# Utah Booster Club Filing Requirements

> Utah booster club filing rules: $59 nonprofit articles, $18 annual renewal with Form 990 upload, sales tax exemption, no charity registration, and no raffles.

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

Utah booster clubs cannot hold raffles: the Utah Constitution forbids any game of chance, with no exception for charities or schools. The rest is light. Utah ended charitable solicitation registration for charities; instead, a nonprofit corporation uploads its latest federal Form 990, 990-EZ, or 990-N with its annual renewal. Purchases of $1,000 or more are tax-free at the register, while smaller purchases are taxed and then refunded.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Division of Corporations and Commercial Code | Articles of incorporation (online) | $59 | once |
| Annual/biennial report | Division of Corporations and Commercial Code | Annual report/renewal with Form 990 upload | $18 | annual |
| State income/franchise tax exemption | State Tax Commission | none | $0 | automatic |
| Sales tax exemption on purchases | State Tax Commission | TC-160 (exemption number) | confirm current fee with the agency | once |
| Sales tax on fundraiser sales | State Tax Commission | none | $0 | exempt when part of charitable activities |
| Charitable solicitation registration | none for charities | none | $0 | not required |
| Raffle permit/registration | none | none | n/a | prohibited |

## Forming a Nonprofit Corporation in Utah

The board forms the corporation online through the Division of Corporations and Commercial Code, logging in with a UtahID and choosing Domestic Nonprofit Corporation. The Division's posted fee schedule (fiscal year 2026, effective July 1, 2025) lists $59 for nonprofit articles of incorporation; the Division updates fees each July, so the treasurer confirms the current amount.

The articles name a registered agent (the person who accepts legal papers for the club) and the directors. They also need the purpose and dissolution language the Internal Revenue Service (IRS) requires for 501(c)(3) status, the federal tax exemption for charities. See [How to Incorporate a Booster Club](https://boosterclub.org/start/incorporate/).

Every year the club files an annual report, which Utah calls a renewal. Under Utah Code § 16-1a-212, it is due by the last day of the anniversary month (the month the corporation was formed) and may be filed up to 60 days early. A club formed in March files by March 31 each year. The fee is $18 (including a $5 portal surcharge), plus $10 if late. All directors sign a nonprofit's renewal. An entity that lets its renewal lapse expires and must reinstate ($30, plus $18 for each missed year and a $10 delinquency fee).

Since January 1, 2025, the renewal also requires uploading an unredacted copy of the club's most recently filed IRS Form 990, 990-EZ, or 990-N (Utah Code § 13-22-110). A new club without a filed return may upload its IRS determination letter instead.

Utah's school fee law (Utah Code § 53G-7-501) counts payments to a third party that provides part of a school activity as a "fee," which schools must approve and waive for eligible students. A booster club collecting team participation money coordinates with the school first.

## State Tax Exemption

Utah Code § 59-7-102 exempts organizations exempt under Internal Revenue Code section 501 from the corporate franchise and income tax. A 501(c)(3) booster club files no state application. Unrelated business taxable income (UBTI, income from a regular business unrelated to the club's purpose) remains taxable, and a club with UBTI files a Utah corporate return.

## Sales Tax

Utah exempts purchases by 501(c)(3) organizations made in the conduct of their charitable activities (Utah Code § 59-12-104.1), but the club first needs a sales tax exemption number from the State Tax Commission, obtained with Form TC-160. How the exemption works depends on the purchase size:

1. **$1,000 or more:** the treasurer gives the seller Form TC-721 (exemption certificate) and pays no tax.
2. **Under $1,000:** the club pays the tax, then requests a refund from the Tax Commission on Form TC-62N, no more often than monthly.
3. **Contract or utility purchases:** exempt at the point of sale regardless of amount.

The same statute exempts sales made by a charitable organization in the conduct of its regular charitable activities. Publication 35 applies this to school parent groups and notes that the exemption does not extend to a third-party business selling through the group. Utah's separate exemption for school "fundraising sales" covers only sales by a school or its students with proceeds deposited in a school-controlled account, so it does not cover a booster club's own account. Publication 25 limits the separate exemption for food sold by charities to items not available to the general public, so a club running a public concession stand confirms its treatment with the Tax Commission.

## Charitable Solicitation Registration

Utah does not require a booster club to register as a charitable organization. The Charitable Solicitations Act (Utah Code Title 13, Chapter 22) now requires registration only of professional fundraisers and professional fundraising consultants. Former Division of Consumer Protection charity registration numbers are no longer valid; the annual Form 990 upload replaces that filing.

