# Nevada Booster Club Filing Requirements

> Nevada booster club filings: $50 nonprofit articles, the annual list with charitable solicitation statement, sales tax exemption letter, raffle registration.

- URL: https://boosterclub.org/states/nevada/
- Section: States
- Updated: 2026-10-06

Nevada has no state income tax, so a booster club's state filings run through the Secretary of State, the Department of Taxation, and the Gaming Control Board. Three rules catch new clubs: 501(c)(3) status does not stop sales tax on purchases until the Department of Taxation issues a letter of exemption (renewed every five years), solicitation registration rides on the annual list of officers, and every raffle program must be registered 30 days before the first drawing. No Nevada statute specific to booster clubs was identified.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Secretary of State | Articles of Incorporation (NRS 82) | $50 | once |
| Annual/biennial report | Secretary of State | Annual List of Officers and Directors | $50 ($50 late fee) | annual |
| State income/franchise tax exemption | None (no state income tax) | None | none | not applicable |
| Sales tax exemption on purchases | Department of Taxation | REV-F005 | none stated | letter valid 5 years |
| Sales tax on fundraiser sales | Department of Taxation | Seller's permit | $15 per location | as sales occur |
| Charitable solicitation registration | Secretary of State | Charitable Solicitation Registration Statement (CSRS) | none beyond list fee | annual, with list |
| Raffle permit/registration | Gaming Control Board | ENF-116 (prizes under $100,000 a year) or ENF-115 | $0 under $100,000; $25 per event above | annual |

## Forming a Nonprofit Corporation in Nevada

A booster club incorporates by filing Articles of Incorporation under NRS Chapter 82 with the Secretary of State. The fee is $50 ($125 more for 24-hour expedite). The articles should include the purpose and dissolution language the IRS requires for 501(c)(3) status (the federal exemption for charitable and educational organizations); see [How to Incorporate a Booster Club](https://boosterclub.org/start/incorporate/).

The club files an initial list of officers and directors ($50) at formation and an Annual List of Officers and Directors ($50) every year by the last day of its anniversary month. A club incorporated March 10, 2025 files by March 31 each year. A late list adds a $50 fee, and a corporation left in default can lose its charter and pay a $100 reinstatement fee.

Nevada's state business license does not apply. The Secretary of State says NRS 82 nonprofit corporations are specifically exempt and need not claim the exemption.

## State Tax Exemption

Nevada does not tax corporate or nonprofit income, so there is no income tax exemption to request. The Commerce Tax (on gross revenue above $4,000,000) exempts 501(c) organizations, and exempt entities do not register for it. The exemption a booster club does need is the sales tax letter below; the Department states that organizations "are not automatically exempt by their Federal 501(c) status."

## Sales Tax

**Purchases.** NRS 372.326 exempts purchases by nonprofits created for religious, charitable, or educational purposes once the Department of Taxation approves them. The club files REV-F005 on paper or through MyNVTax with its bylaws, articles, 12 months of financial statements, and IRS determination letter (the letter confirming 501(c)(3) status). Nevada's test differs from the federal one, but its educational category includes organizations whose primary purpose is to "provide athletic, cultural or social activities for children," which fits most booster clubs.

The club gives each vendor a copy of the letter. The letter expires five years after issue; the Department mails a renewal notice at least 90 days ahead, and a missed notice does not extend it.

**Sales.** The combined rate is at least 6.85% (8.375% in Clark County, 8.265% in Washoe). The Department's guidance reviewed for this page covers purchases by exempt organizations but not sales made by them, and the statutes could not be retrieved at time of writing. Until the Department confirms in writing that a fundraiser is exempt, the club should treat spirit wear and concession sales as taxable and hold a seller's permit ($15 per location). A club hosting a craft fair with outside vendors must register the one-time event with the Department at least two weeks ahead.

## Charitable Solicitation Registration

Every nonprofit corporation that solicits tax-deductible contributions must register with the Secretary of State before soliciting. The club checks the solicitation box on its initial or annual list and completes the CSRS, at no added fee. The CSRS reports the club's names, addresses, EIN (Employer Identification Number, the federal tax ID), executive personnel, fiscal year end (the last day of its 12-month accounting year), and financial information from its IRS Form 990 or a good-faith estimate.

The exemption form (CSRX) covers only organizations soliciting fewer than 15 people a year, soliciting only officers' close relatives, or churches, so a typical booster club registers. The Secretary of State's description of the CSRS lists no audit or review requirement.

Every solicitation, including websites, flyers, and online donation pages, must also give the club's legal name, physical address, phone number or website, purpose, and whether the gift is tax-deductible under Internal Revenue Code section 170(c).

## Raffles and Gaming

Raffles (charitable lotteries) are legal for a qualified nonprofit under NRS Chapter 462 and Gaming Commission Regulation 4A, administered by the Gaming Control Board. Registration is required, and the Board's FAQ describes no small-raffle exemption.

