# New Jersey Booster Club Filing Requirements

> New Jersey booster club filings: nonprofit incorporation, the ST-5 sales tax certificate, charity registration above $10,000, and LGCCC raffle licenses.

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

New Jersey requires more paperwork than most states. Tax-free purchases need a state certificate (Form ST-5), clubs raising more than $10,000 in contributions register with the Division of Consumer Affairs, and every raffle, including a 50/50, needs a state registration number plus a municipal license. Booster club concession stands at school games are expressly exempt from sales tax.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Division of Revenue and Enterprise Services (DORES) | Certificate of Incorporation (Title 15A) | $50 (since July 1, 2026) | once |
| Annual report | DORES | Annual Report | $30 | every year, by end of anniversary month |
| State income/franchise tax exemption | Division of Taxation | None | $0 | automatic |
| Sales tax exemption on purchases | Division of Taxation | REG-1E, issues Form ST-5 | $0 | once |
| Sales tax on fundraiser sales | Division of Taxation | None for occasional sales | $0 | n/a |
| Charitable solicitation registration | Division of Consumer Affairs | CRI-200 or long form | $30 to $250 | annual, over $10,000 |
| Raffle permit/registration | Legalized Games of Chance Control Commission (LGCCC), municipal clerk | LGCCC registration, municipal license | $100 per two years; $40 per $1,000 of prizes | per raffle |

## Forming a Nonprofit Corporation in New Jersey

A booster club incorporates by filing a Certificate of Incorporation under Title 15A (the New Jersey Nonprofit Corporation Act) with the Division of Revenue and Enterprise Services (DORES). Legislation signed in 2026 (A-5325/S-4534) cut the nonprofit filing fee from $75 to $50 effective July 1, 2026.

The certificate names a New Jersey registered agent and needs IRS-required purpose and dissolution language for 501(c)(3) status (federal tax exemption for charitable and educational organizations). See [How to Incorporate a Booster Club](https://boosterclub.org/start/incorporate/).

Every New Jersey nonprofit corporation files an annual report with DORES ($30), due by the end of the month in which the club was incorporated. Two consecutive missed reports put the corporate charter at risk of administrative revocation, which removes the officers' liability shield.

## State Tax Exemption

New Jersey has no separate application for income or franchise tax exemption. A nonprofit corporation is exempt from the Corporation Business Tax under N.J.S.A. 54:10A-3 (Division of Taxation Bulletin MISC-3). A club that needs written proof may request an exemption letter from the Division of Taxation.

## Sales Tax

**Purchases.** New Jersey exempts qualifying nonprofits, but not automatically. A booster club with a 501(c)(3) determination letter files Form REG-1E with the Division of Taxation (no fee), attaching its certificate of incorporation, bylaws, and IRS letter. The treasurer then gives the resulting Form ST-5 to vendors. The exemption does not apply when a parent pays personally and is reimbursed, and a club may not borrow the ST-5 of the school or another club.

**Sales.** An organization holding an ST-5 does not collect sales tax on occasional, short fundraising sales when all proceeds go to the organization. Bulletin MISC-3 adds two school rules:

1. Occasional school fundraiser sales are not taxable when the buyer pays the exempt organization directly. When buyers pay a for-profit fundraising company, the sale is taxable unless the item is otherwise exempt.
2. A concession stand operated only during school games or special events is not taxable when run by, with all profits going to, the school, a school parent group, or the **athletic booster club**.

A club running a continuous store, including a year-round online spirit wear store, must collect tax. Admissions to events run by an exempt organization are generally not taxable.

## Charitable Solicitation Registration

The Charities Registration Section of the Division of Consumer Affairs registers charities soliciting in New Jersey. Under N.J.A.C. 13:48-3.3, a charity is exempt when it received no more than $10,000 in gross contributions in its most recent fiscal year (its 12-month accounting year) and all fundraising is done by unpaid volunteers. A club crossing $10,000 registers within 30 days. The exemption for schools does not extend to a separate booster club.

| Gross contributions | Filing | Annual fee |
|---|---|---|
| $10,000 or less, all volunteers | Exempt (optional registration) | $0 |
| Up to $25,000 | Short form, CRI-200 | $30 |
| Up to $100,000 | Long form | $60 |
| $100,001 to $500,000 | Long form | $150 |
| Over $500,000 | Long form | $250 |

Above $500,000 in gross revenue, financial statements must be audited by an independent certified public accountant (CPA). Renewal is due six months after fiscal year end, with a $25 late fee after 30 days. Online donations from New Jersey residents count toward the threshold.

## Raffles and Gaming

Raffles are legal for a booster club in New Jersey only with a license. The process has two layers:

1. **State registration.** The club registers with the Legalized Games of Chance Control Commission (LGCCC) for an identification number ($100, valid two years). It must be a bona fide nonprofit (educational organizations and civic clubs qualify) with written authority for the purpose and at least five members. The regulations set no minimum years in existence.
2. **Municipal license.** For each raffle, the club applies to the clerk of the municipality where the drawing occurs, typically four weeks ahead, with notarized signatures and background checks for the members in charge. No tickets are printed or sold before the license issues.

Fees are $20 to the municipality and $20 to the LGCCC per $1,000 of retail prize value. An on-premises draw or 50/50 with prizes of $400 or less carries no fee but still needs a license. In a draw raffle, cash prizes are allowed only in a 50/50. Real estate, weapons, live animals, and tobacco are prohibited prizes.

A Report of Raffle Operations is due to the LGCCC by the 15th day of the month after the drawing (April 15 for a March drawing). Online ticket sales are not permitted. Bingo and casino nights follow the same two-layer licensing.

## Annual Compliance Calendar for New Jersey

| Filing | Due date | Agency |
|---|---|---|
| Annual report ($30) | End of the incorporation anniversary month | DORES |
| Form 990-N (federal) | 15th day of 5th month after fiscal year end: May 15 (calendar year), November 15 (June 30 year) | IRS |
| Charity registration renewal (if over $10,000) | Six months after fiscal year end: June 30 (calendar year), December 31 (June 30 year) | Division of Consumer Affairs |
| LGCCC registration renewal | Every two years | LGCCC |
| Report of Raffle Operations | 15th day of the month after each raffle | LGCCC |

## Common Mistakes in New Jersey

- **Running a 50/50 without a license.** Volunteers assume a small game is exempt; only the fee is waived under $400.
- **Selling raffle tickets online.** Not permitted, and it puts future licenses at risk.
- **Assuming the 501(c)(3) letter covers sales tax.** Without an ST-5, vendors must charge tax.
- **Letting a fundraising company collect payment.** The sale then loses the fundraiser exemption.

## Checklist

### Forming

- [ ] File the Certificate of Incorporation with DORES, including IRS purpose and dissolution language ($50)
- [ ] Obtain an EIN (Employer Identification Number) from the IRS
- [ ] Apply for federal 501(c)(3) status
- [ ] File Form REG-1E with the Division of Taxation and give vendors the Form ST-5
- [ ] Register with the Charities Registration Section if contributions will exceed $10,000
- [ ] Register with the LGCCC before planning any raffle or 50/50

### Every Year

- [ ] File the DORES annual report (by end of the anniversary month)
- [ ] File Form 990-N or the applicable Form 990 (by the 15th day of the 5th month after fiscal year end)
- [ ] Renew charity registration if over $10,000 in contributions (within six months after fiscal year end)
- [ ] Apply for each municipal raffle license about four weeks ahead
- [ ] File each Report of Raffle Operations by the 15th day of the month after the drawing (treasurer)
- [ ] Renew the LGCCC identification number every two years

## Related Pages

- [Filing Requirements by State](https://boosterclub.org/states/) compare other states
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) fundraiser sales
- [How to Run a Booster Club Raffle](https://boosterclub.org/raffles/how-to-run-a-raffle/) tickets and records
- [50/50 Raffles](https://boosterclub.org/raffles/50-50-raffles/) cash split games
- [Form 990-N](https://boosterclub.org/taxes/form-990-n/) the federal annual 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. New Jersey Legislature: https://pub.njleg.gov/Bills/2026/A5500/5325_I1.HTM
2. State of New Jersey: https://www.nj.gov/treasury/taxation/exemptintro.shtml
3. State of New Jersey: https://nj.gov/treasury/taxation/pdf/pubs/misc3.pdf
4. State of New Jersey: https://www.nj.gov/treasury/taxation/pdf/other_forms/sales/reg1e.pdf
5. New Jersey Division of Consumer Affairs: https://njconsumeraffairs.gov/charities/Pages/charities-registration-information.aspx
6. New Jersey Division of Consumer Affairs: https://www.njconsumeraffairs.gov/regulations/Chapter-48-Charitable-Fund-Raising.pdf
7. New Jersey Division of Consumer Affairs: https://njconsumeraffairs.gov/lgccc/Pages/registration.aspx
8. New Jersey Division of Consumer Affairs: https://www.njconsumeraffairs.gov/regulations/Chapter-47-Rules-of-Legalized-Games-of-Chance.pdf
9. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard