Procedure

PR 4120

Instruction_______________________________________________________

School-Support Organizations

The following guidelines are provided for use by booster and/or PTA groups which are involved in money-raising activities:

A. Local booster clubs and PTAs should be incorporated as nonprofit organizations.

B. In order to receive nonprofit status, the group must file articles of incorporation and bylaws with the Secretary of State. A nonprofit organization must adhere to state laws [RCW 24.03].

C. The board of directors of the school district has established a fee schedule that governs the use of facilities by a school-support organization. Reference BP/Procedures 4330.

D. The nonprofit organization must operate without cost to the district.

E. The Washington State Gambling Commission, the Department of Licensing and the Internal Revenue Service have licensing regulations covering fund raising activities by nonprofit corporations.

1. A nonprofit corporation may conduct sales or benefit affairs which include athletic or sports events, bazaars, benefits, campaigns, circuses, contests, dances, drives, entertainments, exhibitions, expositions, parties, performances, picnics, sales, social gatherings, theaters, and variety shows [RCW 19.09.020 (13)].

2. A nonprofit corporation may operate bingo activities, raffles, and amusement games under requirements regulated by the Washington State Gambling Commission [RCW 9.46].

3. A charitable organization involved in sales and benefits grossing over $5,000 must obtain IRS recognition.

4. When bingo, raffles, and amusement games are conducted, the State Gambling Act controls. These activities, under the State Gambling Act, may be conducted by nonprofit organizations without a gambling permit under certain conditions specified in law [RCW 9.46.030(3)]. However, a nonprofit organization must obtain IRS recognition as a tax exempt association regardless of gross income.

F. All fundraising activities must be approved by the school administrator per Form A

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Board Policy

BP 4120

Instruction_______________________________________________________

School-Support Organizations

The board encourages the formation of a parent-teacher-student association or similar organization at each school building for the purpose of providing an opportunity through which parents, teachers and students may unite their efforts and interests to enhance the school program. In schools where no such organization exists, another parent group can be recognized by the school principal or administrator as the official body through which parents, staff and students may unite their efforts for similar purposes.

Booster clubs and/or special interest organizations may be formed to support and strengthen specific activities conducted within the school or district. All such groups must receive the approval of the school principal or superintendent in order to be recognized as a booster organization. Staff participation, cooperation and support are encouraged in such recognized organizations.

Adoption Date: ___October 23, 2001_____________

Lake Chelan School District

Revised: ________August 23, 2005_____________

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