Introduction BoosterClubsareparentorganizationsestablishedtopromoteschoolprogramsandstudentinterestgroups.Researchconfirmsthatwhenstudentsengageinactivitiesthatexpandtheirmasteryofskillsandshareacommoninterestwithotherstudents,qualitiessuchascompassion,dedication,teamwork,andleadershipemerge.ClearCreekIndependentSchoolDistrictgreatlyappreciatesthetime,effort,andfinancialsupportBoosterClubsprovideourstudentsinachievingthesegoals.InadditiontoDistrictpolicy,regulatoryagenciessuchastheIRS,TexasComptrollersOffice,theTexasSecretaryofState,andtheUIL(UniversityInterscholasticLeague)alsogovernBoosterClubs.BoosterClubsmustabidebytheregulationsandguidelinessetforthbytheseagencies.BoosterClubsshouldbeawarethatlawschangefrequentlysoparticipationinannualBoosterClubtrainingandreceivingthemonthlyelectronicBoosterClubNewsletterareessentialcomponentstokeepingyourBoosterClubincompliance.WhileBoosterClubsworkcooperativelyandcloselywiththeDistrictanditsemployees,aBoosterClubisaseparatebusinessentityfromtheDistrict;maintainingtheirowntaxIDnumbers(FederalEINandStateTaxID).Clubsfiletaxesindividuallyatannualorquarterlyintervalsandareresponsibleforthepaymentoftaxesorlatefeesincurredasaresultoffailuretofiletaxesinatimelymanner.Thatsaid,theDistrictmaintainstheauthoritytoregulatetheseorganizationsshouldaBoosterClubbecomeinsupportableforanyreason.Insuchinstance,PrincipalsorDistrictAdministratorshavetherighttodissolveorreformaBoosterClubathis/herdiscretion.TheBoosterClubManualispreparedandupdatedeachyearwiththegoalofassistingclubs.TheCCISDInternalAuditorprovidesguidancetoBoosterClubsthroughouttheyearandisavailabletoassistyourclubatanytime.

Intheelectronicversion,hyperlinkstowebsitesarenotedwithblueunderlinedtext. TheelectroniccopyofthismanualisavailableontheDistrictwebsiteundertheInternalAuditor

Department.http://ccisd.net/departments/internal_auditor/booster_club_information/

The Internal Auditor is not a licensed authority on UIL, accounting, legal or tax-related issues. Therefore, clubs are welcome to obtain

independent counsel on related matters at their own expense.

The use of product or service company names within this manual, in monthly newsletters or during training does not imply endorsement

by CCISD or the author.

1

Contact List - Schools HIGH SCHOOLS

SCHOOL PRINCIPAL EMAIL PHONE

ClearBrookHS

MicheleStaley

mstaley@ccisd.net

2812842100

ClearCreekHS

JameyMajewski

jmajesk@ccisd.net 2812843012

ClearFallsHS PaulHouse

phouse@ccisd.net 2812841831

ClearHorizonsEarlyCollegeHS

BrettLemley,Ed.D.

blemley@ccisd.net 2819294657

ClearLakeHS

KarenEngle,Ed.D. kengle@ccisd.net 2812841112

ClearSpringsHS

GailLove glove@ccisd.net 2812841312

ClearViewHS

MichaelHouston mhouston@ccisd.net 2812841510

INTERMEDIATE SCHOOLS SCHOOL PRINCIPAL EMAIL PHONE

BaysideIntermediate

JoeyThomas jthomas1@ccisd.net 2812842185

BrooksideIntermediate

LaurenAmbeau lberryma@ccisd.net 2812846211

ClearCreekIntermediate

MarshallPonce mponce@ccisd.net

2812842300

ClearLakeIntermediate

MichaelAlvarez malvarez@ccisd.net

2812843200

CreeksideIntermediate

PeterCaterina pcaterin@ccisd.net 2812843500

LeagueCityIntermediate

KimBrouillard kbroudill@ccisd.net 2812843400

SeabrookIntermediate

DavidWilliam dwilliam@ccisd.net 2812843100

SpaceCenterIntermediate

LonnieLeal lleal1@ccisd.net 2812843300

VictoryLakesIntermediate

AdamDouglas adouglas@ccisd.net 2812843700

WestbrookIntermediate

StephanieCooper scooper@ccisd.net

2812843800

2

Contact List Others DISTRICT ADMINISTRATORS

AthleticsDepartment

DebbieFuchs,DirectorJimmyGrier,Asst.Director

1955W.NasaBlvd.Webster,TX77598

dfuchs@ccisd.netjgrier@ccisd.net

28128400872812840084

BackgroundChecks

ErichKreiter,DirectorofSafeandSecureSchools

2425E.MainStreetLeagueCity,TX77573

ekreiter@ccisd.net

2812840063

FacilityRentals JulieFrame,FacilityRentalSpecialist

jframe@ccisd.net

2812840061

FineArtsDepartment

DeanMuths,DirectorSharaAppanaitis,Asst.Director

dmuths@ccisd.netsappanai@ccisd.net

28128400852812840086

InternalAudit JulieSmith,InternalAuditor

Jsmith11@ccisd.net

2812840184ph.2812849925fax

INSURANCE

GroupliabilityinsuranceSpecialeventinsurance

JoePughPughInsuranceAgency921E.MainStreetLeagueCity,TX77573

jpugh@farmersagent.com

2815573646

IRS (INTERNAL REVENUE SERVICE)

IRSExemptOrganization(EO)hotline 8778295500

EINorExemptstatusverification Taxquestions

TEXAS COMPTROLLERS OFFICE

GeneralquestionsSalestaxnumber,Filinghelp,Exemption 8002525555

WebFilehelpWebFilenumber,login 8004423453

FranchiseTaxhelp 8002521381

UNIVERSITY INTERSCHOLASTIC LEAGUE

DarrylBeasleyUILBoosterClubContact dbeasley@uiltexas.org

5124715883

3

Calendar 20

16

Month Day Item due August 30 BoosterClubTraining;6:30PMChallengerColumbiaFieldhouse

September 111

BoosterClubTraining;6:30PMChallengerColumbiaFieldhouseInsurancepremiumduetoAuditor$50.00payabletoCCISDAuditpacketsduetoAuditorviafax;emailormail.

October 20 QuarterlysalestaxduetoTexasComptrollersOffice(3rdquarter)(1)

November 15 Form990N(epostcard),990EZor990duetoIRS(2)

December NOTHINGDUE

2017

Month Day Item due January 20 QuarterlysalestaxduetoTexasComptrollersOffice(4thquarter)(1)or

AnnualsalestaxduetoTexasComptrollersOffice(1)

February NOTHINGDUE

March NOTHINGDUE

April 20 QuarterlysalestaxduetoTexasComptrollersOffice(1stquarter)(1)

May 15 FranchisetaxduetoTexasComptrollersOffice(3)

June NOTHINGDUE

July 20 QuarterlysalestaxduetoTexasComptrollersOffice(2ndquarter)(1)

August ConcessionStandLotterywillbeannouncedinJuly2017

Notations

(1) Clubseitherfilequarterlyorannualsalestax.Checkwithyourpredecessoronhowyoufile.Ifyouhavequestions,pleasecalltheTexasComptrollersOffice.

(2) Federaltaxesaredue15daysafterthe5thmonthofyouryearend.ThemajorityofclubshaveayearendofJune30,whichcalculatestoaduedateforfederaltaxesofNovember15.

(3) TaxexemptorganizationsshouldnothavetofileFranchiseTax.Ifyoureceivealetter,pleaselogintoWebFileandfilefortheyear.Afterwards,pleasecallJulieSmithforinformationonremovingthisrequirementviaFormAP204.

4

http://www.comptroller.texas.gov/webfile/http://www.comptroller.texas.gov/webfile/http://www.comptroller.texas.gov/webfile/http://www.comptroller.texas.gov/webfile/http://www.comptroller.texas.gov/webfile/http://www.comptroller.texas.gov/webfile/

5

How to start a Booster Club in CCISD

Links mentioned above IRSapplica onforEIN(onlineFormSS4):h ps://sa.www4.irs.gov/modiein/individual/index.jsp

Texasexemp onapplica on(FormAP204):h p://comptroller.texas.gov/taxinfo/taxforms/ap204.pdf

TexasSalesTaxPermit(onlineapplica on):h p://comptroller.texas.gov/taxpermit/

TexasSecretaryofState(Form202)Cer ficateofForma onNonprofit:

h p://www.sos.state.tx.us/corp/forms/202_boc.pdf

FileforaTexasSalesTaxPermit ONLYifyouplantohostmorethantwotaxablefundraisersperyear.Otherwise,youdonotneedasalestaxpermit.

FileforexemptionwiththeTexasStateComptroller'sOfficeviaFormAP204(nocost)

Selectalocalbank.Takebylawsandmeetingminutestoopenabankaccount.

FileforincorporationwiththeTexasSecretaryofStateviaForm202($25.00fee)

EmailacopyofbylawsandEINtoJulieSmith:jsmith11@ccisd.net.JuliesendsapackettotheIRSonyourbehalf.

ApplyforanEINonlineviawww.IRS.gov(nocost)

Draftbylaws.Signanddate.

Electaminimumof3officers

Createanameforyourclub.Usetheschoolname+club(BrooksideInt.RoboticsBoosterClub)

Obtainapprovalfromyourprincipaltostartaboosterclub

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https://www.irs.gov/pub/irs-pdf/fss4.pdfcomptroller.texas.gov/taxinfo/taxforms/ap-204.pdfhttp://www.cpa.state.tx.us/taxpermit/

BylawsaretheoperatingrulesspecifictoyourclubandarerequiredbyCCISDandtheIRS.Bylawshelpresolveconflict,defineprocessesandprovidearoadmapforfutureofficers.Yourcampusprincipalmayrequireacopysopleaseprovideifrequested.Bylawsshouldbesignedanddatedbytwoofficersandupdatedannuallythroughamendmentstoreflectanychangesthatoccurthroughouttheyear.AsampletemplateisfoundontheInternalAuditorsdepartmentwebpage:http://ccisd.net/departments/internal_auditor/booster_club_information/

Attimes,clubsmaybecomeinsupportableduetolackofmembersupport,financialinstability,failuretofiletaxesorduetoclubconflict.Boosterclubmembersmayvotetodissolvewithmajorityvoteasdefinedinclubbylaws.CCISDandtheIRSrequirethereturnofmoneyremaininginabankaccounttothecampusactivityfundincareoftheschoolwithin30days.Anyotherdistributionoffundsisstrictlyprohibitedbylaw.

ItisCCISDspracticethattheprincipalofeachcampusmaintainstherightandauthoritytodissolveorreformaBoosterClubathis/herdiscretionifisdeterminedthattheBoosterClubisnotfunctioninginawayconsistentwithprogram,campus,UIL,federal,stateordistrictpolicies.Clubfundsarerequiredtobedepositedinthecampusactivityfundincareoftheschoolwithin30days.

PertheSecretaryofStateifdissolved,allrecordsoftheBoosterClubmustbereturnedtothecampusadministratorortotheDistrictInternalAuditorwithin30daysofdissolution.

Stepsneedtobetakentoproperlyclosedownacluborotherwisefacecostlylatefeesandfinesfromtaxingauthorities.Proceduresforclubsingoodstandingandrevokedstandingareoutlinedbelow.

Situation 1:Clubs that are in good standing with the IRS but choose to terminate.

IRS

Fileafinaltaxform990N(epostcard)or990EZ.Clicktheboxonthefirstpage"TerminatedOperations"&SubmitIfyouareunabletofilea990N,pleasecalltheIRSat18778295500.

TexasComptroller

Office

FileandpayanyoutstandingsalesorfranchisetaxobligationsthroughWebFile.CalltheComptroller'sOfficetoseewhatFormswillberequired18002525555asrequirementsvarybyclub.

InternalAuditor

NotifytheDistrictInternalAuditorthatallstepshavebeencompletedMailremainingfundstoschool.

SchoolMailremainingfundstotheschoolandaskthebookkeepertoapplytotheprogramactivityfund.

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Situation 2:Clubs that have been revoked of exemption from IRS or State Comptroller.

Nonprofitshavealegalandethicalobligationtotheirconstituentsandthepublictoconducttheiractivitieswithaccountabilityandtransparency.Externalvisibilitybuildspublicunderstandingandtrustintheorganization.Nonprofitsarerequiredtoprovideinformationtothepublicabouttheirmission,activities,finances,accomplishmentsanddecisionmakingprocessesifrequestedinwritingwithin30days.

AccordingtoSection22.353oftheTexasBusinessOrganizationsCodewiththeSecretaryofState,certainnonprofitcorporations[arerequired]tomakeallrecords,booksandannualreportsoffinancialactivityavailabletothegeneralpublicforinspectionandcopying.

Chapter552,Section552.003(1)(A)oftheGovernmentCodeundertheTexasPublicInformationActrequiresanorganization,corporation,commission,institutionoragencythatspendsorthatissupportedinwholeorinpartbypublicfundstomakebooksandrecordsavailabletothepublic.

Further,theUILguidelinesstate,allschoolactivities,organizations(includingtheboosterclubs),eventsandpersonnelareunderthejurisdictionofthesuperintendent.Boosterclubsmustrecognizethisauthorityandworkwithinaframeworkprescribedbytheschooladministration.

