# How to File Form 990-EZ for a Booster Club, Part by Part

> How a booster club prepares and e-files Form 990-EZ: who must file, records to gather, each part and schedule, the Schedule G $15,000 tests, and the deadline.

- URL: https://boosterclub.org/taxes/form-990-ez/
- Section: Taxes
- Updated: 2026-10-06

Form 990-EZ is the short annual return a tax-exempt booster club files with the Internal Revenue Service (IRS) when its gross receipts are under $200,000 and its total assets are under $500,000 at the end of its fiscal year (its 12-month accounting period), and it is too large for Form 990-N or chooses not to use it. It reports the club's revenue, expenses, balance sheet, programs, and officers, and it must be filed electronically.

The treasurer prepares it or works with a preparer, the board or a finance committee reviews it, and an authorized officer signs it. It is due by the 15th day of the 5th month after the fiscal year ends: May 15 for a calendar-year club, November 15 for a June 30 fiscal year.

## Who Files Form 990-EZ

A booster club recognized under section 501(c)(3) of the Internal Revenue Code, the exemption for charitable and educational organizations, files Form 990-EZ when either of these is true and the club is under the Form 990 thresholds:

- Its gross receipts are not normally $50,000 or less, so Form 990-N is not available; or
- It chooses Form 990-EZ over Form 990-N, which any eligible club may do.

Gross receipts are the total amounts received from all sources during the fiscal year, without subtracting costs or expenses. A club at or above $200,000 in gross receipts, or $500,000 in total assets, files the full Form 990 instead. See [Which Form 990 a Booster Club Files](https://boosterclub.org/taxes/form-990/).

## Electronic Filing Is Required

The 2025 Form 990-EZ instructions state that the return must be filed electronically. The IRS lists Form 990-EZ among the forms charities file through an IRS Authorized e-File Provider. The instructions also state that an organization required to file electronically that files on paper is treated as having failed to file, even if the paper return is received.

Two exceptions matter for booster clubs. Returns for years older than the e-file window (the current year and two prior years) must be filed on paper. Clubs seeking retroactive reinstatement after an automatic revocation file paper returns under a special procedure; see [Losing and Regaining 501(c)(3) Status](https://boosterclub.org/taxes/revocation-and-reinstatement/).

## Records to Gather

1. Bank statements for every club account for the full fiscal year, including any payment app or online fundraising account.
2. The general ledger or categorized transaction list, reconciled to the bank.
3. Last year's return, for the beginning-of-year balance sheet figures.
4. A list of every officer and board member, with title, average hours per week, and any compensation (usually zero).
5. Donor records showing any person or business that gave $5,000 or more during the year.
6. Fundraising event records: gross receipts, the portion that was a contribution above fair market value, and direct expenses for each event.
7. Raffle and other gaming records: gross sales and prizes paid.
8. Inventory sales records, such as spirit wear, with the cost of goods sold.
9. Board minutes noting any change in activities or any amendment to the bylaws or articles.
10. A short description of what the club accomplished for students this year, with numbers.

## The Return, Part by Part

| Part | What it covers | Booster club notes |
|---|---|---|
| Heading (Items A to L) | Accounting period, name, address, Employer Identification Number (EIN), accounting method, Schedule B checkbox, website, exempt status, gross receipts | Use the legal name on the determination letter |
| Part I | Revenue, expenses, and changes in net assets (lines 1 to 21) | Report revenue and expenses separately; do not net them |
| Part II | Balance sheets, beginning and end of year | Required; a substitute balance sheet is not accepted |
| Part III | Program service accomplishments | Describe the primary exempt purpose and what the club funded |
| Part IV | Officers, directors, trustees, and key employees | List every officer even if unpaid; "available upon request" is not acceptable |
| Part V | Other information | Changes in activities or governing documents, unrelated business income, states where filed, location of books |
| Part VI | Questions for 501(c)(3) organizations only | Lobbying, political activity, and related questions |

### Schedules

- **Schedule A (Public Charity Status and Public Support).** Required for every 501(c)(3) filer. It shows how the club qualifies as a public charity.
- **Schedule B (Schedule of Contributors).** Required if any one contributor gave $5,000 or more during the year. A 501(c)(3) that meets the one-third public support test uses the greater of $5,000 or 2% of line 1 contributions. Otherwise the club checks the box in Item H.
- **Schedule G (Fundraising or Gaming Activities).** Part II is required if gross income plus contributions from fundraising events is more than $15,000. Part III is required if gaming income on line 6a is more than $15,000. Form 990-EZ filers do not complete Part I.
- **Schedule O (Supplemental Information).** Used for explanations the form requests, such as changes in activities.

