Vermont Booster Club Filing Requirements
Your state
Updated Oct 6, 202614 sources
At a Glance
| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Secretary of State | Articles of Incorporation | $155 | once |
| Annual/biennial report | Secretary of State | Biennial Report | $0 if no one was paid in the prior year; $35 otherwise | every two years |
| State income/franchise tax exemption | Department of Taxes | None | None | automatic |
| Sales tax exemption on purchases | Department of Taxes | Business tax account, then Form S-3 | None | once |
| Sales tax on fundraiser sales | Department of Taxes | Return only above thresholds | None | as assigned |
| Charitable solicitation registration | Attorney General | None for charities | None | not required |
| Raffle permit/registration | Department of Liquor and Lottery | No permit; annual nonprofit certification | None stated | annual |
- Incorporate as nonprofit
- AgencySecretary of StateFormArticles of IncorporationFee$155Frequencyonce
- Annual/biennial report
- AgencySecretary of StateFormBiennial ReportFee$0 if no one was paid in the prior year; $35 otherwiseFrequencyevery two years
- State income/franchise tax exemption
- AgencyDepartment of TaxesFormNoneFeeNoneFrequencyautomatic
- Sales tax exemption on purchases
- AgencyDepartment of TaxesFormBusiness tax account, then Form S-3FeeNoneFrequencyonce
- Sales tax on fundraiser sales
- AgencyDepartment of TaxesFormReturn only above thresholdsFeeNoneFrequencyas assigned
- Charitable solicitation registration
- AgencyAttorney GeneralFormNone for charitiesFeeNoneFrequencynot required
- Raffle permit/registration
- AgencyDepartment of Liquor and LotteryFormNo permit; annual nonprofit certificationFeeNone statedFrequencyannual
Vermont is one of the lighter states for booster club paperwork: the nonprofit biennial report is free when no one was paid, charities do not register with the Attorney General, and a qualifying nonprofit may run raffles without a state permit. The remaining work is tax registration, especially the meals tax on concession sales.
Federal steps apply in every state: an EIN (EINEmployer Identification Number: the nine-digit federal tax identification number the IRS assigns to the club. The club needs it to open a bank account, apply for 501(c)(3) status, and file its annual return.All terms), recognition by the IRS (Internal Revenue Service) as a 501(c)(3) charitable nonprofit, and an annual Form 990-N keyed to the club’s fiscal year (its 12-month accounting year).
Forming a Nonprofit Corporation in Vermont
The Secretary of State’s Corporations Division files nonprofit Articles of Incorporation for $155. Filing through the Online Business Service Center (external site) normally takes under one business day. A booster club seeking 501(c)(3) status designates itself a public benefit corporation. The name needs a designator such as “Inc.”, the club needs a registered agent with a Vermont address, and members are optional. The articles should carry the IRS purpose and dissolution language in How to Incorporate a Booster Club.
Nonprofit corporations file a biennial report between January 1 and April 1, every two years, starting the year after incorporation. A club formed anytime in 2026 files by April 1, 2027, then in 2029. The fee is $0 if no officer, director, or employee was compensated in the prior calendar year and $35 if anyone was. A club that stops filing risks administrative dissolution; reinstatement costs a $45 application fee plus a $25 reinstatement fee.
State Tax Exemption
Vermont has no separate income tax exemption application. The Department of Taxes states that a nonprofit with federal tax-exempt status is exempt from Vermont corporate and business income taxes. Unrelated business income (income from a regular business unrelated to the club’s purpose) remains taxable.
Sales Tax
Purchases. Only 501(c)(3) organizations are exempt from Vermont sales tax on purchases. The club first registers for a Vermont business tax account, online through myVTax or on Form BR-400. The treasurer then completes Form S-3, Vermont Sales Tax Exemption Certificate for Resale and Exempt Organizations, and presents it to the seller at purchase.
Sales of goods. A 501(c)(3) club selling items such as spirit wear does not collect sales tax unless its sales of tangible personal property exceeded $20,000 in the prior year. Admission charges to its events are exempt unless live-performance admissions exceeded $100,000 in the prior year.
Meals tax. Vermont’s Meals and Rooms Tax is separate, and nonprofits are not generally exempt. Meals a tax-exempt nonprofit sells at bazaars, fairs, picnics, suppers, or similar events are exempt only if it holds no more than four such events a year, each no longer than one day. A fundraising dinner at a restaurant or banquet hall is taxable. A season of home-game concessions exceeds four events, so the treasurer should ask the Department before the season whether a meals tax account is needed.
Charitable Solicitation Registration
Vermont has no charitable solicitation registration requirement for charities. A booster club does not register with the Attorney General, file state financial reports, or pay a fee to solicit donations, including online. Vermont’s Charitable Solicitations Law (9 V.S.A. § 2471 and following) regulates paid fundraisers, who file a notice with the Attorney General before each campaign and post a $20,000 bond. A club soliciting nationally should check online fundraising rules elsewhere.
Raffles and Gaming
Raffles are legal for a qualifying Vermont nonprofit, and the state issues no raffle permit. Under 13 V.S.A. § 2143 (external site), a nonprofit organization may run lotteries, raffles, and other games of chance for charitable, educational, and civic undertakings. The definition in 31 V.S.A. § 1201(5) (external site) adds three conditions:
- The club is a Nonprofit 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 qualified for exemption under section 501(c). An unincorporated club does not meet this wording.
- The club has engaged in good faith in charitable, educational, or civic activities in Vermont on a regular basis during the preceding year. A new club should expect to wait about a year.
- The club certifies annually, on a form required by the Commissioner of Liquor and Lottery, how it meets the definition. The Department’s published guidance focuses on break-open tickets, so the club should ask the Department how to file.
The prize and frequency limits in § 2143(d) apply to casino events, not raffles. Vermont sets no cap on raffle prizes or on the number of raffles, and a 50/50 follows the same rules as any raffle.
Online tickets. Vermont statutes do not address online ticket sales, and no state guidance either way was found. Paper tickets sold in person are the safe course.
Nonprofits may also run in-person bingo and sell break-open tickets (pull tabs), reporting pull-tab sales quarterly to the Department of Liquor and Lottery. Federal tax rules apply on top.
Annual Compliance Calendar for Vermont
| Filing | Due date | Agency |
|---|---|---|
| Biennial Report | January 1 to April 1 every other year (2027 and 2029 for a club formed in 2026) | Secretary of State |
| Form 990-N | 15th day of the 5th month after fiscal year end: May 15 for a calendar year, November 15 for a June 30 fiscal year | IRS |
| Raffle nonprofit certification | Annually, before raffles; confirm timing with the agency | Department of Liquor and Lottery |
| Sales or meals tax returns | Only if over the thresholds above; as assigned | Department of Taxes |
Common Mistakes in Vermont
- Skipping the business tax account. The IRS letter alone does not work at the register. Without the account and Form S-3, the club pays tax it did not owe.
- Assuming concessions are tax-free. The meals exemption ends after the fourth event of the year, and unpaid meals tax accrues penalties and interest.
- Forgetting the biennial report. An every-other-year filing gets lost in officer transitions. Reinstatement after dissolution costs $70.
- Raffling in the first year. Without a year of regular Vermont activity and the annual certification, a raffle is an unauthorized lottery.
Vermont Booster Club Filing Requirements
https://boosterclub.org/states/vermont/
Checklist
Forming
- President
- President
- Treasurer
- Treasurer
- Treasurer
- Board
Every Year
- Secretary
- Treasurer
- President
- Treasurer
Related pages
- Booster Club Filing Requirements by State · StatesCompares Vermont with other states
- Sales Tax for Booster Clubs · TaxesExplains exemption certificates and fundraiser sales
- Are Booster Club Raffles Legal · RafflesGives the state-by-state summary
- Online and Electronic Raffles · RafflesCovers online ticket restrictions
- How to File Form 990-N for a Booster Club · TaxesWalks through the federal filing
Sources
- Vermont Secretary of State (external site)sos.vermont.gov/business-services/fees-statutes
- Vermont Secretary of State (external site)sos.vermont.gov/business-services/business-filings/domestic-formation/nonprofit-corporation
- Vermont Secretary of State (external site)sos.vermont.gov/business-services/business-filings/annualbiennial-reports
- Vermont Secretary of State (external site)bizfilings.vermont.gov/homepage
- Vermont Department of Taxes (external site)tax.vermont.gov/business/start-a-nonprofit
- Vermont Department of Taxes (external site)tax.vermont.gov/business-and-corp/nonprofits/sales-and-use-tax
- Vermont Department of Taxes (external site)tax.vermont.gov/business-and-corp/nonprofits/meals-and-rooms-tax
- Vermont Department of Taxes (external site)tax.vermont.gov/sites/tax/files/documents/S-3.pdf
- Vermont Attorney General (external site)ago.vermont.gov/charities-paid-fundraisers
- Vermont Legislature (external site)legislature.vermont.gov/statutes/section/13/051/02143
- Vermont Legislature (external site)legislature.vermont.gov/statutes/section/31/023/01201
- Vermont Legislature (external site)legislature.vermont.gov/statutes/fullchapter/31/023
- Vermont Department of Liquor and Lottery (external site)liquorcontrol.vermont.gov/node/316
- IRS (external site)irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard
Updated October 6, 2026
Disclaimer: 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.