Booster Club / Parent Organization Guidelines

Table of Contents
Letter from the Superintendent i
Preface ii
Introduction 1.1
Contact List 2.1
Parent Organization/Booster Club Checklist 3.1
Do I Really Want To Do This?
  Questions to Answer Before You Commit 4.1
  Parent Organization/Booster Club Registration & Approval Form 4.3
Following the Rules
  Authoritative Guidelines Overview 5.1
  District Board Policy GE (Local) 5.2
  University Interscholastic League (UIL) Booster Club Guidelines 5.8
  State & Federal Regulatory Summary 5.12
Creating Your Own Identity and more rules to follow...
  Creating Your Own Identity Overview 6.1
  Incorporation of a Non-profit Organization 6.3
  State Regulatory Information 6.26
  Federal Regulatory Information 6.34
Taking Care of Business
  Taking Care of Business Overview 7.1
  Parent Organization/Booster Club Tax Exempt Status 7.2
  Parent Organization/Booster Club Information Sheet 7.3
  Financial Report Information & Formats 7.6
  Review Committee Report Information & Formats 7.11
  Day-to-Day Responsibilities 7.19
       Accounting Procedures 7.20
       Bank Accounts 7.21
       Building Use 7.21
       Contributions/Donations 7.22
       Financial Aid Guidelines 7.24
       Child Nutrition 7.25
       Fund-raising 7.25
       Mailing Address 7.27
       Membership Dues 7.28
       Money-Handling Procedures 7.28
       Raffles 7.30
       Record Retention 7.33
       Student Fines and Fees List 7.36
       Volunteer Hours 7.37
Appendix
Parent Organizations/Booster Clubs
  Examples  
       Articles of Association A1.1
       Articles of Incorporation A1.3
       Bylaws of an Association A1.7
       Bylaws of a Corporation A1.13
       Financial Aid Guidelines A1.18
       Notice to the Bank of Changes in Authorized Account Signers A1.21
       Notice to the IRS of Change in Officers/Board Members A1.22
       Comptroller Notice of Board Change A1.23
District
  Helpful Information  
       District Board Policy GKD (Local) - Use of School Facilities B1.1
  Examples  
       Tax-exempt Status/Donation Acknowledgment Form B2.1
  Forms Available to Use  
       Contract for Use of School Facilities B3.1
       Authorization for District Employee Being Signer on Parent Organization/ Booster Club B3.3
       Campus Fund Raising Plan B3.4
       Parent Organization/Booster Club Fund Raising Proposal B3.5
       Booster Volunteer Hours B3.6
       Request for Food Sales and Service
       Parent Organization Donation Request B3.7
State of Texas
  Helpful Information  
       Texas Franchise Tax – Frequently Asked Questions C1.1
       Texas Sales Tax – Frequently Asked Questions C1.7
       Texas State Tax Exemptions for Nonprofit Organizations C1.11
       Texas Public School Nutrition Policy - Flyer 1 C1.15
       Texas Public School Nutrition Policy - Flyer 2  
       Texas Public School Nutrition Policy - Elementary Policy Flyer  
       Texas Public School Nutrition Policy - Middle School Policy Flyer  
       Texas Public School Nutrition Policy - High School Policy Flyer  
  Examples  
       Approval of Articles of Incorporation C2.1
       Certificate of Incorporation C2.2
       Texas Sales & Use Tax Permit C2.3
Internal Revenue Service (IRS)
  Helpful Information  
       Application for Recognition of Exemption – Section 501(c)(3) D1.1
       Commonly Asked Questions – Parent Organizations/Booster Clubs A3.2 Contributions D1.2
       Exemption Requirements D1.5
       Filing Requirements D1.7
       Unrelated Business Income Tax General Rules D1.9
       Private Foundation D1.11
       Publication 557 - Tax - exempt Organizations D1.13
       Taxpayer Tips: Common Errors Made by Exempt Organizations Filling Form 990 D1.37
       Taxpayer Tips: Common Errors Made by Exempt Organizations Filling Form 990 - EZ D1.38
       The Top Ten Reasons for Delays in Processing Exempt Organization Applications D1.39
  Examples  
       Acknowledgement of Your Request D2.1
       Employer Identification Number (EIN) Assignment Notice D2.2
       Form 1023 – Application for Recognition of Exemption D2.3
       Determination Letter D2.15

 
Fort Bend Independent School District
16431 Lexington Blvd
Sugar Land, Texas 77479
281-634-1000