Wyoming Booster Club Filing Requirements

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 (external site) 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.

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 (external site)), 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 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 requirement. The Secretary of State’s business FAQ (external site) 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).

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 (external site) 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 50/50s50/50 raffleA raffle in which the winner receives half of the ticket sales and the club keeps the other half, usually sold and drawn during one game or event. It is legally a raffle with a cash prize, so state raffle law applies.All terms. 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