Booster Club Compliance Calendar: Every Tax and Filing Deadline
Updated Oct 6, 202610 sources
Also required in
annual filingsStates add their own annual filings.
A booster club’s compliance calendar lists every federal, state, and internal deadline in the order they come due, so that the annual return, information returns, state renewals, and officer handoffs happen no matter who holds office. Most missed filings are not hard filings; they are filings no one remembered.
The secretary maintains the calendar in a shared account the club controls, and the treasurer owns most of the entries. The president reviews it at the first board meeting of each year and whenever officers change.
How to Use This Calendar
Three clocks run at once:
- The fiscal year clock. The annual return to the Internal Revenue Service (IRS), Form 990-T, and extensions count from the end of the club’s fiscal year, the 12-month accounting period set in its bylaws.
- The calendar year clock. Forms 1099-NEC, 945, and W-2 always cover January to December, whatever the club’s Fiscal 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 state clock. Corporate reports, charitable registrations, and sales tax returns follow each state’s own schedule, which varies by state.
When a federal deadline falls on a Saturday, Sunday, or legal holiday, it moves to the next business day. Each entry below should carry two reminders: one 30 days before, one 7 days before.
Federal Deadlines Tied to the Fiscal Year
| Filing | Rule | June 30 fiscal year | December 31 fiscal year |
|---|---|---|---|
| Form 990-N, 990-EZ, or 990 | 15th day of the 5th month after year end | November 15 | May 15 |
| Form 8868 extension | By the original due date; not available for 990-N | November 15 | May 15 |
| Extended Form 990-EZ or 990 | Six months after the original due date | May 15 | November 15 |
| Form 990-T (if $1,000 or more of gross unrelated business income) | Same as the annual return | November 15 | May 15 |
| Form 990-T estimated tax (only if $500 or more of tax expected) | 15th day of the 4th, 6th, 9th, and 12th months of the tax year | October 15, December 15, March 15, June 15 | April 15, June 15, September 15, December 15 |
Computed dates for the current cycle: a June 30, 2026 year-end club files by Monday, November 16, 2026, because November 15 is a Sunday. A calendar-year club filing for 2026 files by Monday, May 17, 2027, because May 15 is a Saturday.
Federal Deadlines Tied to the Calendar Year
| Filing | Who files | Deadline |
|---|---|---|
| Form 1099-NEC | Clubs that paid a non-employee $2,000 or more for services in 2026 ($600 for 2025) | January 31; for 2026 payments, Monday, February 1, 2027 |
| Form 945 | Clubs that withheld federal income tax outside payroll, such as backup withholding or raffle prize withholding | After year end; the IRS set February 2, 2026 for 2025 returns |
| Donor acknowledgments | Clubs receiving single gifts of $250 or more | Before the donor files; charities typically send them by January 31 |
| Payroll returns | Clubs with employees | On the schedules in the IRS employment tax instructions; a payroll service tracks them |
Event-Driven Deadlines
| Event | Deadline |
|---|---|
| Change in the club’s responsible party (the person listed with the IRS for the Employer Identification Number) | Form 8822-B within 60 days |
| Change of mailing address | Form 8822-B, and update the address on the next Form 990-N |
| New contractor | Form W-9 before the first payment |
| Raffle prize above federal thresholds | Form W-2G and any withholding at the time of payment; see Federal Tax Rules for Raffles |
| In-person request to see the club’s returns | Copies the same day, absent unusual circumstances |
| Written request for copies | Mailed within 30 days |
| IRS revocation letter | Reinstatement application within 15 months for the streamlined path |
Month by Month: June 30 Fiscal Year
| Month | Tasks | Owner |
|---|---|---|
| July | New fiscal year begins. Close the prior year’s books. Update bank signers. File Form 8822-B if the responsible party changed. Collect Form W-9 from fall vendors. | Treasurer |
| August | Complete the financial review of the prior year. Approve the budget. Confirm sales tax permits and insurance renewals. | Board |
| September | Approve sponsor packages and review wording. Check state registration renewal dates on the state page. | Sponsorship chair, secretary |
| October | Prepare the annual return. Pay first Form 990-T estimate if required. | Treasurer |
| November | File Form 990-N, 990-EZ, or 990 (or Form 8868) by the 15th. File Form 990-T if required. | Treasurer |
| December | Pay Form 990-T estimate if required. Send acknowledgments for year-end gifts. | Treasurer |
| January | File Forms 1099-NEC and any Form 945. Send donor acknowledgments for the prior calendar year by January 31. | Treasurer |
| February | Mid-year budget review. | Board |
| March | Pay Form 990-T estimate if required. Appoint the nominating committee. | Treasurer, president |
| April | Hold elections as the bylaws require. Begin the annual bylaws review. | Secretary |
| May | File the extended Form 990-EZ or 990 by the 15th if Form 8868 was filed. | Treasurer |
| June | Pay Form 990-T estimate if required. Hold the officer transition meeting. Fiscal year ends June 30. | President |
Month by Month: December 31 Fiscal Year
| Month | Tasks | Owner |
|---|---|---|
| January | New fiscal year begins. Close the prior year’s books. File Forms 1099-NEC and any Form 945. Send donor acknowledgments. | Treasurer |
| February to March | Complete the financial review. Prepare the annual return. | Board, treasurer |
| April | Pay first Form 990-T estimate if required. | Treasurer |
| May | File Form 990-N, 990-EZ, or 990 (or Form 8868) by the 15th. File Form 990-T if required. | Treasurer |
| June | Pay Form 990-T estimate if required. Hold the officer transition meeting if officers change with the school year. | President |
| July to August | File Form 8822-B within 60 days of any responsible party change. Update bank signers. Collect W-9s. | Treasurer |
| September | Pay Form 990-T estimate if required. Approve sponsor packages. | Treasurer, board |
| November | File the extended Form 990-EZ or 990 by the 15th if Form 8868 was filed. Approve next year’s budget. | Treasurer, board |
| December | Pay Form 990-T estimate if required. Fiscal year ends December 31. | Treasurer |
State and Local Deadlines to Add
These vary by state. The club’s page under Booster Club Filing Requirements by State lists the agency, form, fee, and due date for each:
- Nonprofit corporation annual or biennial report.
- Charitable 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 and renewal.
- State income or franchise tax exemption renewals, if any.
- Sales tax returns, on the schedule the state assigns.
- Raffle license applications and post-event reports.
- Copies of Form 990 or 990-EZ required by the state.
Common Mistakes
- Keeping the calendar in a personal account. The reminders leave with the officer who set them up.
- Using the fiscal year for 1099s. A June 30 club misses payees who crossed the threshold between January and June.
- Treating an extension as automatic. No Form 8868 was filed, so the November or May deadline was the real one.
- Forgetting state renewals. The federal return is filed on time while the state Charitable 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 lapses.
- Skipping the handoff. New officers learn about a deadline from a penalty notice.
Booster Club Compliance Calendar: Every Tax and Filing Deadline
https://boosterclub.org/taxes/compliance-calendar/
Checklist
- Secretary
- Secretary
- Treasurer
- Treasurer
- Treasurer
- Secretary
- President
- Secretary
- President
Related pages
- Which Form 990 a Booster Club Files · TaxesDue dates and extensions in detail
- Booster Club First-Year Checklist · StartA new club’s first twelve months
- Closing the Booster Club Fiscal Year · FinanceYear-end procedures
- Booster Club Officer Transition · GovernanceHanding off the calendar
- Booster Club Filing Requirements by State · StatesState deadlines
Sources
- IRS (external site)irs.gov/charities-non-profits/annual-exempt-organization-return-due-date
- IRS (external site)irs.gov/instructions/i8868
- IRS (external site)irs.gov/instructions/i990t
- IRS (external site)irs.gov/publications/p598
- IRS (external site)irs.gov/instructions/i1099mec
- IRS (external site)irs.gov/instructions/i945
- IRS (external site)irs.gov/forms-pubs/about-form-8822-b
- IRS (external site)irs.gov/pub/irs-pdf/p1771.pdf
- IRS (external site)irs.gov/pub/irs-drop/rp-14-11.pdf
- IRS (external site)irs.gov/instructions/i990ez
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.