# Wyoming Booster Club Filing Requirements

> Wyoming booster club filing rules: $50 nonprofit articles, $25 annual report, sales tax exemption letters, no charity registration, and license-free raffles.

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

Wyoming has one of the lightest filing regimes for a booster club: no corporate income tax, no charitable solicitation registration, and no license for a charitable raffle. The recurring state filing is a $25 annual report to the Secretary of State, due the first day of the anniversary month. The step clubs most often skip is documenting their sales tax exemption with the Department of Revenue, which is optional but strongly encouraged.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Secretary of State, Business Division | Nonprofit Articles of Incorporation (online or paper) | $50 | once |
| Annual/biennial report | Secretary of State | Annual Report | $25 | annual, first day of anniversary month |
| State income/franchise tax exemption | None | None; Wyoming has no corporate income tax | $0 | not applicable |
| Sales tax exemption on purchases | Department of Revenue, Excise Tax Division | Letter of authority (send IRS letter); Streamlined Sales Tax Certificate of Exemption | none stated | once |
| Sales tax on fundraiser sales | Department of Revenue | None for occasional fundraisers; sales tax license for regular sales | none stated | as needed |
| Charitable solicitation registration | None | Not required | $0 | not applicable |
| Raffle permit/registration | Wyoming Gaming Commission (enforcement) | None for charitable raffles | $0 | not applicable |

## Forming a Nonprofit Corporation in Wyoming

Wyoming nonprofits incorporate under the Wyoming Nonprofit Corporation Act (W.S. 17-19-101 through 17-19-1807). The club files Articles of Incorporation with the Secretary of State's Business Division online or on paper. The [fee schedule effective July 1, 2026](https://sos.wyo.gov/Business/Docs/BusinessFees.pdf) lists $50. Online filings take effect immediately; paper filings take up to 15 business days.

Every entity needs a registered agent with a Wyoming address to accept legal papers. The articles should include the purpose and dissolution clauses the Internal Revenue Service (IRS) expects of a 501(c)(3) organization (a nonprofit exempt under section 501(c)(3) of the Internal Revenue Code). See [How to Incorporate a Booster Club](https://boosterclub.org/start/incorporate/).

The annual report is due on the first day of the month in which the club was formed: a club incorporated September 20 files by September 1 each year. The nonprofit fee is a flat $25, and the report may be filed up to 120 days early. Email reminders go out 60, 30, and 10 days before.

A club that misses the due date becomes delinquent on the second day of the following month. If the report is still unfiled 60 days after the due date, the Secretary of State administratively dissolves the corporation. The reinstatement filing fee is $25; until then the club is not in good standing, which can affect bank accounts and contracts.

## State Tax Exemption

Wyoming does not levy a corporate income or franchise tax, so there is no state income tax exemption to apply for. The club still files its federal return each year, due based on its fiscal year (its 12-month accounting period).

## Sales Tax

Wyoming's statewide sales tax is 4%, plus any voter-approved local tax.

**Purchases.** W.S. 39-15-105(a)(iv)(B) exempts sales to religious or charitable organizations for their regular charitable activities. Under the Department of Revenue's Religious and Charitable Exemptions bulletin (listed on the Excise Tax Division's [educational materials page](https://excise-tax-div.wyo.gov/general-administrative/educational-materials)), a club with an IRS 501(c)(3) determination letter needs only to send a copy of that letter to receive a letter of authority and a Wyoming Revenue Identification (RID) number. The club enters the RID number on a Streamlined Sales Tax Certificate of Exemption given to sellers. The letter is optional, but a club that claims the exemption in error owes the tax plus penalty and interest.

The department's bulletin on public and private elementary and secondary schools, on the same page, addresses booster clubs directly. Booster clubs and similar parent groups are private entities, so the school district's exemption does not cover them; each must qualify on its own. Purchases must be billed to and paid by the club, not by a reimbursed volunteer.

**Fundraiser sales.** W.S. 39-15-105(a)(iv)(C) exempts occasional fundraising sales by religious or charitable organizations that are not part of a regular business. Department rules define an occasional sale as a single event occurring four or fewer times in a calendar year. Regular, habitual sales (the bulletin's example is a thrift store) require a sales tax license and tax collection. A club that runs a concession stand at every home game, or a school store, should ask the Excise Tax Division in writing whether those sales are occasional or regular.

## Charitable Solicitation Registration

Wyoming has no charitable solicitation registration requirement. The [Secretary of State's business FAQ](https://sos.wyo.gov/faqs.aspx?root=BUS) states that Wyoming has no state requirements for charities and fundraisers, so there is no registration, report, or audit threshold. A club that solicits online from donors in other states should check those states' rules (see [Online Fundraising for Booster Clubs](https://boosterclub.org/fundraising/online-fundraising/)).

## Raffles and Gaming

Raffles are legal for a Wyoming booster club and require no state license. W.S. 6-7-101(a)(iii)(H) excludes from the definition of gambling "raffles or drawings conducted for charitable purposes in which one hundred percent (100%) of the net proceeds" after costs, supplies, and winnings are used for charitable purposes.

The [Wyoming Gaming Commission](https://gaming.wyo.gov/charitable-gaming) confirms no license is needed and warns that a raffle for a non-charitable purpose is investigated as illegal gambling, a felony. Advancing education counts as charitable; raising money for one family or student is a riskier fit.

State law sets no years-in-existence rule, prize cap, ticket price limit, or reporting for raffles. A 50/50 appears to fit the statute if the club's whole share goes to charitable purposes, though no guidance addresses 50/50s. The statute is silent on online ticket sales, so the club should get written guidance from the Gaming Commission first.

Bingo and pull tabs require a Gaming Commission license, three years in existence in Wyoming, players 18 or older, and payout of at least 65% of gross sales.

## Annual Compliance Calendar for Wyoming

| Filing | Due date | Agency |
|---|---|---|
| Annual report ($25) | First day of the anniversary month (September 1 for a club formed in September) | Secretary of State |
| Sales tax returns (only if licensed for regular sales) | On the schedule assigned with the license | Department of Revenue |
| Bingo or pull tab annual report (only if licensed) | Confirm due date with the agency | Wyoming Gaming Commission |
| Federal Form 990-N | 15th day of the 5th month after fiscal year end: May 15 for a calendar-year club, November 15 for a June 30 fiscal year | IRS |

## Common Mistakes in Wyoming

- **Missing the annual report.** It is due the first of the anniversary month, not the anniversary day; 60 days later the club is dissolved.
- **Assuming the school's exemption covers the club.** The Department of Revenue says it does not. Without its own letter, a club risks back tax, penalty, and interest.
- **Treating weekly sales as occasional.** Only events held four or fewer times a year qualify; regular sales need a sales tax license.
- **Running a raffle that benefits an individual.** The raffle exception applies only when all net proceeds go to charitable purposes.

## Checklist

### Forming

- [ ] File nonprofit Articles of Incorporation online and name a registered agent (president)
- [ ] Obtain an EIN (Employer Identification Number) and IRS 501(c)(3) determination letter
- [ ] Send the IRS letter to the Department of Revenue for a letter of authority and RID number (treasurer)
- [ ] Record the annual report due date (first day of the anniversary month)

### Every Year

- [ ] Update the Secretary of State reminder email after officer turnover (secretary)
- [ ] File the $25 annual report (by the first day of the anniversary month)
- [ ] Count fundraising sale events and confirm none exceed four times a year (treasurer)
- [ ] Confirm every raffle's net proceeds go to the club's charitable purpose (board)
- [ ] File Form 990-N (by the 15th day of the 5th month after fiscal year end)

## 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/) shows how Wyoming's raffle rule compares
- [Online and Electronic Raffles](https://boosterclub.org/raffles/online-raffles/) explains why online ticket sales need caution
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) covers exemption certificates and fundraiser sales
- [How to File Form 990-N for a Booster Club](https://boosterclub.org/taxes/form-990-n/) covers the federal e-postcard

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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. Wyoming Secretary of State: https://sos.wyo.gov/Business/Docs/BusinessFees.pdf
2. Wyoming Secretary of State: https://sos.wyo.gov/faqs.aspx?root=BUS
3. Wyoming Secretary of State: https://sos.wyo.gov/Business/StartABusiness.aspx
4. Wyoming Secretary of State: https://sos.wyo.gov/Business/docs/HowToCreateAWyomingCompany.pdf
5. Wyoming Secretary of State: https://sos.wyo.gov/Forms/Publications/ChoiceIsYours.pdf
6. Wyoming Secretary of State: https://wyobiz.wyo.gov/Business/AnnualReport.aspx
7. Wyoming Department of Revenue: https://revenue.wyo.gov/
8. Wyoming Department of Revenue: https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs
9. Wyoming Department of Revenue: https://excise-tax-div.wyo.gov/general-administrative/educational-materials
10. Wyoming Legislature: https://wyoleg.gov/statutes/compress/title39.pdf
11. Wyoming Legislature: https://wyoleg.gov/statutes/compress/title06.pdf
12. Wyoming Gaming Commission: https://gaming.wyo.gov/charitable-gaming
13. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard