# Rhode Island Booster Club Filing Requirements

> Rhode Island booster club rules: $35 incorporation, $20 annual report due May 1, EXO-SUE sales tax exemption, DBR registration over $25,000, and raffle permits.

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

Rhode Island is inexpensive but has many separate filings: a $20 annual report each spring, a sales tax exemption certificate that expires every four years, Department of Business Regulation (DBR) registration above $25,000 in contributions, and both a State Police registration and a local police permit for raffles. One state-specific rule helps: fundraiser items priced at $20 or less, sold by a nonprofit for the youth activities it supports, are exempt from sales tax.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Department of State | Articles of Incorporation (Non-Profit, Chapter 7-6) | $35 | once |
| Annual report | Department of State | Form 631 | $20 ($25 late) | every year, February 1 to May 1 |
| State income tax exemption | Division of Taxation | None | $0 | automatic |
| Sales tax exemption on purchases | Division of Taxation | EXO-SUE | $25 | every four years |
| Sales tax on fundraiser sales | Division of Taxation | Exempt for items $20 or less for youth activities; otherwise permit | n/a | n/a |
| Charitable solicitation registration | DBR, Securities and Charities Division | Charitable organization registration | $90 | annual, above $25,000 |
| Raffle permit/registration | State Police Charitable Gaming Unit and local police chief | Registration statement and raffle application | $5 per raffle application | per raffle; registration annual |

## Forming a Nonprofit Corporation in Rhode Island

A booster club incorporates under the Rhode Island Nonprofit Corporation Act (R.I. Gen. Laws chapter 7-6) by filing Articles of Incorporation with the Department of State, online or on paper. The fee is $35. The registered agent must be a Rhode Island resident or qualified entity with a Rhode Island street address; post office boxes and virtual addresses are not accepted. The articles need 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/).

Rhode Island requires at least three directors in addition to the officers (president, vice president, secretary, and treasurer). Officers may serve as directors, but the president and secretary must be different people.

The annual report (Form 631) is due **between February 1 and May 1** each year, starting the calendar year after the club registers (R.I. Gen. Laws 7-6-91). The fee is $20, plus a small fee to file online, and a $25 late penalty applies on June 1. The report lists all directors and officers. A corporation that falls out of good standing cannot file its annual report online and must be restored first.

## State Tax Exemption

No application is needed. The Department of State advises that a registered nonprofit is automatically exempt from Rhode Island income tax and that most nonprofit corporations owe no state income tax. A club with unrelated business income over $1,000 files IRS Form 990-T and Rhode Island Form RI-1120C, and the state minimum corporate tax ($400) may apply.

## Sales Tax

**Purchases.** R.I. Gen. Laws 44-18-30(5) exempts purchases by organizations operated exclusively for charitable purposes and by "nonprofit, organized sporting leagues and associations and bands for boys and girls under the age of nineteen." A booster club with 501(c)(3) status applies to the Division of Taxation on **Form EXO-SUE**. The application fee is $25, and the exemption certificate **expires four years** from the date of issuance, so the treasurer must calendar the renewal.

**Sales.** Rhode Island taxes sales by nonprofits unless a specific exemption applies. Two matter for booster clubs:

1. **Items of $20 or less.** Section 44-18-30(31) exempts sales of items priced at not more than $20 each by nonprofit Rhode Island charitable organizations for the youth activities they are formed to sponsor and support, and by accredited elementary and secondary schools for school purposes or organized student activities. Concession snacks, programs, and most small spirit items fit under the limit.
2. **School meals.** Meals served to students and teachers by schools, school districts, and student organizations are exempt under section 44-18-30(3). Booster clubs are not named, so a club selling meals should not rely on it.

Items priced above $20, such as hoodies or stadium seats, are taxable. A club selling them obtains a sales permit from the Division of Taxation and collects tax.

## Charitable Solicitation Registration

A charitable organization that solicits and receives **more than $25,000** in contributions in its fiscal year, or that uses a professional fundraiser, must register with DBR's Securities and Charities Division. Registration is **annual** and the fee is **$90**. The statute (R.I. Gen. Laws chapter 5-53.1) lists exempt entities, and a club under $25,000 that uses only volunteers does not register. Confirm the renewal date and financial statement requirements with DBR when registering, since they depend on the club's fiscal year and revenue. Online donations from Rhode Island residents count toward the threshold.

