SJE Board Policy 4120 – Community Relations
School Support Organizations
The following guidelines are provided for use by booster and/or PTSA/PTSO groups which are involved in money-raising activities:
A. Local booster clubs and PTSAs/PTSOs should be incorporated as nonprofit organizations.
B. In order to
receive nonprofit status, the group must file articles of incorporation
and bylaws with the Secretary of State. A nonprofit organization must
adhere to state laws RCW 24.03.
C. The board of
directors of the school district has established a fee schedule that
governs the use of facilities by a school-support organization.
D. The nonprofit organization must operate without cost to the district.
E. The Washington
State Gambling Commission, the Department of Licensing and the Internal
Revenue Service have licensing regulations covering fund raising
activities by nonprofit corporations.
A nonprofit corporation may conduct sales or benefit affairs which
include athletic or sports events, bazaars, benefits, campaigns,
circuses, contests, dances, drives, entertainments, exhibitions,
expositions, parties, performances, picnics, sales, social gatherings,
theaters, and variety shows;
2. A nonprofit
corporation may operate bingo activities, raffles, and amusement games
under requirements regulated by the Washington State Gambling
Commission (RCW 9.46); and
3. A charitable organization involved in sales and benefits grossing over $5,000 must obtain IRS recognition.
F. When bingo,
raffles, and amusement games are conducted, the State Gambling Act
controls. Certain gambling activities may be conducted by nonprofit
organizations without a gambling permit under certain conditions.
To operate without a gambling permit, a nonprofit must be recognized by
the IRS and/or contributions to the group must be considered tax
deductible. In addition, the nonprofit must have been organized and
operating for at least 12 months before operating the gambling
activity, and be able to prove that it has made significant progress
towards accomplishing its stated purposes during the 12 consecutive
months before operating the gambling activity.
A nonprofit organization may hold an unlimited number of members-only
raffles if the combined gross revenue (money taken in) from these
raffles does not exceed $5,000 during a calendar year. In addition to
members-only raffles, a nonprofit may offer two unlicensed raffle,
bingo, or amusement game events to the public each year and must notify
its local police agency at least five days before conducting the event.
Adoption Date: 1/22/18
St. John – Endicott Cooperative Schools