1. **Register.** With total prizes under $100,000 in the calendar year, the club files ENF-116 annually at no fee. Above $100,000, it files ENF-115 and pays $25 per event.
2. **Timing.** The club itself (not a consultant) emails the registration to the Board's Operations Unit at least 30 days before its first event, with proof of nonprofit status.
3. **Proceeds.** Net proceeds must go to charitable or nonprofit activities in Nevada.
4. **Buyers.** No one under 18 may buy a ticket for, or collect, a cash prize.

Online ticket sales are allowed only to buyers physically in Nevada, and the club must submit its online sales controls for the Board Chair's approval. 50/50 drawings follow the same rules. Free drawings and auctions are not lotteries. Charitable gaming is limited to bingo, poker, and blackjack for players 21 and older.

## Annual Compliance Calendar for Nevada

| Filing | Due date | Agency |
|---|---|---|
| ENF-116 raffle registration | 30 days before the year's first raffle | Gaming Control Board |
| Annual List with CSRS ($50) | Last day of the anniversary month | 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 |
| Sales tax return, if permitted | 20th day of the month after the period | Department of Taxation |
| Sales tax letter renewal | Before 5-year expiration | Department of Taxation |

## Common Mistakes in Nevada

- **Showing vendors the IRS letter.** Nevada does not honor 501(c)(3) status alone, so the club pays sales tax until REV-F005 is approved.
- **Letting the exemption letter lapse.** The renewal notice reaches officers who have left, and purchases after expiration are taxable.
- **Leaving the CSRS box unchecked.** The club then solicits while unregistered.
- **Skipping raffle registration.** Small raffles are not exempt, and an unregistered raffle is unlawful gambling.
- **Selling online tickets to out-of-state relatives.** Only buyers physically in Nevada may purchase.

## Checklist

### Forming

- [ ] File Articles of Incorporation under NRS 82 ($50)
- [ ] File the initial list with the CSRS completed ($50)
- [ ] Obtain the IRS determination letter for 501(c)(3) status
- [ ] File REV-F005 and give copies of the letter to purchasing volunteers (treasurer)
- [ ] Obtain a seller's permit before the first taxable sale ($15)
- [ ] Add the required disclosures to the website and donation pages (secretary)

### Every Year

- [ ] Submit ENF-116 at least 30 days before the first raffle
- [ ] File the Annual List with the CSRS (by the last day of the anniversary month)
- [ ] File Form 990-N, 990-EZ, or 990 (by the 15th day of the 5th month after fiscal year end)
- [ ] Check the sales tax letter's expiration date and renew before it lapses (treasurer)

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) compares Nevada with other states
- [State Registration for a New Booster Club](https://boosterclub.org/start/state-registration/) orders the first-year filings
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) explains exemption letters and taxable sales
- [Online and Electronic Raffles](https://boosterclub.org/raffles/online-raffles/) covers online ticket controls
- [How to File Form 990-N for a Booster Club](https://boosterclub.org/taxes/form-990-n/) covers the federal 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. Nevada Secretary of State: https://www.nvsos.gov/home/showpublisheddocument/1049/638308023783270000
2. Nevada Secretary of State: https://www.nvsos.gov/licensing/charitable-organizations
3. Nevada Secretary of State: https://www.nvsos.gov/licensing/state-business-license/nonprofit-solicitation-requirements
4. Nevada Secretary of State: https://www.nvsos.gov/licensing/state-business-license/state-business-license-exemption-faq
5. Nevada Secretary of State: https://www.nvsos.gov/licensing/state-business-license/state-business-license-faq
6. Nevada Department of Taxation: https://tax.nv.gov/faqs/sales-tax-faqs/
7. Nevada Department of Taxation: https://tax.nv.gov/wp-content/uploads/2024/03/REV-F005-Application-for-Sales-Use-Tax-Exemption-RCE-2.pdf
8. Nevada Department of Taxation: https://tax.nv.gov/wp-content/uploads/2024/05/Sales-and-Use-Tax-GeneraI-Info-1.pdf
9. Nevada Department of Taxation: https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf
10. Nevada Department of Taxation: https://tax.nv.gov/faqs/commerce-tax-faqs/
11. Nevada Department of Taxation: https://tax.nv.gov/faqs/appeals-faqs-copy/
12. Nevada Gaming Control Board: https://www.gaming.nv.gov/about-us/forms-and-applications/
13. Nevada Gaming Control Board: https://www.gaming.nv.gov/uploadedFiles/gamingnvgov/content/forms/CharitableFactSheet.pdf
14. Nevada Gaming Control Board: https://www.gaming.nv.gov/uploadedFiles/gamingnvgov/content/forms/ENF-116%20Charitable%20Annual%20Registration.docx
15. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard