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) covers exemptions on fundraiser sales
- [How to Run a Booster Club Raffle](https://boosterclub.org/raffles/how-to-run-a-raffle/) covers tickets, drawings, and records

---

*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. Nebraska Secretary of State: https://sos.nebraska.gov/business-services/forms-and-fee-information
2. Nebraska Secretary of State: https://sos.nebraska.gov/business-services/annualbiennial-reporting
3. Nebraska Secretary of State: https://sos.nebraska.gov/business-services/reinstatement-information
4. Nebraska Secretary of State: https://sos.nebraska.gov/sites/default/files/doc/business-services/Corporations/Reinstatement/NPReinstatement.pdf
5. Nebraska Secretary of State: https://sos.nebraska.gov/business-services/select-nonprofit-corporation-statutes
6. Nebraska Legislature: https://nebraskalegislature.gov/laws/statutes.php?statute=21-19,173
7. Nebraska Department of Revenue: https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Corp_Booklet.pdf
8. Nebraska Department of Revenue: https://revenue.nebraska.gov/about/information-guides/nebraska-sales-tax-exemptions
9. Nebraska Department of Revenue: https://revenue.nebraska.gov/about/frequently-asked-questions/nebraska-sales-and-use-tax-faqs
10. Nebraska Secretary of State: https://sos.nebraska.gov/licensing/information-charitable-solicitors
11. Nebraska Attorney General: https://protectthegoodlife.nebraska.gov/charities
12. Nebraska Department of Revenue: https://revenue.nebraska.gov/gaming/charitable-gaming-lotteryraffle
13. Nebraska Department of Revenue: https://revenue.nebraska.gov/sites/default/files/doc/NOTICE%202024%20Lottery%20Raffle%20Legislative%20Changes.pdf
14. Nebraska Department of Revenue: https://revenue.nebraska.gov/sites/default/files/doc/raffle%20(1).pdf
15. Nebraska Department of Revenue: https://revenue.nebraska.gov/sites/default/files/doc/flowchrt_0_0.pdf
16. Nebraska Department of Revenue: https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/gaming/rafflact.pdf
17. Nebraska Department of Revenue: https://revenue.nebraska.gov/about/legal-information/regulations/chapter-35-charitable-gaming-regulations-%E2%80%93-lotteries-raffles
18. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard