Greetings! To locate the guidelines for a Booster Club in California,
I began by searching California Booster Club guidelines - this
returned the entire by-laws of the Santa Clara Booster Club in PDF
form. I reviewed the document and found it to contain guidelines and
by-laws. I could find no high school by-laws online and I feel the
Santa Clara document will more than suit your needs. You might also
contact a local high school that has a booster club and ask for a
sample of their documents.
In the matter of tax registration, the booster club must obtain an EIN
number from the IRS and the IRS lists the category of a booster club
as 601 and non-profit status. I visited the web site for the Internal
Revenue Service and searched the phrase "booster club" in the "Search
IRS site for:" box on the main page of the site. This search returned
200 results beginning with information on Exemption Requirements and
Tax Information for Social Clubs (the category in which a booster club
is related). There were numerous other links pertaining to social
club information so I am sure you will find some or all of the
additional links relevant to your knowledge base.
To ascertain what might need to be done for California state taxes, I
found much information using two different search strings. The links
I have provided will probably give you more information that you need,
but it's better to be fully prepared in matters of governmental
processes. : ) Good luck on creating your booster club!
SEARCH TERMS and LINKS:
California "booster club guidelines" [Google search]
://www.google.com/search?hl=en&lr=&ie=ISO-8859-1&q=California+%22booster+club+guidelines%22
Santa Clara Booster Club By-Laws (these will work for a high school)
www.scvanguard.org/booster_club/SCV_ByLaws.pdf
California "booster club" IRS [Google search]
://www.google.com/search?hl=en&lr=&ie=ISO-8859-1&q=California+%22booster+club%22+IRS
ORDER FORM To Extract Information From The California Nonprofit
Database (listed Booster Club as 601 item)
www.inom.org/CNDOrderForm.PDF
IRS [Google search]
://www.google.com/search?hl=en&ie=ISO-8859-1&q=IRS
IRS
http://www.irs.gov/
"booster club" [IRS search]
http://search.irs.gov/web/query.html?col=irsweb&charset=iso-8859-1&ht=0&qp=-Wct%3AInternal+Revenue+Manual+%28IRM%29&qs=&qc=&pw=100%25&ws=0&la=en&qm=0&st=1&nh=10&lk=1&rf=0&oq=&rq=0&si=0&qt=booster+club
"non-profit exempt organizations California" [Google search]
://www.google.com/search?hl=en&ie=ISO-8859-1&q=non-profit+exempt+organizations+California
World law Direct - virtual library
non-profit exempt organizations California
Non-Profit Law - list of new articles (click on article 2 "Forming a
Non-Profit Organiazation - a checklist" Also, see article 4
"Articles of Incorporation - Non-Profit Sample Form" and further down
there is a review of a book titled "Nonprofit Corporation in
California -- Book Review")
http://www.worldlawdirect.com/library.php?area=900
Forming a Non-Profit Organiazation - a checklist (very helpful info
for you, I think)
http://www.worldlawdirect.com/article/897/Forming_a_nonprofit_organization_--_A_checklist.html
"California state income tax non-profit" [Google search]
://www.google.com/search?hl=en&lr=&ie=ISO-8859-1&q=California+state+income+tax+non-profit
State and Local Governments - California (click on California State
Franchise Tax Board link in list)
http://www.lib.ucdavis.edu/govdoc/State/
California Franchise Tax Board Online services (look down left column
for a small paragraph that reads "Start here for state and federal
income, payroll, sales, and property tax information for you and your
business." The "Start here" is a live link)
http://www.ftb.ca.gov/
California Tax Information Center (click on "Your Business Taxes")
http://www.taxes.ca.gov/index.html
California Tax Information Center - Your Business Taxes (click on
Non-Profit Exempt Organizations in list)
http://www.taxes.ca.gov/index2.html
California Tax Information Center - (definitions non-profit and exempt
organizations)
http://www.taxes.ca.gov/exemptbus.html |