## Raffles and Gaming

Raffles are prohibited in Utah for every organization, including 501(c)(3) booster clubs. Article VI, Section 27 of the Utah Constitution states that the Legislature may not authorize any game of chance, lottery, or gift enterprise "under any pretense or for any purpose." Utah Code § 76-9-1401 defines a lottery as distributing prizes by chance to people who paid for the chance, "whether called a lottery, raffle, or gift enterprise." Participating in gambling is a class B misdemeanor.

There is no permit, agency, or exception. 50/50 drawings, bingo for prizes, paid-entry casino nights, and reverse raffles are all gambling, and online ticket sales are prohibited. Calling the ticket price a "donation" does not change the result when payment is required to enter.

Utah booster clubs use alternatives instead:

- Live and silent auctions, where bidders pay a price they choose for a known item.
- Drawings where entry is free and not tied to any purchase or donation, which removes the payment element of a lottery.

See [Alternatives When Raffles Are Not Allowed](https://boosterclub.org/raffles/opportunity-drawings-and-alternatives/).

## Annual Compliance Calendar for Utah

| Filing | Due date | Agency |
|---|---|---|
| Annual renewal with Form 990 upload | Last day of the anniversary month | Division of Corporations and Commercial Code |
| Form 990-N (federal) | May 15 (December 31 year end); November 15 (June 30 year end) | IRS |
| Sales tax refund request (TC-62N) | Monthly or quarterly | State Tax Commission |

Form 990-N is due the 15th day of the fifth month after the fiscal year (the club's 12-month accounting year) ends. Utah has no charitable registration or raffle filings.

## Common Mistakes in Utah

- **Holding a raffle or 50/50 because other states allow it.** Families from other states assume it is legal, and the officers who run it risk criminal charges.
- **Renewing without the Form 990.** The upload is new since 2025, and the Division requires it with every renewal.
- **Expecting the exemption at the register for small purchases.** Purchases under $1,000 are taxed; clubs that never file TC-62N lose the refund.
- **Charging students team fees without school involvement.** The school fee law can treat the charge as a school fee requiring approval and waivers.

## Checklist

### Forming

- [ ] File nonprofit articles online with the Division of Corporations (board)
- [ ] Obtain an employer identification number (EIN) from the IRS (treasurer)
- [ ] Apply for a sales tax exemption number on Form TC-160 after the 501(c)(3) letter arrives (treasurer)
- [ ] Confirm with the school how student participation costs are handled under district fee rules (president)

### Every Year

- [ ] File Form 990-N (by the 15th day of the 5th month after fiscal year end)
- [ ] File the annual renewal and upload the latest Form 990-N (by the last day of the anniversary month)
- [ ] Submit TC-62N refund requests for taxed purchases under $1,000 (treasurer)
- [ ] Review the fundraising calendar to confirm no raffle, 50/50, or paid-entry drawing is planned (board)

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) compares states
- [Are Booster Club Raffles Legal](https://boosterclub.org/raffles/are-raffles-legal/) summarizes raffle law across states
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) explains exemption certificates
- [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. Utah Department of Commerce: https://commerce.utah.gov/corporations/business-entities/domestic-non-profit-corporation/
2. Utah Department of Commerce: https://commerce.utah.gov/corporations/renewal-process/
3. Utah Department of Commerce: https://commerce.utah.gov/wp-content/uploads/2023/04/currentfees.pdf
4. Utah Legislature: https://le.utah.gov/xcode/Title16/Chapter1A/16-1a-S212.html
5. Utah Legislature: https://le.utah.gov/xcode/Title59/Chapter7/59-7-S102.html
6. Utah Legislature: https://le.utah.gov/xcode/Title59/Chapter12/59-12-S104.1.html
7. Utah Legislature: https://le.utah.gov/xcode/Title59/Chapter12/59-12-S102.html
8. Utah State Tax Commission: https://tax.utah.gov/forms-pubs/pubs/pub-25/
9. Utah State Tax Commission: https://tax.utah.gov/forms-pubs/pubs/pub-35/
10. Utah Legislature: https://le.utah.gov/xcode/Title13/Chapter22/13-22-S104.html
11. Utah Legislature: https://le.utah.gov/xcode/Title13/Chapter22/13-22-S110.html
12. Utah Legislature: https://le.utah.gov/xcode/ArticleVI/Article_VI,_Section_27.html
13. Utah Legislature: https://le.utah.gov/xcode/Title76/Chapter9/76-9-S1401.html
14. Utah Legislature: https://le.utah.gov/xcode/Title76/Chapter9/76-9-S1402.html
15. Utah Legislature: https://le.utah.gov/xcode/Title53G/Chapter7/53G-7-S501.html
16. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard