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Longview School District

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Longview, WA, USA

Procedure No. 4120P

 

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.

  1. 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].
  3.  A charitable organization involved in sales and benefits grossing over $5,000 must obtain IRS recognition.
  4. When bingo, raffles, and amusement games are conducted, the State Gambling Act controls. These activities, under the State Gambling Act, may be conducted by nonprofit organizations without a gambling permit under certain conditions specified in law [RCW 9.46.0321]. However, a nonprofit organization must obtain IRS recognition as a tax exempt association regardless of gross income.

 

Cross reference: Board Policy 4260, Use of School Facilities

Legal Reference:

RCW 9.46, Gambling 1973 act
RCW 9.46.0321 Charitable, nonprofit organizations—Authorized gambling activities

Management resources: Policy News, October 2011

 

Adopted:  February 13, 2012