## Raffles and Gaming

Raffles are legal for charitable organizations in Rhode Island, but two layers apply:

1. **State registration.** R.I. Gen. Laws 11-19-31 prohibits a charitable organization from conducting a "permitted game of chance" (bingo, a raffle, or a lottery) unless it files a registration statement with the Division of State Police. The registration is renewed **before June 1** each year. Game expenses may not exceed 25 percent of gross receipts unless the State Police allow more.
2. **Local permit.** For each raffle, the club obtains a raffle application from the local police department or the State Police Charitable Gaming Unit and submits it with a **$5** check or money order to the chief of police in the city or town where the drawing will be held. In Providence, the application goes first to the City Hall Licensing Department. Processing can take up to **60 days**.

"Charitable organization" is defined broadly to include educational, civic, and philanthropic groups, so a booster club qualifies. The statute sets no minimum years in existence. A 50/50 drawing is a raffle and follows the same process. Rhode Island's published guidance does not address online ticket sales; confirm with the State Police before selling online. Bingo requires a separate registration with the State Police Charitable Gaming Unit.

## Annual Compliance Calendar for Rhode Island

| Filing | Due date | Agency |
|---|---|---|
| Annual report, Form 631 ($20) | February 1 to May 1 ($25 penalty June 1) | Department of State |
| Form 990-N (federal) | 15th day of 5th month after year end: May 15 (calendar year), November 15 (June 30 year) | IRS |
| Charitable gaming registration renewal | Before June 1 | State Police |
| Raffle permit application ($5) | Up to 60 days before each drawing | Local police chief |
| Charitable organization registration (if over $25,000) | Annually | DBR |
| EXO-SUE renewal | Every four years | Division of Taxation |

## Common Mistakes in Rhode Island

- **Applying for the raffle permit too late.** Processing can take 60 days.
- **Skipping the State Police registration.** The local permit alone does not satisfy section 11-19-31.
- **Letting the sales tax certificate expire.** It lapses after four years.
- **Pricing spirit wear above $20 without collecting tax.** The youth activities exemption stops at $20 per item.
- **Listing too few directors.** Rhode Island requires at least three.

## Checklist

### Forming

- [ ] File Articles of Incorporation with the Department of State ($35), naming at least three directors
- [ ] Obtain an EIN (Employer Identification Number) and apply for federal 501(c)(3) status
- [ ] File Form EXO-SUE with the Division of Taxation ($25)
- [ ] Register with the State Police Charitable Gaming Unit before the first raffle
- [ ] Register with DBR if contributions will exceed $25,000

### Every Year

- [ ] File Form 631 annual report (February 1 to May 1)
- [ ] File Form 990-N or the applicable Form 990 (by the 15th day of the 5th month after year end)
- [ ] Renew the State Police charitable gaming registration (before June 1)
- [ ] Submit each raffle application to the local police chief at least 60 days ahead
- [ ] Renew DBR registration if contributions exceed $25,000 ($90)
- [ ] Check the EXO-SUE expiration date (treasurer)

## Related Pages

- [Filing Requirements by State](https://boosterclub.org/states/) compare other states
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) purchases and fundraiser sales
- [How to Run a Booster Club Raffle](https://boosterclub.org/raffles/how-to-run-a-raffle/) tickets and records
- [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. Rhode Island Secretary of State: https://www.sos.ri.gov/divisions/business-services/non-profit/start-a-non-profit-corporation
2. Rhode Island Secretary of State: https://www.sos.ri.gov/divisions/business-services/non-profit/file-your-annual-report
3. Rhode Island Secretary of State: https://www.sos.ri.gov/divisions/business-services/non-profit/maintain-your-non-profit-corporation
4. Rhode Island Secretary of State: https://www.sos.ri.gov/divisions/business-services/non-profit/business-basics/costs-and-fees
5. Rhode Island Secretary of State: https://www.sos.ri.gov/divisions/business-services/non-profit/business-basics/tax-exempt-status
6. Rhode Island Secretary of State: https://www.sos.ri.gov/divisions/business-services/non-profit/pay-your-business-taxes
7. Rhode Island Secretary of State: https://www.sos.ri.gov/divisions/business-services/non-profit/register-charitable-organization
8. Rhode Island Secretary of State: https://www.sos.ri.gov/divisions/business-services/non-profit/business-basics/fundraising
9. Rhode Island General Assembly: https://webserver.rilegislature.gov/Statutes/TITLE7/7-6/7-6-91.htm
10. Rhode Island General Assembly: https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-30.htm
11. Rhode Island General Assembly: https://webserver.rilegislature.gov/Statutes/TITLE11/11-19/11-19-30.htm
12. Rhode Island General Assembly: https://webserver.rilegislature.gov/Statutes/TITLE11/11-19/11-19-31.htm
13. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard