Booster Clubs, PTAs & School Support Organization Info

Guidelines

This manual is designed to assist Booster Clubs, PTAs, School Support Organizations (“club(s) and/or organization(s)”) officers and members by providing organizational and financial guidance. Guidelines exist to protect an organization’s assets – volunteers, members and the organization and district name.

Only approved organizations, operating under these guidelines and Northwest Independent School District (“district and/or NISD”) policies and procedures, shall be allowed to use the school name in support of its programs. Facility use will be determined in accordance with district policies and procedures. Specific questions regarding the organization’s activity should be addressed to the campus principal.

Important: The Northwest ISD Business Office is not an authority on specific accounting situations or tax-related issues concerning individual Booster Clubs, PTAs and School Support Organizations; therefore, these organizations should obtain competent independent counsel on accounting and tax matters related to their specific circumstances.

 

FAQ: Raffles

The Charitable Raffle Enabling Act, Chapter 2002 of the Occupations Code (CREA) establishes the guidelines for raffles in Texas. See Tex. Occ. Code Ann. Ch. 2002 (Vernon 2004). The statute is very technical and should be consulted before advising an organization regarding the legality of a proposed raffle. There are numerous Attorney General Opinions regarding both raffles and casino/poker nights. The Attorney General is not permitted to give specific legal advice to members of the general public, and the following represents only guidelines for suggested responses to frequently asked questions.

Ken Paxton, The Attorney General of Texas

FAQ: Sales Tax Permits

State Sales and Use Tax is imposed on all retail sales, leases and rentals of most goods, as well as taxable services.

The requirement to obtain a Texas sales and use tax permit applies to individuals as well as corporations, firms, partnerships, and all other legal entities.

Glenn Hegar, Texas Comptroller of Public Accounts

http://comptroller.texas.gov/taxinfo/sales/questions.html

UIL Booster Club Guidelines

This document provides guidelines which govern all booster club activities related to UIL-sponsored competition. Since the UIL regulates and governs what participants, sponsors, and coaches may and may not accept, it is very important booster club members and parents are aware of these guidelines.