Getting Started Legal Compiance

1. Each Booster Club should have elected or appointed officers. (President, a Treasurer, and a Secretary)

2. Prior to the 1st practice of each season, each booster club President must inform the principal and AD with the names and contact information (address, phone and e-mail) of each club officer.

3. Booster Club meetings should follow a set agenda each meeting (Welcome/Minutes from past meeting/Treasurer Report/Old Business/New Business)

4. All the areas discussed in this brochure are required and mandatory

Legal Compliance for Booster Clubs

• Each Club will remain in good standing with State and Federal Laws to be recognized as a “Booster Club” by the district, therefore being afforded district paid liability insurance coverage.

• To remain in good standing each Club should do the following:

  • Obtain a Federal Taxpayer Identification number, a State Employer’s ID number and if appropriate, a State Seller’s Permit Number (Sales Tax).

  • Clubs are generally considered non-profit organizations and will fundraise within the State of Minnesota. To comply with applicable charitable laws, the Club will need to:

    • Become Incorporated in the State of Minnesota (develop bylaws and articles of incorporation and follow requirements for operating as such) as a non-profit corporation.

    • Register with the State Attorney General’s Office as a charitable organization.

    • Request recognition from the IRS as an exempt organization by filing Form 1023.

    • Annually file a form 990 or “post card” filing as applicable with the IRS and annually file Charitable Organization Annual Report with the Minnesota Attorney General’s office.

      • May also be required to file a Minnesota M4NP – depending on income and revenue sources – see a tax professional

• Clubs not set up as non-profits will need to demonstrate to the district that they are complying with applicable laws pertaining to reporting of revenue and expenditures as a for-profit corporation, partnership or individual.

• Provide the district (Principal /AD) with a copy of the appropriate annual tax/ reporting returns filed with the appropriate Federal and State agencies.