Booster Clubs
INTRODUCTION
In order to promote and support interscholastic athletic activities within the Pittsfield Public Schools, the School Committee authorizes the organization and existence of booster clubs.
The School Committee recognizes that the participation of booster organizations provides a valuable means of stimulating interest and support for student activities and should be encouraged. However, it must be understood that programmatic decisions where such activities are concerned, including determination as to how resources resulting from Booster Club fundraising activities are to be utilized, remain the purview of the School Committee through its designated representatives. (PPS Policy COM-39)
PHILOSOPHY
Booster clubs are organized to help promote, support, and improve the interscholastic athletic programs within the Pittsfield Public Schools. Since the booster clubs also represent the school, it is necessary for them to follow the guidelines set forth in this policy.
BOOSTER CLUB ORGANIZATION
Each head coach serves as the booster club president, and is responsible for the booster club\parent groups associated with their athletic team.
In addition to the head coach serving as the booster club president, each booster club must also select a chairperson and\or secretary. The appointment of additional officers may be required for larger booster clubs. The head coach of each sport shall determine the slate of officers and procedure by which officers are selected\elected.
The booster club’s budget will be designed to support the program needs that cannot be met by the school district. As a general rule, booster clubs funds are to be invested in equipment and facilities that provide long term viability of the Pittsfield Public Schools Athletic Programs. Excessive spending on personalized apparel, lavish gifts, unreasonable banquets, and other goods\services deemed to have a short-term life cycle is highly discouraged.
FINANCES
The Pittsfield Public Schools recognizes that athletic booster clubs, comprised of parents, have significant autonomy and may operate outside many of the rules, regulations, and guidelines of the federals, state, and local government. While the School Committee allows booster clubs this latitude, they also hold the clubs accountable to all applicable Massachusetts laws and all applicable Pittsfield Public Schools guidelines, including those pertaining to fundraising, advertising, and accounting procedures.
The school and school district assumes no accountability or liability for booster club funds. Any financial obligations incurred by a booster club shall be solely that of the booster club.
Booster clubs are responsible for their own tax filings and accounting, and must obtain their own federal tax identification number. Booster Clubs cannot use the Pittsfield Public Schools’ sales tax exempt number or federal tax identification number.
At the conclusion of their respective sports season, each booster club must submit an annual report to the Athletic Director outlining financial records.
FUNDRAISING
Fundraising has become a financial necessity in recent years. The significant fundraising efforts put forth on behalf of the school district’s student-athletes is recognized and appreciated.
The goal of athletic fundraising activities is to enable the athletic program, and its teams, to purchase supplementary equipment, supplies, and services beyond what is made available through the school department budget. The purpose of fundraising is directly associated with the long-term viability of the athletic team and program. Excessive spending on individual student-athletes, goods and services with short life cycles, or items not considered basic to the long-term viability of the program is prohibited.
Given the large number of fundraisers that occur each year, all fundraising project ideas are required to be submitted to the school principal. It is important that we avoid competing fundraisers, thus the principal’s office will serve as a clearinghouse.
No booster club may require or mandate that students participate in the fund raising activities of the particular booster club in order to be involved in the sport which the booster club supports.
“Toll Gating” is strictly prohibited and is never allowed as an acceptable fundraiser. This form of fundraising is prohibited due to the risks associated with direct solicitation on busy city streets.
Fundraising specifically for the purposes of compensating members of the coaching staff is prohibited. Coaching staff appointments, and their contracted stipend rates, are approved by the School Committee. No appointed coaches should be paid “above and beyond” the contracted stipend rate via booster club funds.
RAFFLES\BAZAARS
General Laws of Massachusetts – Chapter 271; Section 7A – requires all organizations conducting raffles and\or bazaars to pay a tax on the gross proceeds of their event within ten calendar days from the date of the event. No organizations are exempt from an excise tax.
A “raffle” is an arrangement for raising money by the sale of tickets, certain among which, as determined by chance after the sale, entitle the holders to prizes.
A “bazaar” is a place maintained by the sponsoring organization for disposal by means of chance of one or both of the following types of prizes: (1) merchandise, of any value, (2) cash awards, not to exceed twenty-five dollars each.
Booster clubs that anticipate holding a raffle and\or bazaar must:
1. Obtain an application for permit from the City Clerk’s Office (see attached).
2. Complete permit application and bring to the office of Sally Douglas, Assistant Superintendent for Business & Finance, for approval.
3. Once a permit application is approved by Sally Douglas, payment of $10.00 and application are to be submitted to the City Clerk’s Office. The $10.00 is a one-time fee if multiple raffles are planned within a one-year period, however, applications must state how many raffles\bazaars are planned. The permit must be picked up from the City Clerk’s Office when ready. The Massachusetts State Lottery Commission will receive its information from the City Clerk’s Office. 4. The Lottery Commission will then send a Raffle and\or Bazaar Tax Return form. The 7% tax on the gross proceeds must be sent with the Raffle and \or Bazaar Tax Return form within 10 days after conducting the raffle. A copy of your check and completed form is required to be on file in the office of the Assistant Superintendent for Business and Finance.
MISCELLANEOUS
Game management duties at athletic events (including ticket sales, game officials, play-by play announcing, spirit items, pre-game music, public address announcements, contests, and security) are the responsibility of the Pittsfield Public Schools Athletic Department.
Only spirit items approved by the Athletic Director may be sold or distributed on game days. Spectator safety, MIAA regulations, and Pittsfield Public Schools policies must be a primary concern when considering booster club game-day activities.
The Pittsfield Public Schools reserve the exclusive right to produce, sell, and maintain all revenues associated with the sale of spirit items and apparel.
Any booster club that operates a web site must have the contents of the site approved by the athletic director.