## Reporting Booster Club Revenue Correctly

| Revenue | Line | Notes |
|---|---|---|
| Donations, gifts, grants, and similar amounts | 1 | Includes the portion of an event ticket above the value of what the buyer received |
| Membership dues | 3 | Dues reported here only to the extent they compare reasonably with member benefits; the excess is a contribution |
| Interest | 4 | Bank interest |
| Raffles and other gaming | 6a | Raffles requiring a minimum payment are gaming; free-entry drawings tied to a solicitation are contributions |
| Fundraising events | 6b | Dinners, dances, carnivals, auctions, and door-to-door merchandise sales |
| Sales of inventory | 7a | Goods the club buys to resell, with cost of goods sold on line 7b |

Example: the club sells 200 tickets to a $100 gala where dinner is worth $40. The club reports $8,000 of event revenue on line 6b and $12,000 as a contribution on line 1 (also shown in parentheses on line 6b). Because event income plus contributions exceeds $15,000, Schedule G Part II is required.

Fees families pay for their own child's participation, such as trip or uniform fees, are not contributions. Where they belong on the return depends on the facts; the preparer decides and the club applies the same treatment every year.

## Filing Steps

1. Close the books for the fiscal year and reconcile every account. See [Closing the Booster Club Fiscal Year](https://boosterclub.org/finance/fiscal-year-close/).
2. Gather the records listed above.
3. Choose who prepares the return: a volunteer accountant, a paid preparer, or the treasurer using an IRS Authorized e-File Provider.
4. Prepare the return and all required schedules, entering zero on lines that call for an amount rather than leaving them blank.
5. Have the board or finance committee review the return before filing and record the review in the minutes.
6. Have an authorized officer sign electronically.
7. E-file by the due date, or file Form 8868 for an automatic six-month extension by the due date.
8. Save the IRS acceptance acknowledgment and a complete copy in the permanent file.
9. Make the return available for [public inspection](https://boosterclub.org/taxes/public-disclosure/). When sending a copy to a state that does not require it, leave out Schedule B so donor names are not published.

## Deadlines and Penalties

The return is due the 15th day of the 5th month after the fiscal year ends. When that day falls on a weekend or legal holiday, it moves to the next business day: a club with a June 30, 2026 year end files by Monday, November 16, 2026, because November 15 is a Sunday. Form 8868 extends the deadline six months, to May 15 for a June 30 club.

The 2025 instructions set the late-filing penalty at $25 a day, up to the lesser of $13,000 or 5% of the club's gross receipts, unless the club shows reasonable cause. The same penalty can apply to an incomplete return, such as one missing Part II or a required schedule.

> Accounting software built for small nonprofits can produce the revenue and expense categories Form 990-EZ uses, which cuts preparation time.

## Common Mistakes

- **Netting event revenue.** Treasurers report profit from the gala instead of gross receipts and expenses, which understates gross receipts and can hide a Schedule G requirement.
- **Filing on paper.** A paper 990-EZ for a current year is treated as not filed, and the penalty clock keeps running.
- **Leaving lines blank.** An empty Part II or Part IV makes the return incomplete and exposes the club to penalties.
- **Sending Schedule B to the state.** Donor names become public through the state's records when the state did not require them.
- **Skipping Schedule A.** Every 501(c)(3) filer needs it, and the return is incomplete without it.

## Checklist

- [ ] Confirm gross receipts and assets put the club in the Form 990-EZ range (treasurer)
- [ ] Close and reconcile the books for the fiscal year (treasurer)
- [ ] Gather bank statements, ledger, prior return, officer list, donor and event records (treasurer)
- [ ] Engage a preparer or select an IRS Authorized e-File Provider (board)
- [ ] Prepare Form 990-EZ with Schedule A and any required Schedules B, G, and O (preparer)
- [ ] Review the draft return at a board or finance committee meeting and record the review (board)
- [ ] File Form 8868 by the original due date if more time is needed (treasurer)
- [ ] E-file by the 15th day of the 5th month after fiscal year end, or the extended date (treasurer)
- [ ] Save the acceptance acknowledgment and a full copy in the permanent file (secretary)
- [ ] Send any copy the state requires, without Schedule B unless the state requires it (treasurer)

## Related Pages

- [Which Form 990 a Booster Club Files](https://boosterclub.org/taxes/form-990/) for thresholds and due dates
- [Unrelated Business Income Tax for Booster Clubs](https://boosterclub.org/taxes/ubit/) for Part V's unrelated business question and Form 990-T
- [Donation Receipts and Acknowledgment Letters](https://boosterclub.org/taxes/donor-acknowledgments/) for the records behind line 1
- [Annual Financial Review or Audit for Booster Clubs](https://boosterclub.org/finance/financial-review/) for reviewing the books before filing
- [Public Disclosure Requirements for Booster Clubs](https://boosterclub.org/taxes/public-disclosure/) for who may ask to see the return

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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. IRS: https://www.irs.gov/instructions/i990ez
2. IRS: https://www.irs.gov/charities-non-profits/form-990-series-which-forms-do-exempt-organizations-file-filing-phase-in
3. IRS: https://www.irs.gov/e-file-providers/e-file-for-charities-and-nonprofits
4. IRS: https://www.irs.gov/instructions/i8868
5. IRS: https://www.irs.gov/charities-non-profits/annual-exempt-organization-return-due-date
6. IRS: https://www.irs.gov/pub/irs-pdf/p4221pc.pdf