IRS

Assemblealistofofficersandphonenumbers.Draftaletterexplainingthereasontheclubterminated(orlostexemption)anddetailhowmoneywillbedistributedoncetheclubiscloseddown(i.e.,statethemoneywillbedepositedintheprogramactivityfundattheschool).MaillettertoIRS,Attn:EOEntityMS6273,OgdenUT84201orfaxto:8552147520

TexasComptroller's

Office

Fileandpayanyremainingsalesorfranchisetaxobligations.CallStateComptroller'sOfficeat8002525555toseewhatFormsyoushouldfile.Formrequirementsvarybyclubduetosalestaxpermitorfranchisetaxobligations.

InternalAuditor

EmailtheInternalAuditorthattheabovestepsarecomplete.

SchoolMailremainingfundstotheschoolandaskthebookkeepertoapplytoprogramactivityfund.

8

Definition of Roles

TheBoosterClubworksthroughandcooperativelywiththesponsor/coachtoprovideassistancefortheplannedactivitiesofthestudentgroup.Membershipshouldbedefinedinyourclubbylawsandintheleastrequireaconnectiontoastudent(parents,guardians,stepparents,orgrandparents).Onlyactivemembersshouldhavetheabilitytovoteorholdanoffice.Unrelatedindividualsmayvolunteerforaclub,butcannotvoteorholdanoffice.Membershipduesarenotarequirementforpar cipa oninaboosterclubnorshouldtheabsenceofsuchduesexcludeachildfrompar cipa nginacluborprogramsponsoredevent.Familymembersshouldnotservesimultaneouslyasofficersasthispresentsaconflictofinterest.

MembersofaboosterclubmanynotspeakorrepresentthemselvesonthebehalfoftheDistrictorDistrictemployees.Membersmayfurtherthepublicsawarenessofaclubbutpublicspeakingresponsibili esaretobeperformedbyaschooldistrictemployee.Pleasebemindfulthatcommunityoutreachisdifferentthanfundraising.Communityoutreachshouldbeconductedtoraiseawarenessoftheclub.Fundraisingorsolicita onoffundsshouldnotbeapartofthismessage.

Yourprogramsponsororcoachservesastheliaisonbetweentheclubandtheschool,underthedirectsupervisionoftheprincipal.Thesponsor/coachisresponsiblefordeterminingtheprogramactivitieswiththeapprovaloftheprincipal.Thesponsor/coachshouldworkcloselywiththeBoosterClubduringthebudgetcycletoavoidcostoverrunsandtoensureprogramneedsaremet.Thesponsor/coachisprohibitedfromservingasanofficerofaBoosterClub,beingamemberofaBoosterCluborbeinganauthorizedsigneronaclubbankaccount.Cooperativepartnershipsworkbestwhenlinesofcommunicationbetweenthesponsor/coachandclubareopenandasaresult,willfosteranenvironmentoftrustandultimately,success.

ThePrincipalorAdministratorisresponsibleforapprovingtheformationofaBoosterClubaswellasclubfundraisingactivities.ThePrincipalshouldbewelcomeatclubmeetings(butisnotrequiredtoattend)andmustapproveanyactivityoftheclubthataffectstheschool(i.e.,fundraisingonschoolproperty,banquetsorotherevents).BoosterClubsdonothavetheauthoritytodirectthedutiesofaschooldistrictemployeenordoBoosterClubshavetheauthoritytospendmoneyfortheschool'sbenefitwithouttheknowledgeandapprovalofthePrincipal.Theschedulingofcontests,rulesforparticipation,andallothercriteriadealingwithschoolprogramsareunderthejurisdictionofthelocalschooladministration.IftheprincipaldeterminesthattheBoosterClubisnotfunctioninginawayconsistentwithschoolandordistrictpolicies,theprincipalhastheauthoritytodissolvetheBoosterClubatanytime.Dissolution/terminationproceduresarefoundonpage78.

9

Booster Club Officers OnlyactivemembersofaBoosterClubthatareingoodstandingwiththeorganizationshallbepermittedtoholdaboostercluboffice.Ataminimum,theorganizationmusthavethreeofficers(PresidentandTreasurerarerequired).Termlimitsforofficersshouldbedefinedinyourbylaws;otherwise,theDistrictrequeststhatofficersservenomorethantwoyearsinthesameofficeontheboardofaBoosterClub.Clubsmayvotetotemporarilyextendthepositiontoathirdtermifevidenceisprovidedthatshowsnootheralternative.ArequestforanexceptionshouldbepresentedtotheInternalAuditorforreview.PleasenotethatDistrictemployeesarenotallowedtobebanksignersbutcanserveontheboardinpositionsthatdonotrequirebanksignatures.

ThepresidentofaBoosterClubhaspriorexperiencewiththeclub.Themajordutiesinclude,butarenotlimitedto:

Performdutiesasoutlinedinthebylawsoftheorganization; Presideatallmeetingsoftheorganization; RegularlymeetwiththeSponsororCampusAdministratorregardingboosteractivities; RegularlymeetwiththeTreasureroftheclubtoreviewtheorganizationsfinancialposition; Resolveproblemsinmembership.

Thevicepresidentactsasthepresidentsrepresentativeinhis/herabsence.Thevicepresidentmustremainfamiliarwiththeorganizationsdaytodayoperationsinordertobeanengagedleader.LargerBoosterClubsmaywishtoelectmultiplevicepresident(orcopresidents)withresponsibilitiescoveringspecificareas(e.g.,VPofFundraising,VPofAdvertising,etc.).Suchresponsibilitiesshouldbedefinedinyourbylaws.Themajordutiesinclude,butarenotlimitedtothefollowing:

Presideatmeetingsintheabsenceofthepresident; Performadministrativefunctionsasdelegatedbythepresident; Performotherspecificdutiesasoutlinedinthebylawsoftheorganization.

Thesecretaryisresponsibleforkeepingaccuraterecordsatclubmeetings(i.e.,minutes)andprovidingmonthlymeetingminutestotheclubmembers.Thesecretaryshouldhaveathoroughunderstandingofpropermeetingprocedures(i.e.,RobertsRulesofOrder:http://www.rulesonline.com/)adiagramofRobertsRulesisfoundonpage26.Themajordutiesinclude,butarenotlimitedtothefollowing:

Recordmeetingminutes;understandbylawsandstandingcommitteerules;keepcurrentmembershiplists;recordmeetingattendanceandcommitteelistings;

CorrespondregularlywithallmembersoftheBoosterClub(e.g.,newsletter,etc.).

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ThemostactiveandperhapstimeconsumingjobinaclubistheroleofTreasurer.Therefore,carefullyconsiderthefollowinglistbeforeapplyingforthisrole.TheTreasurerisultimatelyresponsibleforassuringthatallfinancialrecordsaremaintainedandtaxesarefiledontimetoavoidpenaltiesandlossofexemption.

TheTreasureristheauthorizedcustodianofthefundsoftheBoosterClub.TheTreasurerreceivesanddisbursesallfundsinaccordancewiththeorganizationsbylaws.TheTreasureralsofilesallstateandfederaltaxes.DuetoincreasingrequirementsplacedoncharitableorganizationsbytheIRS,itisstronglysuggestedthattheTreasurerhaveabusinessbackground.Themajordutiesinclude,butarenotlimitedto:

Manageallmoneyassociatedwiththeclub;maintaininganaccurateaccountofallmoneyreceivedanddistributed;

Preparetheclubsannualbudget(workwiththesponsor/coach)andseekvoterapprovalannually; Issueareceiptforallmoniesreceived; Depositfundswithin7daysofreceipt; Reconcilebankstatementswithinonemonthofreceiptandresolveanydiscrepanciesimmediately; PresentdetailedmonthlyfinancialreportstotheclubCopiesofsupportingmaterialshouldbe

availableforreviewbythegeneralmembershipifrequestedandquestionsansweredpromptly; FilesalestaxreportsasrequiredbytheStateofTexasComptrollersoffice(quarterly,orannually); FileannualIRSfederaltaxForm990,990N(epostcard)or990EZwithin15daysafterthe5thmonthof

theBoosterClubsfiscalyearend; Submitrecordstoauditcommitteeappointedbytheorganizationattheendoftheyear; Otherspecificdutiesasoutlinedinthebylawsoftheorganization.

Specialcommitteesaretemporarycommitteesthatareestablishedduringtheyeartohandlespecificevents(e.g.,AuditCommittee,CarnivalCommittee,ScholarshipCommittee,etc.)Oncetheeventiscomplete,thecommitteeshoulddissolveassoonasafinalreportisgiventotheclubboard.IftheobjectivesoftheSpecialCommitteearenotmetattheendoftheschoolyear,officerswillberequiredtoreappointmembersofthecommitteeforthefollowingyearuntilthepurposeofthecommitteehasbeenachieved.Individualswhohaveaconflictofinterestshouldnotserveasmembersofthespecialcommittee.Forexample,seniorparentsshouldnotserveonascholarshipcommitteesincetheirchildwouldbeapotentialrecipient.

AuditcommitteeAttheendofthefiscalyear,anauditoftheBoosterClubsfinancialrecordsisrequired.Individualswhoareindependentfromdaytodayfinancialactivitiesshouldperformtheaudit.BoardmembersmaynotserveontheAuditCommittee.Theauditcommitteeshallmakeareporttothegeneralmembershipuponcompletionoftheaudit.Anyissuesshouldbebroughttotheattentionofthepresidentandplansmadetoremedytheissuegoingforward.Allofficersoftheorganizationshallmakerecordsavailableasrequestedbymembers.ThefinalauditpacketisduetotheInternalAuditorbySeptember1.AnAuditPacketexampleisincludedintheExhibitsectionofthismanual.

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Theprimaryobjectivesoftheauditareto:o VerifytheaccuracyoftheTreasurersfinancialreports;o Verifythedocumentationofreceiptsandexpenditures;o Verifyinternalcontrolsareinplacetoproperlyhandleboosterclubfunds.

FundraisingcommitteeCreatingfunandprofitablefundraisersisachallengingtask.Beforelaunchingintoafundraiser,ensurethatyourcommitteeestablishedacomprehensiveandrealisticbudget.Justbecauseafundraiserhasalwaysbeendonedoesnotmeanthatitshouldberepeated.AlistoffundraisingcompaniescanbefoundontheInternalAuditordepartmentwebpageathttp://www.ccisd.net/departments/internal_auditor.Youarewelcometouseotherfundraisingvendors.

NominatingcommitteeThepurposeofthenominatingcommitteeistorecommendvariousmembersoftheorganizationforofficeinthecomingschoolyear.NominationsforthefollowingschoolyearshouldbebroughttothegeneralmembershipsothatelectionsmaytakeplaceinMayorJunetoallowoldandnewofficerstimetoexchangedocumentsandideas.Clubbylawsmaydefinethisprocess.Inaccordancewithyourbylaws,theelectionofofficersmaybedonesoinavarietyofways(seeexamplesinRobertsRulesofOrder).Theelectionofofficersshouldbefromaslateofofficerspresentedbythenominatingcommitteeinthespringofeachschoolyear.RecommendationsmayalsobetakenfromtheflooratthetimeofthevoteinaccordancewithRobertsRulesofOrder.

ScholarshipcommitteeClubsmaybutarenotobligatedtoprovidescholarshipsforeligiblestudents.Qualificationsandmethodsforapplicationsandawardsshouldbedefinedinyourbylawstoavoidbias.Scholarshipchecksshouldbesenttotheuniversityregistrarandnottothestudentdirectly.Ifastudentdelayscollegeordeclinesthescholarshipafterithasbeenissuedtotheuniversity,pleasedefinehowthissituationwillbehandledinyourbylaws.

12

BoosterClub SchoolProgram

ActivityFundattheschool

Vendor

Accounting procedures BoosterClubsshouldestablisheasytousemethodsformanagingtheclubsmoney.Youmayutilize

Quicken,Exceloranyotherspreadsheetprogramtotrackexpendituresandrevenue. AlltransactionsshouldberecordedintheBoosterClubsfinancialrecords(checksmatchedtoa

requestforexpenditureanddepositreceiptsmatchedtoabankstatement). TheBoosterClubsbooksandbankaccountsshouldbereconciledmonthly.

BoosterClubsmayprovidefinancialsupporttotheirstudentgroupintwoways:

TheClubwritesacheckordonatesmoneytotheschoolandtheschoolappliesthemoneytotheActivityFundofthestudentprogram.Thefundsthenbelongtothecampusactivityfund,tobespentbytheSponsororCoachwithoversightbythecampusprincipal.Allaccountingandsafeguardingoffundsistheresponsibilityoftheschool,oncetheschoolreceivesthefunds.YourclubshouldreceiveaDonationReceiptfromthecampusbookkeeperforyourdonation.TheDistricttracksdonationsfromBoosterClubsandreportsthisdatatotheBoardofTrusteeseachmonth.Theflowoffundslookslikethis:

TheClubpaysvendorsdirectlyforcluborprogramexpenses.AllaccountingandsafeguardingoffundsistheresponsibilityoftheBoosterClub.Unlessyoudonatedmoneytotheschool,pleasedonotforwardbillstotheschoolforthebookkeepertoprocess.Askthevendortobillyourclubdirectly.Schoolswillnotberesponsibleforforwardingmailorprocessingpaymentsonyourbehalf.Theflowoffundslookslikethis:

BoosterClub Vendor

The IRS prefers that 501(c)(3) organizations donate money to the activity fund, since it provides the cleanest procedures to track how booster money is spent.

The Texas Education Agency prohibits the District from reimbursing Booster Clubs for

any expenditure. Money in activity funds cannot be transferred to Boosters.

13

Sponsorsandcoacheshaveaccesstothreesourcesoffundsasoutlinedbelow.

GeneralFundsDepartmentCampus

ActivityFundsCampus/ProgramStudent

BoosterClubFundsExternalBankAccount

Department

DepartmentbudgetsareallocatedbythedepartmentDirector(VisualandPerformingArtsorAthletics).AllfundsmustbespentusingaPurchaseOrdertoacontractedvendor.Moneydoesnotrollfromyeartoyear.Newallocationsaregiveneachyear.

Campus

Campusbudgetsareallocatedattheprincipal'sdiscretion.AllfundsmustbespentusingaPurchaseOrderwithacontractedvendor.Moneydoesnotrollfromyeartoyear.

461 CampusActivityFunds

Allclassfeescollectedmustbedepositedintoa461account.Fundscanonlybespentwithcontractedvendors.Fundsmustbespentusingapurchaseorder.Outofpocketexpensescannotbereimbursedfromthisaccount.TheSponsor/Coachisresponsibleformanagingthisaccount.BoosterClubdonationsflowthrough461accounts.

865 StudentActivityFunds865accountsareforstudentgroupsthathavebylawsandofficers.Purchaseordersmustbeusedonlywhenworkingwithcontractedvendors.TheSponsor/Coachisresponsibleformanagingthisaccount.

DirectFundingBoosterClubspayvendorsdirectlyforprogramexpenses.Billsarenotprocessedthroughthecampus.Thefollowingareexamplesofexpensesthatmaybedirectlyfunded:Nonessentialitemssuchastotebags,yardsigns,etc.InstrumentpurchasesMealsSeeadditionallistonfollowingpage.

ActivityFundingTheClubdonatesfundstotheschoolforthestudentgroup'sActivityFund(Referto461ActivityFundonthispage)Thesefundsbelongtothestudentgroup,tobespentbytheSponsororCoachThefollowingareexamplesofexpensesthatmayonlybefundedthroughanactivityaccount:TransportationandhotelsJudges,Consultants,Clinicians,andChoreographersUniformcleaningandperformancewearSeefollowingpageforadditionalitems.

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TheUILestablishesaclearsetofrulesregardingwhatexpensesBoosterClubsmaycoverandclubsshouldadheretotheseguidelinestoavoiddisqualifyingstudentsfromUILEvents.ThelistbelowprovidesguidancetoBoostersonhowbesttofundexpenditures.Thelistisnotallinclusive.Ifyouhavequestions,pleasecontacttheInternalAuditororUIL.

Ac vityFundsorBoosterClubFundscanpayfor

Nonessentialitemssuchaswaterjugs,hangingbags,totebags,yardsigns. Cheer,ColorGuardandDanceperformancewear(mustbedocumentedandsubmittedtotheFinance

Departmentasadonation,i.e.,$3,500ofcostumesweredonated).o IftheBoosterClubdonatesmoneytotheschool,theuniformremainsthepropertyofthe

District. Instrumentpurchases Instrumentrental(fornondistrictownedinstruments) Services:ExamplesincludePropBuilderorDrillDesigner(anyoneprovidinganonteachingserviceIf

over$600,individualmustbegivena1099asthisistaxableincometotheprovider) Meals.Ifusingtravelforms,followdistrictfoodallotmentguidelines. Contestentryfees Equipment Concertrecording(followcopyrightlaws) Purchasingperformanceticketsforstudents

Ac vityfundsonlycanpayfor

Essentialitemssuchasuniformcleaning,performancewear. TheuniformswillbecomepropertyoftheDistrict. Judges,PerformanceConsultants,Clinicians,MasterClassConsultants,ColorGuardInstructors,

Choreographers,andanyotherpersonnelthatprovideateachingserviceorworkdirectlywithstudents

Uniformcleaning Instrumentrental(fordistrictownedinstruments) Transportationofstudentsbuses,vans,charters TravelHotelrooms

Thedistrictmaintainsadvertising/sponsorshipagreementswithseveralbusinessesaroundthecommunityandassuch,iscontractuallyobligatedtorespectthoseagreements.PriortoyourBoosterClubenteringintoan

15

agreementwithanoutsideparty,whichwouldconflictwithexistingdistrictadvertisingagreements,pleasecheckwithourOfficeofCommunications.BoostersarenotallowedtoadvertiseattheDistrictFootballStadiumsonbehalfofvendorsthatarenotunderanadvertisingcontractwiththeDistrict.

OfficeofCommunications281.284.0029or281.284.0020Website:http://ccisd.ss8.sharpschool.com/departments/communications/department_contacts/

Inthepastyear,therehasbeenanincreaseofprintcompaniesfalselyrepresentingtheDistrictandBoosterClubsbysellingadvertisingspaceonposters,shirtsandcalendars.TheseproductslooklegitimateandhavegameschedulesandpicturesfromourDistrictwebsiteoryourBoosterClubwebsite.Localretailersareeagertosupportourschoolsandgladlyobligetopurchasetheprintmaterialwiththeassumptionthattheyaredirectlysupportingourschools.Unfortunately,thereisnodirectbenefittoanyofourschoolsorboosterclubs.Pleasebeawareofthesepitfallsandscamsifquestionedbycommunitymembersorlocalretailers.Wehaveworkedhardtoinformandcautionourcommunityretailersaboutthesescams.

EachBoosterClubisrequiredtoselectanauditcommitteeandcompleteanauditofthefinancialrecordseachyear.Theauditcommitteeshouldincludememberswhowerenotinvolvedinthedailyoperationsoftheclub.Auditcommitteemembersshouldrotateeachyear.Thecoach/sponsorshouldnotparticipateintheaudit.

AnoutsideaccountingfirmorCPAisnotrequiredtoreviewthefinancialinformationversusaninternalauditcommittee.Ifanoutsidepartyperformsthereview,resultsshouldbepresentedintheirreportingformat.ExamplesoftheAuditPacketandanAuditChecklistarefoundintheExhibitsinthebackofthismanualandelectroniccopiesareavailableontheInternalAuditorsDepartmentwebpage.

TheDistrictInternalAuditordoesnotauditboosterclubsunlessrequestedbyaDistrictAdministrator.WhiletheInternalAuditorcollectsauditpacketsandinformationcontainedtherein,itshouldnotbeassumedthatanauditofthebooksofanyclubhastakenplaceunlesstheAuditorexplicativelystatestheclubisbeingreviewedattherequestofanadministrator.ShouldyourclubbeauditedbytheInternalAuditor,pleaseprovideallinformationasrequested.Documentswillbereturnedwithin1014businessdays.

Thenumberofpersonsonyourauditcommitteeisdeterminedbyyourclubsize.Seethetablebelowforreference.

BoosterClubSize NumberofpeopleontheAuditCommittee

100members 3

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http://ccisd.ss8.sharpschool.com/departments/communications/department_contacts/

ItistheresponsibilityoftheclubTreasurertoprovidedocumentstotheauditcommittee.ClubswithayearendofJune30shouldhaveanauditperiodofJuly1June30.AuditPacketsareduetotheInternalAuditoreachyearonSeptember1.

Prioryearmembersandofficersshouldhandletheannualauditoftheclubsincetransactionsoccurredduringtheirterm.PrioryearmembersareresponsibleforsigningtheauditpacketandsubmittingtotheInternalAuditorbySeptember1.

BoosterClubsshouldsetupabankaccountwiththeBoosterClubsEINnumberonly.AnofficerssocialsecuritynumberortheDistrictsEINnumbershouldnotbeused.

Nodistrictemployeecanbeanauthorizedsignerforthebankaccount(s)ofBoosterClubs.

TheDistrictrecommendsatleasttwoauthorizedsignaturesarerequiredforeachcheckwrittentoestablishgoodinternalcontrolsovercheckdisbursements.

Bankaccount(s)shouldbereconciledmonthlyandwithin30daysofreceipt.

Whileitisgenerallythoughtthatboostersshouldspendallmoneyraisedinagivenyear,youneedtorememberthattheincomingofficersforthefollowingyearneedstartupmoney.Clubsshouldallowenoughcarryovermoneytoprovidenewofficerssufficientfundstobegintheyearandfundactivitiesuntilafundraiserisheld.Carryoverbalanceswillvaryfromclubtoclubandyeartoyear.Thereisnosetamount.

Besuretoinformmembersifanunusuallyhighamountofexcessfundsexistswhentheyeariscomplete.Explainindetailhowthefundswillbeusedgoingforwardandprovidealongtermbudgetifpossible.Ifyourclubrequiresavotetocarryoverfunds,pleaseincludeinyourbylaws.

Onceayear,allboosterclubs(withtheexceptionofhighschoolfootballboosterclubs)areinvitedtoparticipateinalotteryforachancetoworktheconcessionstandsatoneoftheCCISDfootballgames.ThelotteryisannouncedinlateJulyandoccursaroundthesecondweekofAugust.Itisarandomdrawingprovidingtheopportunityforclubstoearnupto$750atVeteransMemorialor$900atChallengerColumbia.In2015,theChildNutritionDepartmenttookoverthemanagementofconcessionsandwillassistyouduringthegames.WiththeopeningofChallengerColumbiaStadium,thenumberofrequiredworkershaschanged.

VeteransMemorialwillrequire25workers;ChallengerColumbiawillrequire30workers. Clubswillbepaid$30perpersoninsteadofaflatfee(foramaximumpayoutof$750atVeteransand

$900atChallengerColumbia). Clubswillbedocked$30foreachworkerwhodoesnotshow.

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Anexcessiveshortageoffiveormoreworkerswillresultinthesuspensioninthefollowingyearlottery. Smallerclubsmaycollaboratewithotherclubstogettherequirednumberofworkers.

o Forexample,ifIneed30workersbutonlyhavefiveworkersformytennisclub.Icancollaboratewiththegolfclub(whooffers10)andthedebateclub(whooffer10).Tenniswillreceive$150(5x$30),golfwillreceive$300(10x$30)anddebatewillreceive$300(10x$30).

Youmustarriveonehourpriortothegametoreceivetraining.YoumustremainuntilyouarereleasedbytheConcessionStandManager(s).

Onthenightyouwork,allvolunteerswillsigninanddeclarewhichboosterclubtheyrepresent.ThesigninsheetwillbeturnedintototheFinanceDepartmentwhowillissuecheckstothevariousclubs.

Youdonotneedtobeaboostermembertowork.Familymembers,neighborsandyoungadultsovertheageof18areallowedtoworkintheconcessionstandarea.CCISDstudentsarenotallowed.

AllclubsmusthaveaW9onfilewiththeDistrict.Thisisanannualrequirementofourexternalauditors.FormswillbeavailablethenightofthelotteryoryoumayprintaW9andbringittothedrawing.http://www.irs.gov/pub/irspdf/fw9.pdf

ChildNutritionstaffwillbeonsitetohelpcook,stockanddistributefood. Youmustbalanceyourregisterpriortoleavingforthenight.ChildNutritionStaffwillbeavailableto

helpyouwithregisterissuesthroughoutthegametomakebalancingeasier.

Clubsreceivemonetaryandnonmonetarydona onsthroughouttheyear.Theyhavetheop ontoretainthedona onorpassthemoneytotheDistricttobeusedbythesponsor/coachintheirAc vityFund.Pleaseseebelowforop ons.

Donors->BoosterClub->Bank

BoosterClubsmayreceivemonetaryornonmonetarycontributionsfromindividualsorbusinesses.Clubsthataretaxexemptshouldprovideataxdeductiblereceipttotheirdonor.ClubsmustprovideacopyoftheirDeterminationLetterorSupportGroupfromtheInternalAuditorindicatingthattheBoosterClubisa501(c)(3)organization.

Ifyourclublostitstaxexemptstatusbyrevocationforfailuretofiletaxesorifyourclubneverappliedfortaxexemptstatus,thencontributionstoyourorganizationarenottaxdeductibletothedonor.Youmustinformtheindividualorbusinessthattheircontributionsordonationsarenottaxdeductible.Donationstoyourclubmaybeacknowledgedwithasimplethankyouinadditiontoataxdeductiblereceipt.Ifthegiftismonetary,youmayindicatethedollaramount.Ifthegiftisnotmonetary,theestimatedvalueshouldnotbeincludedinthereceiptasthedonordeterminestheestimatedvalue.

BoosterClub->Ac vityFund

Monetary-BoostersmayelecttodonatemoneytotheirstudentprogramsActivityFund.PleasemakeyourcheckpayabletotheschoolortoCCISDandsendtothecampusbookkeepernotingwhichActivityFund

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https://www.irs.gov/pub/irs-pdf/fw9.pdf

themoneyshouldbeappliedtoattheschool.TheDistrictwillissueaDonationAcknowledgmenttoyouforyourcontribution.TheDistrictisrequiredtolistalldonationsinthemonthlyboardreport.TheDonationAcknowledgmentFormshouldbekeptwiththeBoosterClubsfinancialrecords.

