Nevada Booster Club Filing Requirements

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.

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 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 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 NumberEINEmployer Identification Number: the nine-digit federal tax identification number the IRS assigns to the club. The club needs it to open a bank account, apply for 501(c)(3) status, and file its annual return.All terms, 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