New Jersey Booster Club Filing Requirements

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.

Every New Jersey 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 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 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 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 incorporationArticles of incorporationThe document the founders file with the state agency that registers corporations to create a nonprofit corporation. It carries the IRS-required purpose and dissolution clauses; some states call it a certificate of incorporation or certificate of formation.All terms, 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.

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 yearFiscal yearThe club’s 12-month accounting year, set in the bylaws. Many booster clubs use July 1 through June 30 to match the school year, and the club’s filing deadlines count from the day it ends.All terms 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 50/5050/50 raffleA raffle in which the winner receives half of the ticket sales and the club keeps the other half, usually sold and drawn during one game or event. It is legally a raffle with a cash prize, so state raffle law applies.All terms 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