Utah Booster Club Filing Requirements

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 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. 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.

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-EZForm 990-EZThe short annual return a tax-exempt club files with the IRS when its gross receipts are under $200,000 and its total assets are under $500,000, and it does not file Form 990-N. It reports revenue, expenses, the balance sheet, programs, and officers.All terms, or 990-NForm 990-NThe e-Postcard: the annual electronic notice a tax-exempt club files with the IRS when its gross receipts are normally $50,000 or less. It is due the 15th day of the 5th month after the fiscal year ends.All terms (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.

Annual Compliance Calendar for Utah

Form 990-NForm 990-NThe e-Postcard: the annual electronic notice a tax-exempt club files with the IRS when its gross receipts are normally $50,000 or less. It is due the 15th day of the 5th month after the fiscal year ends.All terms is due the 15th day of the fifth month after the 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 (the club’s 12-month accounting year) ends. Utah has no charitable registrationCharitable solicitation registrationRegistration with a state office, usually the attorney general or secretary of state, before asking the public for donations, typically renewed each year with a financial report. Whether it is required, and the thresholds and fees, vary by state.All terms or raffle filings.