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

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 receiptsGross receiptsThe total amounts the club receives from all sources during its fiscal year, without subtracting any costs or expenses. Gross receipts decide which Form 990 the club files.All terms are not normally $50,000 or less, so Form 990-NForm 990-NThe e-Postcard: the annual electronic notice a tax-exempt club files with the IRS when its gross receipts are normally $50,000 or less. It is due the 15th day of the 5th month after the fiscal year ends.All terms 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 yearFiscal 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, 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.

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.

Records to Gather

1. Bank statements for every club account for the full fiscal yearFiscal 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, 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 receiptsGross receiptsThe total amounts the club receives from all sources during its fiscal year, without subtracting any costs or expenses. Gross receipts decide which Form 990 the club files.All terms, 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

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

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 yearFiscal 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 and reconcile every account. See Closing the Booster Club Fiscal Year.
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 minutesMinutesThe official record of what a meeting decided, not a transcript of what people said. The secretary takes them, the next meeting approves them, and the club keeps them permanently.All terms.
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. 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 yearFiscal 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 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 receiptsGross receiptsThe total amounts the club receives from all sources during its fiscal year, without subtracting any costs or expenses. Gross receipts decide which Form 990 the club files.All terms, 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.