Non-monetary-BoosterClubsmayelecttodonateavehicle,trailerorotherfixedasset.Priortodonatinganitem,BoosterClubsshouldworkwiththeprogramsponsororcoach,toensuretheitembeingdonatedisneededandwillbeacceptedbytheDistrict.TherearetimeswhentheDistrictcannotacceptnonmonetarygiftsduetoinsurancerestrictionsplacedbythestate.Onceaccepted,theDistrictwillprocessaDonationAcknowledgementFormandworktotransfertitleoranyotherpaperworknecessarytotransferownershiptotheDistrict.

IftheDistrictelectstodisposeoftheassetafteritsusefullife,underTexasEducationCodeSection11.156,ownershipofanypropertydonatedtotheDistrictvestswiththeBoardofTrusteesuponacceptance.Accordingly,onlytheDistrictcansellorotherwisedisposeofthepropertyconsistentwithapplicablelaws,policiesandprocedures.TheEducationCodefurtherprovidesthattheDistrictmayusethepropertyortheincomefromthepropertyforanypurposedesignatedbythedonorthatiskeepingwiththelawfulpurposesoftheschoolsforthebenefitofwhichthedonationwasmadeorforanylegalpurposeifaspecificpurposeisnotdesignatedbythedonor.Insum,theDistrictownsthepropertyandthereforetheDistrictmustdisposeofthepropertyinaccordancewithestablishedpoliciesandprocedures.Ifthepropertyissold,theproceedsfromthesalemaybeusedeitherforthepurchaseofareplacementitem(s)ortosupporttheprogramingeneral.

Dona onsfromtheBoosterClubtoanotherorganiza on

BoosterClubsarediscouragedfromdonatingtoanothercausebecausetheyareawardedtaxexemptstatusbasedonthepremisethattheclubsolelysupportsaschoolsponsoredprogram.Thatsaid,theIRSprovideslooseguidanceifastudentorstudentsfamilyexperiencesatragiceventduringtheyearandtheclubwouldliketosupporttheirspecificcause.TheIRSallowsmodestdonationstoanothergroupaslongasnotasubstantialamountofmoneyoreffortaredonatedtoanoutsidecause.PleasecalltheInternalAuditorifyouhavespecificquestions.

Asdonorsandparentswishtousecreditanddebitcardstodonatemoneytoclubsortopurchaseitems,manyBoosterClubselecttoofferecommerceservicessuchasPayPalorSquaretoprocesselectronictransactions.Suchecommerceispermittedwithpropercashhandlingproceduresinplacepriortoimplementingtheuseofthesefeatures.Manyvendorsofferdiscountsto501c3sfortheuseoftheirservices.

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BoosterClubsshouldcontacttheCCISDFacilitiesDepartmenttoarrangetouseanyschoolfacility.BoosterClubsmustprovideaproofoftheirtaxexemptstatus,proofofpaymentofDistrictprovidedinsurance,andarosterofcontactspriortosigningarentalagreement.PleasecontactJulieFrameintheCCISDFacilitiesDepartmentat2812840061oremailheratjframe@ccisd.net

CCISDprovidesorganizationstheabilitytoshareeventinformationthatbenefitstudentsandfamiliesinonecentralizedplace.Inanefforttoconservepaperandmakemoreefficientuseofstafftime,flyersareavailableonlineonlythroughSeasonsofFunE-Flyers.BoosterClubsarenotchargedaprocessingfee.Seebelowforcategorydefinitionsandfeestructure.

Affiliation 30Days 60Days 90DaysNonProfit $50 $100 $150CCISDRelated(includingBoosterClubs) NoCharge NoCharge NoChargeForProfitBusinesses $100 $200 $300

PaperflyerswillgohomeonceperyearinApriltoannounceSummerCamps,otherwise,pleaseuseelectronicsubmissionsforflyers.

EachSeasonsofFunEFlyerwillbepostedfor30daysunlessalongertermisselected.NewEFlyerswillbepostedonthe15thand30thofthemonth.EFlyersmustbesubmittedonlineatEFlyerRequestFormalongwithproofof501c3statusifapplicable.Onceapproved,organizationsandbusinesseswillpayonlineviaCCISDsWebStore(ifapplicable).EFlyerswillnotbeposteduntilpaymenthasbeenreceived.PleasesubmiteFlyersatleast14daysbeforeyourevent,camporregistrationbegins.EventsorcampsorganizedbyboosterclubsmustexistforthesolepurposeofadvancingextracurricularprogramsinthedistrictandonlybeavailabletoCCISDstudents.Iftheactivitymeetsthatcriterion,therewillbenofee.EFlyersmuststatetheeventorcampisonlyavailabletoCCISDstudents.IfthecamporeventisopentostudentsoutsideofCCISD,thebusinessratelistedabovewillapply.AllEFlyersmustmeetthecriteriaestablishedinlocalDistrictpoliciesfoundhere:GKDA(LOCAL)andGKB(LOCAL).

Beforeanyfundraisingactivityoccurs,BoosterClubsshouldcoordinatewiththeirsponsorandcampusprincipal.Thefollowingguidelinesshouldbeestablished.

GuidelinesandPolicies

BoardPolicyGKB(Local)discussesfundraisingregula ons. Studentsmayworktwofundraisingevents.Parentsmayworkasmanyastheyprefer. Allsuchac vi esrequireapprovaloftheCampusPrincipal.

o PleasecheckwithyourCampusPrincipalonwhatinforma ontheyrequirefromyouregardingyourfundraiser.

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http://www2.ccisd.net/online-forms/flierrequestform/https://ccisd.revtrak.net/tek9.asphttp://pol.tasb.org/Policy/Code/505?filter=GKDAhttp://pol.tasb.org/Policy/Code/505?filter=GKB

IRSRegula onsonFundraising

TheIRSprohibitstaxexemptorganiza onsfromrequiringpeopletopar cipateinfundraisers.Likewise,BoosterClubsmaynotrequireanamountbedonatedinlieuofpar cipa nginthefundraiser.

Peoplemaychoosewhethertopar cipateinafundraiserandmaychoosewhethertodonatetotheBoosterClub.Furthermore,ifapersondecidesnottopar cipate,thatpersoncannotbeexcludedfromhavingtheopportunitytobenefitfromthefundraiserandcannotbepenalizedforchoosingnottopar cipateinthefundraiser.

Benefitsgivenbyataxexemptorganiza oncannotbebasedonpar cipa oninafundraiserorbasedontheamountofindividualfundraisingefforts.Therefore,regardlessifapersonpar cipatesinafundraiserandregardlessoftheamountofrevenueraised,thatpersoncannotbedeniedtheopportunitytoreceiveanequalbenefit.

TheIRSprohibitstheuseofindividualaccountsbyBoosterClubs.BoosterClubsmustbenefitthegroupasawhole,notitsindividualmembers.

Accoun ngforaFundraiser

Withinaweekoftheenddateofthefundraiser,thefundraisingcommi eeshouldcompleteanaccoun ngofthefundraiserandsupplysaidreporttotheTreasurerforfinalreconcilia on.

AnalysisofaFundraiser

BoosterClubsshouldanalyzeanddocumentwhetherthefundraiserwasasuccessorfailure.ThistypeofanalysiswillhelpaBoosterClubdecidewhethertorepeatapar cularfundraiser.

ElectronicFundraising

Digitalfundraisingiseasyforclubsandconvenientfordonors.However,therearesignificantdrawbackstothistypeoffundraisingmethodifyoudonotaskenoughques ons.O en mes,digitalfundraisingsitestakeapor onofyourproceeds(upto30%)andchargeyouanaddi onalfee(upto3%)onceyoutransfermoneytoyourbankaccount.Whileelectronicfundraisingispermi ed,pleaseaskupfrontwhatthefeestructureisbeforeagreeingtoestablishafundraiserelectronically.Manyopera onsarenotini allytransparentabouttheirfeestructure.

Fundsraisedfromelectronicfundraisingshouldnevergotoanindividualsaccountorflowthroughanindividualtotheclub.MoneyshouldbedirectlytransferredtotheBoosterClubsbankaccount.

In20152016,theDistrictaskedallsponsorsandcoachestousewww.donorschoose.orgtohelpfundspecificequipmentneeds.Thesystemworksmuchlikeaweddingorgi registrywherethesponsor/coachestablishesaneed(e.g.,newtennisballmachine)anddonorscollec velycontributetothepurchaseofthemachine.Donorschoose.orgprovidesdonorswithupdatesonhowwellthefundraisingeventisgoingandvetsallneedsthroughastringentevalua onprocess.TheDistrictapprovesthiselectronicfundraisingmethod,inpart,becauseoftheduediligenceandtransparencywiththeorganiza on.

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TipsforanEffec veFundraiser

Decidehowmuchmoneyyourgroupneedstoraise.Thiswillhelpyouevaluateproductsandprogramsthatwillbeidealforyourgrouporcommunity.

Donothavethesamefundraisersbecauseitsalwaysbeendonethisway.Givesomethoughttowhatismosteffec ve.

Giveyourselfandyourgroupplentyof metoprepare.EstablishacalendarearlyinordertogetontheDistrict/campuscalendarorinamonthlyschoolnewsle er.

Timingavoidfloodingyourcommunitywithfundraisers.Checkwithyourelementaryfeederschools. Trytoconductfewerbutmoreeffec veprograms.Thiswillavoidfundraisingfa gue. Communicateclearlywithparents,teachersandothervolunteers,fundraisinggoalsanddeadlines. Keepcopiesoforderformsandensureallformsarelegibleandfilledoutcorrectlytoavoidshipping

andorderingproblems.

TheUILstatesthatCoachesandSponsorsmayreceiveupto$500peryearfromBoosterClubs.Giftsmayincludeacheckoratangiblegift.Seniorstudentsmayreceiveasmallmementohonoringtheaccomplishments(nottoexceed$75invalue).Cashorchecksareprohibitedtostudents.Studentsotherthanseniorsarenotallowedtoreceivegiftsotherthannominalvalueitems(e.g.,goodiebags).

Ageneralliabilitypolicyisavailabletoallclubseachyear.TheDistrictpaysthepremiumupfrontandeachBoosterClubisrequiredtoreimbursetheDistrict$50.00eachyearfortheirportionofthepolicy.Ifsoughtindividually,generalliabilitypolicieswouldrunaclub>$1,000peryear.Thegeneralliabilitypolicycoversinjuryanddamages.Ifyouwishtoreceiveacopyofthepolicyforyourfundraiser,pleasecontacttheInternalAuditor.

YourclubmanyhavetheneedforaSpecialEventsPolicytocoverafundraisersuchasafunrun,obstaclecourse,summercamp(otherexamplesapplypleasecontactourinsurancecontact,JoePugh).Clubsmustsecurespecialeventinsuranceontheirownattheirownexpense.OptionsareavailablethroughJoePugh.

DirectorandOfficer(D&O)insuranceisnotincludedinthegrouppolicyduetotheexpense.D&Oinsuranceprovidescoveragetoofficersforfailuretocarryoutlegalandfiduciaryduties.ShouldaBoosterClubelecttopurchasethiscoverage,pleasebeawarethatthepolicycosts$1,200perBoosterClub,peryear.YoumaycoordinatewithJoePughforaquote.Mr.Pughscontactinformationisinthefrontofthismanual.

BoosterClubsmaychargemembershipduesasdefinedinthebylaws.ParentsdonothavetobemembersoftheBoosterClubfortheirchild(ren)toparticipateinthestudentgroupthatreceivesbenefitfromaBoosterClub.MembershipduesareassociatedwiththeparentsbeingpartofBoosterClubandareinnowayassociatedwithprogramexpenses(i.e.,tripexpense,uniformexpense).Membershipduesmaynotoffset

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expensesrelatedtotheprogram.Sponsors/coachesshouldnevercollectmembershipdues.Additionally,apersonwhovolunteersfortheclubshouldnothavetopaymembershipduesinordertovolunteer.

Moneyreferstocash,checks,moneyorders,orcashierschecks.Pleaseuseaspreadsheetoraccountingsoftwaretotrackincomeandexpenses.Thefollowingsuggestionsencourageproperaccountability.

ReceivingandDeposi ngMoney

Receiptsshouldbegiventothosewhopayformembershipduesoranyotherpaymenttotheclub.o Receiptsshouldindicatewhethercash,check,moneyorder,orcashier'scheckwas

received;dateofthereceipt;andsignatureofpersonreceivingthemoney. Anychecksreceivedshouldbeendorsedanddepositedimmediately. Postdatedchecksshouldnotbeacceptedfromanysource. Ifamoneyorderorcashierscheckisreceived,pleasedocumentthenumberandissuingbank. MoneyreceivedshouldonlybedepositedintheclubsaccountorActivityFundoftheschool.

Nevercomingleclubmoneywithpersonalaccounts. Depositslipsshouldberetainedandreconciledmonthlytothebankaccountstatement.

DisbursingMoney

Clubsmayelecttohavetwosignaturesoneachcheck.Thisisnotrequiredbutagoodpractice. Blankchecksshouldneverbeissuedandchecksshouldneverbepresignedwithoutanamountor

payeelisted. Boostersmaynotreimbursemembersforsalestax.IfaparentdoesnotusetheTexasResale

Certificate,theycanrequestreimbursementfromtheStateComptrollersOfficefortheerror.

SafeguardingMoney

Donotkeepmoneyorunusedchecksinanunlockeddrawer,unlockedfilingcabinet,vehicle,orotherunsecureplace.TheDistrictwillnotreimbursestolenfunds.

Moneyreceivedandnotyetdepositedshouldnotbeusedforpersonalpurchases,checkcashing,loans,advances,reimbursements,orforanyotherpurpose.

Thesequenceofchecknumbersshouldbeaccountedforwhenreconcilingthebankstatement. Issuingcheckspayableto"Cash"shouldbeavoided.Ifacheckmustbepayableto"Cash"keep

detaileddocumentationoftheuseoffunds.

DebitCards

BoosterClubsarepermittedtouseadebitcardforpurchasesonly,notforcash.Whenusingadebitcard,pleasemaintainadetailedreceiptforthepurchaseandreturntotheTreasurerimmediatelytobekeptwiththeclubfinancialrecords.

BoosterClubsareprohibitedfromusingCreditCards.

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DuetochangesintheschoollunchprogrambytheTexasLegislaturein2015,BoosterClubsmayprovideaccesstooutsidefoodduringmealperiodsatthehighschoolonlywithprincipalapprovalandataspecifiedlocation(oftentimesoutsideofthecafeteriaduetorulesestablishedbytheFDAandTDA.IntermediateSchoolsmaynotprovideaccesstofoodsofminimalnutritionalvalueuntilafterthelastbellperiod.Outsidefoodmaynotbesoldtoelementarystudentsatanytimeduringtheschoolday.

FoodPermits

TheCityofHoustonrequiresafoodpermittoprepareorcookfoodatafundraiser.Apermitisnotrequiredtosellnoncookedfoodorcookedfoodthathasbeenpurchasedfromanoutsidevendororschoolcafeteria(e.g.,pizza).PleasecontacttheCityofHoustonHealthDepartmentwithfurtherquestions.

CityofHoustonHealthDept.:7137949200

TheHarrisCountyandGalvestonCountryHealthDepartmentsdonotrequirenonprofitorganizationstoobtainapermittoprepare,handleanddeliverfood.Therefore,ifyouareinHarrisCountyandoutsideoftheHoustoncitylimits,youdonotneedapermit.However,guidelinesmustbefollowed,includingaccesstofacilitiesforwashingutensilsandhands.Forquestionspleasecallthenumbersbelow.

HarrisCountyHealthDept.:7137673000 GalvestonCountyHealthDept.:409.938.2411

RafflesinTexasaregovernedbytheTexasAttorneyGeneral.Araffleisdefinedastheawardofoneormoreprizesbychanceatasingleoccasionbetweenapoolofpersonswhohavepurchasedaticketthatrepresentsachancetowinaprize.YoudonotneedtoregisterwiththeAGsofficeinordertohostaraffleorsilentauctionbutrulesmustbefollowedasdetailedbelow.ContacttheTexasAttorneyGeneralsOfficewithquestions:18006210508.

Whatprizesmaybeoffered?

Anorganizationmayofferanyprizeexceptmoney.Moneyincludescoins,papercurrency,oranegotiableinstrument(e.g.,CertificateofDeposit)thatrepresentsandisreadilyconvertibletocurrency.Asavingsbond,orstorevaluegiftcardareallowedasaprize.Thereisnomonetarylimitonprizesdonatedtotheorganization.Texaslotteryticketsmaybepurchasedandofferedasprizes.

Whataretherestric onsonhowtherafflemaybeconducted?

Aqualifiedorganizationmayholdonlytworafflespercalendaryearandonlyoneraffleatatime. Paidadvertisingthroughmasscommunicationisprohibited.Donatedadvertisingispermissible.

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Raffleticketsmuststatethenameoftheorganizationholdingtheraffle,thepriceoftheticket,dateprizeistobeawardedandadescriptionofeachprizetobeawardedthathasavalueofover$10.

Aprizemaynotbemoney. Onlymembersoftheorganization,orstudentorganizationsrecognizedbyinstitutionsofhigher

educationsellingonbehalfoftheinstitution,mayselltickets. Noonemaybecompensateddirectlyorindirectlyfororganizingorconductingaraffle,orforselling

raffletickets.

Arethereanypenal esforconduc ngorpar cipa nginanunauthorizedraffle?

Yes.AnunauthorizedraffleisconsideredgamblingundertheTexasPenalCode.ConductingsucharaffleisaClassAmisdemeanor.ParticipatinginanunauthorizedraffleisaClassCmisdemeanor.

CanweholdaBingoasaformofaRaffle?

No.PerDistrictguidelines,CCISDBoosterClubsarenotallowedtoraisefundsthroughBingo.

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Clubsshouldoperatemeetings,electionsandallclubbusinessviaRobertsRulesofOrder.Manyonlineresourcesareavailabletoaddressyourparticularcircumstance.Asimpleguideisprovidedbelow.

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http://www.ptotoday.com/

Scholarshipsmustbeawardedbasedonastudentsneedormerit(e.g.,essaycontest,GPA,etc.).Clubsmaywishtooutlinethestandardprocessforscholarshipapplicationanddistributionintheirbylaws.Themembersofthecommitteeselectingthescholarshiprecipientsshouldnotberelatedtoanyofthepotentialrecipients.FundsshouldbesentdirectlytothestudentsUniversityRegistrarmadepayabletotheUniversitywiththestudentsnameinthememo.BoostersmustensureallUILeligibilityrequirementshaveconcluded.BoostersshoulddefineintheirbylawswhathappensifastudentdeclinestoattendaUniversityandreceivesascholarship.Pleaseoutlinewhetherthemoneyisforfeitedorheldforaperiodoftimeuntilthestudentdecidesonapostsecondaryschool.

BoosterClubsmayfindthemselvesinasituationwherestudentsorparentsdonotsubmitmoneyforfundraisersorexpenses,resultinginamountsowedtotheBoosterClub.SincetheseamountsrelatetoBoosterClubactivities,theamountowedcannotbeleviedonthestudentsfeesandfinesaccountwiththeschool.IfaBoosterClubwishestopursuerecoveryoftheseamounts,theymustdosoindependentlyfromtheDistrictandtheschool.

Beforepostinganythinginprintedmaterial,orinanymediacontext,ensurethattheparentorlegalguardianofthestudentcompletesaphotoorvideoreleaseform.Whilesuchmaterialmaybeusedtopromoteyourboostercluborsolicitdonations,youmustrespecttheprivacyofallstudents,parentsorguardiansandobtaintheirapprovalbeforedistributingtheirphotoorname.YoumaycreateyourownformbutmaynotpiggybackofftheDistrictMediaRelease.AswiththeDistrictssocialmediaguidelines,respectforstudents,parentsandourcommunitymembersisexpected.AllaspectsofsocialmediaetiquetteisrequiredofallBoosterClubsatalltimesandsubjecttoscrutinyifDistrictAdministratorsarenotifiedofviolations.

Forthesafetyandsecurityofourstudentsandstaff,CCISDconductscriminalbackgroundchecksonvolunteers.Inordertobeginvolunteeringforaclub,youwillneedtocompletetheVolunteerOnlineApplication.Onceapproved,youwillreceiveanemailnotificationwithyourownpersonalloginandpasswordtoourvirtualvolunteerwebsite.Hereyouwillbeabletosignuptovolunteerateventsandcommunicatewithothervolunteers.Thepurposeofthischeckissolelyforprotectionofchildrenandwillnotbeusedforanyotherreason.TheDistrictdefinesavolunteerassomeonewhohasdirect,supervisoryaccesstoachild.Formoreinformationoncriminalbackgroundchecks,theprocess,yourapplicationstatusorwhatischeckedinoursearch,pleasecontacttheSafeandSecureSchoolsDivision2812840063.

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http://www.ccisd.net/community/volunteer_information/

MeetingwithStudents

Allmeetingsand/oractivitieswithstudentsmusttakeplaceontheschoolcampus,oraspartofaschoolsponsoredfieldtrip.

Allactivitieswithastudent(s)musttakeplaceinaroomwithanopendoororontheschoolgroundsinsightofschoolstaffrepresentatives.

Offcampuscontactisprohibitedunlessunderthedirectsupervisionofschoolofficials. Nevergiveastudentyourphonenumber,address,oremailaddress.

Transportation

Transportingastudentinyourpersonalcarisprohibited. Studentsmustbetransportedinaschooldistrictvehicleorintheirparentorlegalguardiansvehicle.

PhysicalContact

Physicalcontactshouldbelimitedtoholdingahand,givingasoftpatonthebackorsharingahuginfullviewofotherschoolofficials.Rememberthatwhatyouseeassimple,friendlypraiseorencouragementmaybeviewedassomethingentirelydifferentandreportedassuch.

Confidentiality

AllStudentinformationisconfidentialandsharingthatinformationwithothersisaviolationofthelaw.Whileastudentmayfreelyshareconfidentialinformationwithyou,ifyouareprivytoalarmingorharmfulcontent,youareobligatedtotellthecampusprincipaloradistrictadministratorassoonaspossible.

Ifastudentconfidesthatheorsheisthevictimofsexual,emotional,orphysicalabuse,isconsideringhomicideorsuicide,orisinvolvedinanyillegalactivity.

Donotshareconfidentialinformationwithanyoneexcepttheappropriateauthorities. Ifyouhavequestions,pleasecontactyourcampusadministrator.

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Starting out with the Texas State Comptrollers OfficeAfterestablishingyourBoosterClubastaxexemptwiththeIRS,clubsmusttaketheadditionalstepofrequestingexemptionfromtheStateofTexasComptrollersOfficeviaFormAP204(ApplicationforExemption).Thereisnofeeassociatedwiththisform.TheexemptionisnecessarytowaiveFranchiseTaxobligationsandtobeabletopurchasequalifyingitemstax

free.TheexemptionprocessisseparateandinadditiontoapplyingforfederaltaxexemptionfromtheIRS.YoumustapplyforexemptionwiththeIRSfirst,thenproceedtothestateexemptionprocess.IfforanyreasontheIRSrevokesyourexemptstatus,theComptrollersOfficewillsoonfollowsuitandrevokeyourstateexemption.

YoumayrequesttoreinstateyourTexasTaxpayerIDifyouloseyourfederalexemption.ThisisverydifferentfromtheIRS,whereyoumustapplyforanewEIN.Inordertoreinstate,youmustfirstfileandpaypastduetaxandanylatefeesorpenalties.Secondly,youmustfileForm05391whichisaformalrequesttoreinstateyoursalestaxnumber.Finally,youmustcompleteFormAP204torequestexemptionfromfranchisetax(pleaseremembertouseyouroldnumber).AllformscanbesenttotheComptrollersOffice.

ClubsthatintendtoselltaxableitemsorhostmorethantwotaxablefundraisersperyearshouldapplyforaTexasSalesTaxPermit.IftheBoosterClubisactingasanagentforavendor(YankeeCandle,Scholastic,WorldsFinestChocolate),thenthesalestaxistheresponsibilityofthevendor,nottheclub,andusuallyembeddedinthepriceoftheproducts.BoosterClubsmayobtainaTexasSalesTaxPermitbysubmittinganonlineapplicationviatheTexasStateComptrollersOfficewebsitehttp://comptroller.texas.gov/taxpermit/.BeforeaSalesTaxPermitwillbeissued,youmusthaveanEINfromtheIRS.

SalesTaxReporting

Byapplyingforasalestaxpermit,yourclubopensanobligationtofilequarterlyorannualsalestaxreturns.ThefrequencyoffilingisestablishedbytheComptrollersOfficebutusuallystartswithquarterlyforthefirstyear.Taxesarealwaysdue20daysaftereachquarterend(i.e.,dueonApril20,July20,October20andJanuary20).Itisimportanttonotethatevenifyourclubhadnosalesornotaxablesalesduringaquarter,asalestaxreportmustbefiledoryouwillincura$50.00fee.

OnceyoureceiveyourSalesTaxPermitorletterfromtheState(ifyousentinFormAP204),youwillbeissuedaTexasTaxpayerID.TheTexasTaxpayerIDis11digitsandbeginswitha1,2,or3.PleasenotethisnumberisdifferentfromanEIN,whichhas9digits.PleaseusetheTexasTaxpayerIDwhenfilingsalesorfranchisetaxformsandwhenfilingouttheTexasResaleCertificate(inordertowaivesalestaxonpurchases).

FEDERAL EIN: 9digits

Beginswithanynumber

TEXAS TAXPAYER ID#11digits

Beginswith1,2or3

30

comptroller.texas.gov/taxinfo/taxforms/ap-204.pdfcomptroller.texas.gov/taxinfo/taxforms/05-391.pdfcomptroller.texas.gov/taxinfo/taxforms/ap-204.pdf

TheexemptionfromtheTexaslimitedsalestaxallowstheexemptclubstomaketaxfreepurchasesofeligibleitemsintendedforresale.TheBoosterClubmustpresentthevendorwithaTexasResaleCertificate(Form1339)inordertopurchasetheitemstaxfree.ThecertificatemuststatetheBoosterClub'sSalesTaxPermitNumberorEINtobevalid.VendorsaccepttheformInGoodFaithbutarenotrequired,bylaw,tohonor.

BoosterClubsareentitledtotwotaxfreedayspercalendaryear.ThismeanstheStateofTexaswillnottaxyouonthetwohighestgrossingfundraiserswheretaxableitemsorservicesaresold.Thisisextraincentivetokeepgoodrecordsthroughouttheyear!Afundraiserqualifiesfortheoneday,taxfreesaleifallitemsaretobedeliveredononeday.Each"oneday"salemaynotexceed24consecutivehours.Exemptionstatusisrequiredforentitlementtothetwotaxfreedaysperyear.Youdonotneedtodesignateyourtaxfreedaysaheadoftime,butyoushouldhaveanideaofyourtwohighestearningevents.Clubsthathosttwoorfewerfundraisers,willusebothdaysastaxfree(iftheitemswouldotherwisebetaxable).MoreinformationcanbefoundontheComptrollersWebsiteat:http://comptroller.texas.gov/taxinfo/taxpubs/tx94_183.pdf

ThefollowinglistsofitemsorserviceshavebeenidentifiedasbeingtaxableornontaxablebytheComptrollersOffice.Thelistisnotallinclusivebutmayhelpyoumakedeterminationsonothersimilarsales.

NON-TAXABLE

Advertisingsalesinyearbooks,athleticprograms,newspapers,posters

Discount/Entertainmentcardsandbooks

Admissionathleticevents,carnivals,dances,danceperformances,dramaandmusicalperformances

Facilityrentalsforschoolgroups

Admissionsummercamps,clinics,workshops Fooditemssoldduringfundraisers,includingataPTAcarnival

Admissionbanquetfees,prom,homecoming Labor automotive,upholsteryclasses(partsaretaxable)

Admissiontournamentandacademiccompetitionfees Magazinesubscriptionsgreaterthansixmonths

Carwashes Parkingpermits

Cosmetologyservices(productsaretaxable) StudentClubMemberships

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comptroller.texas.gov/taxinfo/taxforms/01-339.pdf

TAXABLE

AdetailedlistoftaxablegoodsandservicesarelistedinPublication96259ontheTexasComptrollerswebsite.

Agendabooks FamilyandConsumerScience suppliesandsewingkits

Repairstotangiblepersonalproperty(i.e.,computerrepair,houseremodeling)

Artsuppliesandworksofart Feescopies,printing,laminating Ringsandotherschooljewelry

Artisticworksofmusicandvideo(CD/DVD)

Flowers roses,carnations,arrangements

Rummageandgaragesales

Athleticequipmentanduniforms GreetingCards Safetysupplies

Auctionitemssold Handcrafteditems Schoolpublicationsathleticprograms,posters

Automotivepartsandsupplies Horticultureitems(plants,holidaygreenery)

Schoolpublicationsbrochures

Bandequipment,supplies,patches,badges,uniforms

Hygienesupplies Schoolpublicationsnewsletters,newspapers

Bookcovers Identificationcards whensoldtoentirestudentbody

Schoolpublicationsreadingbooks

BookswhenCCISDistheseller Lumber Schoolpublicationssheetmusic,hymnals

Calculators Magazines subscriptionslessthansixmonths

Schoolpublicationsyearbooks

Calendars Musicalsupplies recorders,reeds Schoolstoreallitems(exceptfood)

Candles Partscareer&technologyclasses Sciencesciencekits,boards,supplies

Carpainting,pinstriping Partsupholstery Spirititems

Clothingschool,club,class PEuniforms,supplies Stadiumseats

Computersupplies,mousepads Pennants Stationery,notepads,etc. Producedintheclassroom

Cosmetologyproductssoldtocustomers

Pictures school,group(ifschoolistheseller)

Suppliesanysoldtostudents

Cupsglass,plastic,paper Printingfee computer UniformsanytypetoincludePE,danceteam,drillteam,cheerleaders,athletic,clubshirts

Decals Rentals equipmentofanykind Vendingnonediblesupplieswhentheschoolservicesthemachine

Directoriesstudent,faculty Rentals towels Woodworkingcraftsentiresaletoincludepartsandlabor

Draftingsupplies Rentals uniformsofanykind Yardsigns

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www.comptroller.texas.gov/taxinfo/taxpubs/tx96_259.pdf

Admissiontoanannualbanquetisnottaxable.Iftheclubpaysfortheevent,theymustpresenttheirtaxfreeformtothevenueandpaythevenuedirectly.Theannualbanquetexemptiondoesnotapplytothesaleofalcoholicbeveragesornonfooditems.BanquetscannotbeheldinachurchasthisisalocalDistrictpolicy.

BoosterClubsdonotcollecttaxonsaleofmealsandfoodproducts(includingcandyandsoftdrinks)ifthesalesaremadeduringtheregularschooldayorduringaschoolevent(concessions).Thatsaid,thesaleofanyfoodordrinkduringtheschooldayisonlypermittedatthehighschoolandonlyoutsideofwheremealsareservedandconsumed(i.e.,outsideofthecafeteria).ThesaleofoutsidefoodinthecafeteriaisagainstmealrulesestablishedbytheTexasDepartmentofAgricultureandcouldplacetheDistrictsFreeandReducedLunchPrograminjeopardyifguidelinesarenotmet.Attheintermediateschools,salesmaytakeplaceonlyafterthelastbellofthedayhasrung.Salestaxisnotdueonfooditemssuchascookiedough,pizzakits,cheesespreads,meatsticks,jelly,salsa,freshfruitandmixespackagedforathomepreparation.Bakeryproducts(includingbutnotlimitedtopies,cakes,cookies,bagelsandmuffins)arenontaxableunlesssoldwithplatesoreatingutensils.

Salesofintangiblessuchasgiftcertificatesandcouponbooksarenotsubjecttosalestax.Retailerscollecttaxwhenthecertificateorcouponisredeemedforthepurchaseoftaxablemerchandiseorservices.

SalesoftaxableitemsovertheInternetaretreatedthesameassalesoftaxableitemsmadeatanyothersaleslocation.BoosterClubwebsitesmustcollectsalestaxontaxableitemstheysellonlineandremittothestate.

TheComptrollersOfficeisveryhelpfulandwaittimesareusuallyveryshort(1-2minutes).PleasecalltheTexasComptrollerofPublicAccountsat1-800-252-5555withspecifictaxquestionsorvisittheComptrollerswebsiteathttp://window.state.tx.us/taxes/

33

State tax reporting requirements ClubsthathaveaSalesTaxPermitorhavenotappliedforexemptionandareresponsibleforfilingFranchiseTaxmustdosoeachquarteroreachyear,dependingonhowyouareestablished.ThefrequencyoffilingSalesTaxisdeterminedbytheTexasStateComptrollersOfficeandisinitiallysetatquarterlyfilings.Afteryourfirstyearasaclub,youmaycalltheTexasComptrollersOfficeandrequesttochangefromquarterlyfilingtoannualfiling.Requestsareprocessedinthefallonly.Pleasecontinuetofilequarterlytaxesuntilyouarenotifiedbythestatethatyourfrequencyhasbeenchanged.FranchiseTaxisdueeachyearonMay15.Failuretofileanytaxissubjecttoa$50.00latefeeforeachmissedfiling(forquarterlyfilingthatwouldbe$200eachyear[4quartersx$50]).

AllTexasstatetaxesarefiledonlinethroughWebFile.WebFileisafreeservice.Uponapplicationofasalestaxpermitortaxexemptcertificatefromthestate,youmayreceiveaWebFileIDfromtheComptrollersOffice.TheWebFileIDbeginswithXTforFranchiseTaxorRTforSalesTaxandisyourlogintofileandremitsalesorfranchisetaxviathestatesonlineportal:http://window.state.tx.us/webfile/YoumayalsocalltheTexasComptrollersOfficetorequestaWebFileID:(8004423453).TheStatewillprovideyourWebFileIDinmanyoftheircorrespondenceasshownintheexamplesbelow.

Example1:WebFileIDfoundintheupperlefthandcornerofpreprintedSalesTaxFormreminder.

Example2:WebFileIDfoundontherightside

OfletterfromtheComptrollersOffice.

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http://comptroller.texas.gov/webfile/

YouwillneedtwothingstofiletaxesthroughWebFile:1)TexasTaxpayerID#(11digits)and2)WebFileIDthatbeginswithXTorRT.OnceyouarriveattheWebFilelandingpage,threeoptionswillappear:salestax,franchisetax,othertax.

Pleaseselectsalestaxasthefirstoptionandloginasareturninguser,orcreateanewprofileasanewuser.Aftercompletingthesalestaxsection,pleaseverifythatyouhavenothingdueinthefranchisetaxsection.Shouldyouencounteranyissues,pleasefeelfreetocalltheComptrollersOfficeat18002525555.Theyareextremelyhelpful.

WebFileacceptscreditcardsandelectronicfundtransfer(i.e.,usingyourbankaccountnumber)asmethodsofpaymentfortaxesdue.Ifyouprefertopaybycheck,youmayfileonlinewithoutpaying,butmustgobacktothemainmenuandprintahardcopyofyourreturnandmailtoAustinwithyourcheck.Processingtakes23weeks.

TheComptrollersOfficetypicallymailsaremindertofiletaxes.However,ifyoufailtofilearequiredtaxreport,theComptroller'sofficewillsendyouanestimateoftaxesdue(minimumbillof$1,000).Sincetheinitialcorrespondencefromthestateisanestimate,theactualtaxesduewillbeloweronceyouractualdataisenteredintothesystem.Failuretofileandpaytaxesmayresultincollectionactions.

Quarterlytaxesaredue20daysafterthequarterend:April20,July20,October20andJanuary20.AnnualtaxpayersmustsubmittaxesbyJanuary20.Latefilingswillbeassessed$50.00eachdatedue(i.e.,forquarterlysalestaxcouldbe$200peryear(4quartersx$50)).Thestatewillalsoassessinterestoflessthan$2.00perquarter.

35

https://mycpa.cpa.state.tx.us/securitymp1portal/displayLoginUser.dohttps://mycpa.cpa.state.tx.us/securitymp1portal/displayCreateAccountPart1.do

Franchisetaxisleviedontaxableentitiesthatdonotqualifyforexemption,sotechnicallyBoostersshouldnothavethisobligation.However,thestatedoesnotknowyouareexemptuntilyoutaketheextrasteptoapplyforstateexemption.Youareresponsibleforfilingfranchisetaxuntilyougaintaxexemptstatuswiththestateevenifnofranchisetaxisdue.ThisiscalledaNoTaxDueReportorForm05141.YoumayfileyourNoTaxDueReportonlineviaWebFileoryoumaysubmitapapercopy.ApplyingforexemptionfromtheComptrollersOfficeiseasyandrequiresthefollowingdocuments:

ImmediatelynotifytheTexasStateComptrollersOfficeifyourclubaddresschanges.Failuretodosomayresultinimportantcorrespondencebeinglost.Youmaychangeyouraddressonline:https://www.window.state.tx.us/accmaint/changeaddress.html

TwoHoustonFieldOfficesareopenfivedaysaweek,85tocollectdelinquenttaxes,assistyouwithfilingcurrentorlatereturns,assistwithsalespermitapplicationsandothertaxpayerservices.Theservicesavailableattheseofficesarehandledonawalkinbasis.Officesareclosedonfederalholidays.HoustonNorthwest HoustonSouthwest1919NorthLoopWest,Suite510 7011HarwinDrive,Suite186Houston,Texas770081354(map) Houston,Texas770362151(map)7134268200 7137831665

IfyouapplyforexemptionviatheSupportGroup,theInternalAuditorwillprovideyouwithaSupportGroupLetter.ThistakestheplaceofaDeterminationLetterfromtheIRS.

TheSupportGroupLetterwillcontainacopyoftheDistrict'sSupportGroupRulingfromtheIRS.Thisisrequired.

FormAP204istheComptroller'sversionofapplicationforexemption.Thereisnofeetoapply.ThisbriefformmustbesentwithacopyofyourSupportGroupLetter.TheComptroller'sOfficewillrejectyourapplicationifyoudonotincludetheSupportGroupLetterinitsentirety.Processingtakes34weeksandyouwillreceivealetteracknowledgingyourexemption.

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comptroller.texas.gov/taxinfo/taxforms/05-163-a-16.pdfhttps://www.google.com/maps/place/Texas+Comptroller%E2%80%99s+Office/@29.810552,-95.434155,15z/data=!4m5!3m4!1s0x0:0x64b1d80acc106b97!8m2!3d29.810552!4d-95.434155?sa=X&ved=0ahUKEwjL_9-QjqHOAhVF04MKHY2OC94Q_BIIajAKhttps://www.google.com/maps/place/Comptroller+of+Public+Accounts/@29.7177553,-95.5086,17z/data=!4m8!1m2!2m1!1s7011+Harwin+Drive,+Suite+186,+houston,+tx!3m4!1s0x8640c24c536e552f:0xa7afc2c733994448!8m2!3d29.7177581!4d-95.5064853

37

Internal Revenue Service

AlltaxexemptBoosterClubsinCCISDoperateunderIRSCode501(c)3.Thistypeofexemptionmeansthatthemajorityofanorganizationsincomeisfromthepublicandall

donations,subjecttocertainindividualrestrictions,aredeductibleonthedonor'staxreturn.Inaddition,501(c)(3)organizationsareeligibleforstatetaxexemptionbenefitsandreducedpostalrates.Taxfilingrequirementsfor501(c)3svaryduetothegrossreceiptsofyourclubsowhatmayapplytooneclubmaynotapplytoyou.LargerBoosterClubswithgrossreceipts(revenuesbeforeexpenditures)ofgreaterthan$50,000arerequiredtoobtaincompetentindependentaccountingortaxassistance(doesnothavetobeaCPA)infilingtheirannualfederalreturn(Form990EZorForm990).Clubsofthissizearerequiredtofilepaperformsversustheonline,epostcard(i.e.,990N).Clubswithgrossreceiptsoflessthan$50,000arenotrequiredtoobtainindependenttaxhelp.ThecostofalloutsidetaxservicesarebornebytheBoosterClub.

AllBoosterClubsinCCISDmusthavetheirownEIN.AnEINisa9digitnumberissuedtobusinesses,whichissimilartoindividualssocialsecuritynumber.YoumayapplyforanEINonline,atnocostviawww.irs.gov.TheIRSrequiresthenameandsocialsecuritynumberofaResponsiblePartyinyourorganization.TherearenopersonalliabilitiestoyoubyaddingyourSSNnorisyourSSNpublicinformation.ItissimplyawayfortheIRStocontactyouiftheyhavequestions.DonotuseClearCreekISDSupportGroupnameorEINnumberinthisfield.AhelpfulguidewithscreenshotsonHowtoApplyforanEINisavailableontheInternalAuditorsdepartmentwebpage.HerearesomehelpfultipsonEINs:

Useyourclub'sEINoneverydocument.

CCISDprohibitsclubsfromusingthe

DistrictEINbeginningwith

3202

AlwaysfiletaxesusingyourownEIN.IfyourpredecessorusedtheDistrictnumber,notifytheInternalAuditor

EIN'sarenotautomaticallytaxexempt.Youmust

applyforexemption!

38

BoosterClubsinCCISDhavetwooptionstoobtaintheir501(c)(3)status.Eachhavetheirmeritsanddemerits.TheInternalAuditormustprocessyourapplicationifyouelecttogothefreemethoddetailedbelow.

Opt

ion

1 - $

400

Benefit Drawback Process DealdirectlywithIRS. Applicationforexemptionprocessedonline.

Processingtimeisfast:2weeks.

WillreceiveaDeterminationLetterdirectlyfromIRS.

YouarenotasubsidiaryofaSupportGroup.

$400dueattimeofapplication.

ApplyforEINonlineatwww.irs.gov Createbylaws;twoofficersmustsignanddate. Applyonlineatwww.pay.gov.Form1023EZ. Musthaveallofficersnameandcontactinformation

available. Musthavecopyofbylaws;signedanddated. Oncesubmittedelectronically,youmustsendacopy

ofyourbylawstotheIRS. YouwillreceiveaDeterminationLetterfromtheIRS

inapproximately23weeks. TheIRShonorsthedateofapplicationasthedateyou

maybeginoperatingasataxexemptorganization.

Opt

ion

2 - f

ree

Benefit Drawback Process Nocosttoapply. InternalAuditordoesallthework!

SametaxexempttreatmentandbenefitsasOption1exceptyoudonotdealdirectlywiththeIRSonyourapplication.YouareaddedtoaSupportGroupasasubsidiary.

WillnotreceiveaDeterminationLetterfromtheIRS.InsteadyouwillreceiveaSupportGroupLetterfromtheInternalAuditoronbehalfoftheIRSwhichreplacestheDeterminationLetter.

ApplyforanEINatwww.irs.gov Createbylaws;twoofficersmustsignanddate. SendcopyofEINandbylawstotheInternalAuditor. InternalAuditorwillcreateapacketthatshesendson

yourbehalftotheIRS. YouwillbeaddedtotheClearCreekISDSupport

Groupasasubsidiary. Processingtakes46weeks.Youwillnotreceivea

noticefromtheIRS. TheIRShonorsthedateofapplicationasthedateyou

maybeginoperatingasataxexemptorganization.

OnceapprovedforexemptionbyOption1or2,allclubsareresponsibleforfilingtaxeswiththeIRS.Despitewhatyoumayhaveheard,theInternalAuditordoesnotfiletaxesonyourbehalf!

The CCISD Support Group is a mechanism to gain tax-

exempt status at no charge. There is no additional benefit in joining the Support Group if you are already

tax-exempt through individual exemption.

39

ThefollowingarefinancialrestrictionsplacedontaxexemptorganizationsbytheIRS:

Tax-exemptorganizationsmustbenefitagroupasawholeinsteadofbenefitingindividualmembers.Allmembersofthestudentgroupshouldreceivethesamefinancialbenefits.Onestudentcannotreceiveagreaterbenefitthananotherunlessthecriteriaforfinancialneedismet.TheIRSindicatesthatagrouporclubmayestablishcriteriatodetermineifapersonisinfinancialneed.Ifthecriteriaaremet,theclubmayprovidethenecessaryfundstoallowtheindividualtoparticipate,thusprovidingindividualbenefitduetospecialcircumstances.Thecriteriashouldbeestablishedintheclubbylawsandremainconsistentfromyeartoyear.Thepurposeofataxexemptorganizationistobenefitanentityasawholeinsteadofbenefitingindividuals.Therefore,theuseofindividualaccountscouldresultinthelossofexistingtaxexemptstatus.Inaddition,individualbenefitsmayresultintaxablepersonalincomeforthestudent.

Tax-exemptorganizationscannotrequireapersontoparticipateinfund-raisingactivities.TheIRSprohibitstaxexemptorganizationsfromrequiringpeopletoparticipateinfundraisers.Asaresult,BoosterClubsorsponsors/coachescannotexcludeparentsorstudentsfromactivitiesbecausetheydidnotparticipateinafundraiser.Likewise,BoosterClubscannotrequireanamounttobedonatedinlieuofparticipatinginafundraiser.

Tax-exemptorganizationscannotrequirefundraisingmetrics.BoosterClubsorsponsors/coachescannotrequireBoosterClubmembersorstudentstosellapredeterminedorminimumamountofgoodsorservicesaspartofafundraiser.Furthermore,ifapersondecidesnottoparticipateinafundraiser,thatpersoncannotbeexcludedfromhavingtheopportunitytobenefitfromthefundraiserandcannotbepenalizedinanywayforchoosingnottoparticipateinthefundraiser.

Bottom line: Regardless if a person participates in a fundraiser and regardless of the amount of revenue raised, that person cannot be denied the opportunity to receive an equal benefit from the club. See example below.

HighSchoolChoirgoingtoNYforChoirFestival.Costofthetripis$20,000for20students(i.e.,$1,000

perstudent).

Studentshostcarwashtooffsettripcosts.Only10studentsworkandraise

$600.

Insteadofthe10studentskeepingthe$600towards

theirtrip,theymustequallydividetheproceedsamong20

students.

Therefore,eachstudentreceives$30($600/20)andeachperson'scostofthetripisnow$970.

40

BoosterClubsaresolelyresponsibleforensuringfederaltaxreturnsaresubmittedannuallyandontime.Failuretofiletaxesforthreeconsecutiveyearswillresultintheautomaticrevocationofyourclubstaxexemptstatus.Theprocesstoreinstateafterbeingrevokedistimeconsumingbecauseyoumustproperlyshutdowntheoldclubbeforestartingover.

Federaltaxesaredue15daysafterthe5thmonthoftheBoosterClubsyearend.ThetablebelowoutlinescommonBoosterClubfiscalyearendandduedates.

BoosterClubfiscalyearend

FederalTaxFilingDeadline(990,990EZorePostcard)

May31 October15June30 November15July31 December15

December31 May15

Formsusedtofilefederaltaxesarebasedonyourclubsgrossreceipts.Form990NisanonlineformavailableonlytothoseBoosterClubsingoodstandingandhavegrossreceiptsoflessthan$50,000.Clubswithreceiptsofgreaterthan$50,000,arerequiredtofileapaperreturn(Form990or990EZ).PleaseconsultwithyourtaxaccountantforspecificdetailsonForms990and990EZastheyaremoreextensivethan990N.

Grossreceiptthreshold FormtoUse WeblinktoInstructionsLessthan$50,000 990N(ePostcard) https://www.irs.gov/charitiesnonprofits/annual

electronicfilingrequirementforsmallexemptorganizationsform990nepostcard

$50,000$200,000 990EZ www.irs.gov/pub/irspdf/i990ez.pdf

Greaterthan$200,000 990 www.irs.gov/pub/irspdf/i990.pdf

TheePostcardisavailabletoclubswithgrossreceiptsoflessthan$50,000andareingoodstandingwiththeIRS.In2016,theIRSnolongerusesathirdpartytoprocessepostcards,sothereforethereisanewwebsitetofileyourepostcardasofJan.1,2016.Youmayfindthenewepostcardlinkonwww.irs.gov.Simplytypein990Nandyouwillbedirectedtothesite.

YoumustreregisterwiththeIRStofileanepostcard(evenifyouregisteredbefore1116).Filingtheepostcardisfree.Donotuseawebsitethatchargesyoutofile!TheePostcardwebsiteutilizesa

MostCommon

41

https://www.irs.gov/pub/irs-pdf/i990.pdfwww.irs.gov/pub/irs-pdf/i990ez.pdfhttps://www.irs.gov/pub/irs-pdf/f990ez.pdfhttps://www.irs.gov/pub/irs-pdf/f990.pdfhttps://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcardhttps://sa.www4.irs.gov/eauth/pub/login.jsp?Data=VGFyZ2V0TG9BPUI%253D&TYPE=33554433&REALMOID=06-000ca231-ad53-16bc-8663-483c0adb40e7&GUID=&SMAUTHREASON=0&METHOD=GET&SMAGENTNAME=-SM-m5OrA%2b7FvbGU%2bgLgvTS4wrt26VgObWqx%2b78E5Bj5nDRoJHeUNEeLTNGiERDz%2bh%2fE&TARGET=-SM-http%3a%2f%2fsa%2ewww4%2eirs%2egov%2fepostcard%2fsecure%2fhome%2f

login/passwordcombinationtoprotectyouraccount.ThefirstuserwillreceivealoginthanistheBoosterClubs9digitEINplus01(forexample12345678901).Theseconduser(ifdesired)willreceivealoginofEIN+02(e.g.,12345678902)andsoon.Youmayshareyourloginwithfutureofficersoftheclub,butitisrecommendedtochangetheaccountpasswordeachyearupontheelectionofnewofficers.

IfyourePostcardisnotacceptedoryouarenotabletologin,thereisareason.PleasecalltheIRSExemptOrganizationsDepartment/TaxLawSpecialiststodeterminethecause(18778295500).CommonreasonsforrejectedePostcardsornotbeingabletofileinclude:

RevokedclubsmaynotfileanePostcard(i.e.,yourclublostitsexemptionforfailuretofiletaxesforthreeconsecutiveyears).

ClubsthatarenottaxexemptmaynotfileanePostcard(i.e.,applicationforexemptionwasneverprocessed).

Clubswithgrossreceiptsofgreaterthan$50,000maynotfileanePostcard.

Youmustremedytheerrorpriortofilingagain.WhenyourePostcardisreceivedandaccepted,youwillreceiveanemailconfirmationtotheemailaccountthatisonfilewiththeIRS.Pleaseretainacopyofyourreturnalongwiththeacceptanceemailforyourendofyearauditpacket.

Clubswithgrossreceiptsofgreaterthan$50,000areaskedtoenlistthehelpofataxspecialistwiththepreparationoftheirForm990or990EZattheclubsexpense.Taxspecialistsintheareacostbetween$150and$400sopleasecallaroundtoseewhichexpertfitsyourneeds.Clubswhorecentlyreachedthe$50,000grossreceiptmarkbutwerebelow$50,000intheprioryears,aresubjecttoanaveragingruleandmayqualifytofiletheelectronicePostcard(990N)foranadditionalyear.Whenfilingthe990NifyoupasstheGrossReceiptsTest,youwouldselectReceiptsarenormallybelow$50,000.Theoperativewordisnormally.

Under no circumstance should you file taxes using the Support Groups EIN (32-02XXXXX).

Use your EIN and your name. If your return reads Clear Creek ISD Support Group

please add your Booster Clubs name to the DBA line of the e-postcard.

42

$50,000GrossReceiptsTest:Todeterminewhetheranorganization'sgrossreceiptsarenormally$50,000orless,applythefollowingtest.Ifyoumeetanyoneofthecriteria,youmayfileanePostcard(990N).

1. Uptoayearoldandhasreceived$75,000orlessduringitsfirsttaxyear;2. Between1and3yearsoldandaveraged$60,000orlessingrossreceiptsduringeachofitsfirst

twotaxyears;or3. Greaterthan3yearsoldandaveraged$50,000orlessingrossreceiptsfortheimmediately

preceding3taxyears(includingtheyearforwhichthereturnwouldbefiled).

Ifyouansweryestoanyoftheexceptiontestsabove,youarepermittedtofilethe990N(ePostcard).IfaclubattemptstofileaForm990Nanddoesnotqualify,thereturnwillbeimmediatelyrejected.

Form8822bistheformalmeansofreportingchangestoyourclubsaddressorresponsibleparty.Toavoidfrequentmailingaddresschanges,theIRSrecommendsBoosterClubsobtaintheirownPOBox.IfyouhaveallyourmaildesignatedtoaPOBox,youmayonlyneedtochangetheinformationoftheresponsibleparty.PleaseensurethePOBoxkeysarehandedofftoyournewofficersatthebeginningoftheirterm.YoumayalsochangethenameoftheResponsiblePartyinForm8822b.PleasenotetheIRSrequiresthesocialsecuritynumberoftheresponsibleparty.BygivingyourSSN,youarenotfinanciallytiedtotheboosterclubnorisyourSSNpublicinformation.Itissimplyapersonalconnectiontotheclubincasetheyneedtocontactanaffiliatedparty.IfyourBoosterClubdoesnotchangeofficersoraddressesfromyeartoyear,youarenotrequiredtocompletethisonepageform.

Booster Clubs should refrain from using the school address in any correspondence. Campuses receive a large volume of mail and may not be able to forward tax letters or important correspondence to you in a timely manner.

43

https://www.irs.gov/pub/irs-pdf/f8822b.pdf

Therearetwomethodsforreinstatingyourtaxexemptstatusafterithasbeenlost.OneinvolveskeepingyourexistingEIN,butpayingafilingfeeof$400.Thesecondmethodinvolvesabitmorepaperwork,terminatingyouroldBoosterClub(name,EIN,bankaccounts,etc.)andessentiallystartingover.Itismorework,butitisfree.Bothprocessesareoutlinedbelow.

IRS-FederalRequirement:

ClubsthathavebeenrevokedarenotallowedtousetheiroldEINunlesstheywishtopaythe$400applicationfee.Ifyouwishtostartover,youmustfirstshutdowntheoldclubbycallingtheIRSandnotifyingthemthatyouhavecloseddowntheclub(IRSphone#18778295500).Theywillalsoremoveyournamefromthedatabaseofrevokedorganizations.

Opt

ion

1 - $

400 Benefit Drawback Process for Reinstatement DealdirectlywithIRS.

Applicationforexemptionprocessedonline.

Processingtimeisfast:2weeks.

WillreceiveaDeterminationLetterdirectlyfromIRS.

YouarenotasubsidiaryofaSupportGroup.

$400dueattimeofapplication.

Submitapplicationonlineatwww.pay.gov.Form1023EZ.

Musthaveallofficersnameandcontactinformationavailable.

Musthavecopyofbylaws;signedanddated. Oncesubmittedelectronically,youmustsendacopy

ofyourbylawstotheIRS. YouwillreceiveaDeterminationLetterfromtheIRS

inapproximately23weeks. TheIRShonorsthedateofapplicationasthedateyou

maybeginoperatingasataxexemptorganization.

Opt

ion

2 - f

ree

Benefit Drawback Process Nocosttoapply. InternalAuditordoesallthework!

SametaxexempttreatmentandbenefitsasOption1exceptyoudonotdealdirectlywiththeIRSonyourapplication.YouareaddedtoaSupportGroupasasubsidiary.

WillnotreceiveaDeterminationLetterfromtheIRS.InsteadyouwillreceiveaSupportGroupLetterfromtheInternalAuditoronbehalfoftheIRSwhichreplacestheDeterminationLetter.

ApplyforanewEINatwww.irs.gov.YoumaynotuseyourformerEIN.

Createbylaws;twoofficersmustsignanddate. SendcopyofEINandbylawstotheInternalAuditor. InternalAuditorwillcreateapacketthatshesendson

yourbehalftotheIRS. YouwillbeaddedtotheClearCreekISDSupport

Groupasasubsidiary. Processingtakes46weeks.Youwillnotreceivea

noticefromtheIRS. TheIRShonorsthedateofapplicationasthedateyou

maybeginoperatingasataxexemptorganization.

AfteryouapplyforexemptionwiththeIRS,thenyouneedtoreapplyforexemptionwiththeTexasComptrollersOffice.

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TexasComptrollersOfficeRequirement:

1. Ifyourclubwillhostmorethantwofundraisersperyear,youneedtoapplyforasalestaxpermitonline(ifyoudonotalreadyhaveone).

Ifyoualreadyhaveasalestaxpermit,youdonotneedtoreapplyforanewsalestaxpermitjustbecauseyourfederaltaxEINwasrevoked.

2. FileformAP204torequesttaxexemptstatusfromthestateofTexas.TheIRSwillnotnotifythestatethatyouaretaxexempt!Youmustapplyonyourown.LinktoFormAP204:http://www.window.state.tx.us/taxinfo/taxforms/ap204.pdf

2. Pleasekeepacopyforyourrecords.3. Thestateprocessesrequestswithin34weeks.Youwillreceivealetterfromthestateadvisingyou

ofyournewstatus.4. AsataxexemptentitywiththeStateofTexas,youshouldnotbeliableforFranchiseTaxgoing

forward.

BoostersmaywishtoconfirmtheirtaxfilingorseeiftheyhavebeenrevokedviaEOSelectCheckportalfoundonwww.irs.gov.Cautioniswarranted,astheIRSdoesnotupdatetheironlinedatabasebutonceortwiceperyearandonlyreportsthosewhofileePostcards(i.e.,organizationswith

Thesecretaryandtreasureroftheorganizationshallturnrecordsovertotheincomingofficerswithin30daysofelections.Recordsshouldbekeptforaperiodoffive(5)yearsforauditpurposes.BoosterClubsshouldestablishasystemthatpassesalongprioryearsfilesandrecordstothenewofficerseachyear.Recordstokeep:

Daytodayrecordso FinancialReportsandCommitteeReportso Allfinancialbackupincludingcheckbookandbanksrecordso Informationrelatedtodonationsreceivedfromindividualsorbusinesseso Scholarshipinformationandrecipients

StateofTexasComptrollerOfficeRecords

o SalesTaxFormsFiled(QuarterlyorAnnually)o CopyofcorrespondencewiththeTexasStateComptrollersOffice

FederalRecords

o CopyofIRSForms990,990EZor990N(ePostcard)filedeachyearo CopyofcorrespondencewiththeIRS

PertheIRSIngeneral,exemptorganizationsmustmakeavailableforpublicinspectioncertainannualreturnsandapplicationsforexemption,andmustprovidecopiesofsuchreturnsandapplicationstoindividualswhorequestthem.Copiesmustbeprovidedimmediatelyinthecaseofinpersonrequests,andwithin30daysinthecaseofwrittenrequests.

Ifyouhaveadditionalquestions,youmaycalltheIRSExemptOrganizationsUnitat18778295500(tollfree).TheIRScallcentersareverybusy.Itiscommonforholdtimestobegreaterthan30minutes.Ifyouhavetime,pleasesearchonlineattheIRSresourcecenterbeforecalling:www.irs.gov/charities/index.html

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TheUniversityInterscholasticLeaguewascreatedbyTheUniversityofTexasatAustintoprovideleadershipandguidancetopublicschooldebateandathleticteachers.Since1910,theUILhasgrownintothelargestinterschoolorganizationofitskindintheworld.TheUILexiststoprovideeducationalextracurricularacademic,athletic,andmusiccontests.TheUILaimstoprovidehealthy,characterbuilding,educationalactivities

carriedoutunderrulesprovidingforgoodsportsmanshipandfairplayforallparticipants(www.uiltexas.org).

WhatDoesTheUILDo?

Providesstudentswitheducationalexperiencesthroughcompetition. Promotesgoodsportsmanshipandcooperationamongmemberschools. Workstopreventexploitationofstudentsbyspecialinterestgroups. WorkscloselywithassociationstoprovidebetterofficiatingandadjudicationforUILcontests. Sponsorsregionalconferencesandclinicsforathletic,music,drama,andacademiccontests. ProvidesmaterialstoschoolsforuseinUILcontests. Seekstosafeguardthehealthandwelfareofstudentsbyrequiringphysicalexaminationsfor

participationinathletics. Seekstokeepawardsforachievementonasensiblebasisbyrestrictingthecostandtype. Sponsorsdistrict,regional,andstatetournamentsormeetsinathletic,music,drama,andacademic

contests. AdministerstheTexasInterscholasticLeagueFoundation,whichprovidesscholarshipsfordramaand

academicstatecompetitors.

UILBoosterClubGuidelines

UILoffersguidancetoBoosterClubsintheformofanannualpublicationavailableontheUILwebsite.AcopyoftheUILBoosterClubGuidelinesisincludedinthismanualforyourinformation.Thisdocumentprovidesguidelines,whichgovernallBoosterClubactivitiesrelatedtoUILsponsoredcompetition.SincetheUILregulatesandgovernswhatparticipants,sponsors,andcoachesmayandmaynotaccept,itisveryimportantBoosterClubmembersandparentsareawareoftheseguidelines.Pleaserefertowww.uiltexas.orgforactivityspecificrules.ThereisalsoasummarysheetcreatedbytheUILavailableintheExhibitssectionofthismanual.

ContacttheUILinAustin

TheUILhasadedicatedBoosterClubspecialistreadytohelpyouatanytime.BoosterClubsmaycalltheUILat5124715883withquestionsoremailDarrylBeasleyatdbeasley@uiltexas.org.

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1. CantheBoosterClubgivegiftcardstograduatingseniorsattheendofseasonbanquet?No.Giftcardsareprohibited.Seniorsareallowedasmallgift($75.00value)anddefinedintheUILconstitutionundersubchapterO,section480www.uiltexas.org

2. CantheBoosterClubgivegiftstothecoaches?Yes.$500peryear.UILgiftrulesarecompletelydifferentforcoachesthanforstudents.

3. Shouldcoaches/sponsorshandlemoneyforthesaleofbanquettickets?

No.Thebanquetcommitteeortreasurershouldcoordinateandhandleallbanquetfunds.

4. Doweneedtocollecttaxesonthesalebanquettickets?No.Banquetsarenottaxableevents.

InOctoberof2013,CCISDrelinquisheditsbingolicensewiththeTexasLotteryCommissionandassuch,BoosterClubsarenotallowedtoholdorparticipateinabingoasaformoffundraising.BoosterClubsmaynotadvertiseonbehalfofaBingoHall.

1. Ifweamendourbylawsmidyear,shouldwesubmitacopytotheDistrictorwaitforyearend?Anytimebylawsarechanged,yourcampusprincipalandtheInternalAuditorwouldlikeacopy.

2. Whydoweneedbylaws?

Bylawsarethewrittendocumentthatdefinesthepurposeofyourgroup,rulesthatgovernyourclubandgeneraloperatingguidelines.TheIRSrequiresany501(c)(3)organizationtomaintainasetofbylaws.Bylawsshouldbecustomizedforyourgroup,reviewed,andupdatedannually.

1. CanaCCISDemployeeholdanofficeinourBoosterClub?Yes.Thisrulingisachangefrompreviousyears.

2. CanaCCISDemployeemaintainsigningrightsonaBoosterClubBankAccount?No.CCISDemployeesmaynotsignboosterclubchecks.Typically,thismeansemployeescannotholdtheofficeofTreasurerorPresidentunlessthePresidentrelinquisheshis/herrightstosignchecksandassignsthatdutytoaVicePresident.

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3. CanaCCISDSubstituteteacherorparttimeemployeebeanofficerofaBoosterCluborsignchecksfortheclub?

Yes.CCISDSubstitutes,ParasorparttimeemployeesmayholdaBoosterClubofficeandmaysignchecks.

1. CanIuseCCISDSupportGroupinthenameofmyBoosterCluborusetheCCISDSupportGroupEIN?No!CCISDmaintainsaseparatetaxexemptorganization(SupportGroup)withitsownEIN.PleasedonotuseCCISDsnameorEINinanydocumentorforanypurpose.DonotfiletaxesusingtheDistrictEIN!BoosterClubsmustusetheirownEINandname!

1. CanaBoosterClubprovideadonationlettertoparentswhovolunteertheirequipmentfortheBoosterClubsuse?

Yes.Forexample,aparentofferedtheuseofhis/hertrailerforasoftballfundraiser.

2. IfIlostmytaxexemptstatus,canIprovideataxdeductiblereceipttodonors?No.IftheIRSnotifiedyouthatyoulostyourtaxexemptstatusduetofailuretofilefederaltaxesforthreeconsecutiveyears,youareconsideredaforprofit,taxableentityandcannotofferthisbenefittoyourdonors.Pleaseinformdonorstheirdonationwillnotbetaxdeductible.

1. Howareclinicians,bandtechnicians,choreographers,etc.paidbytheBoosterClub?BoostersClubshouldnotpaythetechnicianorchoreographerdirectly.TheDistrictshouldcoordinatewiththevendorswhoarerequiredtoundergocriminalhistorybackgroundchecksandabidebyDistrictpurchasingcontracts.

1. HowdoIsubmitaflyerforapprovalanddistributiontofeederpatternschools?In2014,theOfficeofCommunicationsrevisedtheflyerapprovalprocessforcampsorfundraisers.Applicationsaresubmittedonlinethroughthedepartmentwebpage.Paperflyersareonlydistributedonceperyearatthecampus(inAprilforsummercamps).http://www.ccisd.net/departments/communications/flyerdistributionrequest

2. Whatistheturnaroundtimeforapprovalonceaflyerissubmitted?

Flyersareap