Administrative Letters
A167 - Booster Clubs
Administrative letter #167 Booster Clubs - Approved 07/2023; Revised 8/2024
Date: August 2024
FROM: Rusty Taylor, Executive Director of High Schools
REGARDING: Booster Clubs
Washington County School District Booster Club Procedures
Purpose:
Parent led groups that are not affiliated with the school commonly raise funds to enhance school activities. Schools and district employees need to ensure proper relationships are kept with these organizations. Improper boundaries can lead to violations of state law and state board rules.
School Sponsored Booster Clubs:
The club is an official school organization and is managed by a board which may include parents, but must include one or more school employees who understand the relevant WCSD policies and procedures. The club is subject to WCSD policies and procedures as well as oversight by school administrators.
All proceeds from fundraisers are considered school funds and must be receipted, deposited, accounted for, and spent in accordance with district policies.
The booster club may solicit help from students and parents, but students cannot be required to participate in booster club fundraising unless the fundraising activity or event is included in the school’s spend plan.
All fundraisers must have prior written approval from school administration. (Form 5023)
Non-School Sponsored Booster Clubs:
To enhance the level of cooperation with parents, patrons, and community partners, principals or District Administrators with contracting authority may formally recognize individuals, groups, or organizations that exist with the primary purpose of benefiting and supporting the District, its schools, and its sanctioned teams, clubs, classes, or student programs. These booster clubs come with the benefits and obligations listed below. Booster clubs must also follow the outlined guidelines.
Schools will not work with a Non-School-Sponsored Booster Club without a current MOU in place. The Booster Club Memorandum of Understanding (MOU) will be reviewed and renewed annually in order to function as a district-recognized booster club.
Guidelines
- All interactions with the non-school booster clubs must be conducted in accordance with an “arm’s length” MOU between the school and the booster club. The booster club cannot use school resources for free, and whatever payment or benefit the school receives from the booster club needs to be commensurate with the support provided by the school.
- School district coaches, advisors, and administrators cannot be involved in the management of the Booster Club.
- Booster clubs must be a non-profit organization.
- The school will allow the use of the school name, logo, and mascot design to promote and execute events, fundraisers, and other activities.
- The booster club will need to follow formally adopted accounting procedures, which must include, at minimum, a process of recording receipts, expenditures, and running all revenue through an account established with a reputable financial institution.
- The booster club will provide annual financial statements upon request from that school’s administration consisting of, at minimum, a balance sheet and a complete income statement.
- The booster club will not receive, hold, or use public funds, including but not limited to student participation fees, uniform rental fees, or other district designated fees.
- The booster club will comply with the Utah Charitable Solicitations Act (Utah Code §13-22-1 et seq.) and all other applicable federal and state laws, including, but not limited to, filing appropriate sales and income tax returns, registering and maintaining proper business entity filings, and applying for necessary permits.
- The school may not share or allow the use of the District’s federal EIN and/or tax-exempt status for any purpose.
- The school will require a district rental agreement with proof of insurance where applicable.
- Employees are not allowed to receive compensation or a gift of substantial value from a booster club for activities related to their job assignments. This is a violation of Utah State Code §67-16-5. Occasional meals or limited items of clothing will not be considered substantial for this guideline. Booster clubs may donate funds to pay coaches the allowed rates as set by the school district. All payments to school employees will be made through the school district payroll.
- Both the school and the booster club will abide by all other district policies related to events or use of school facilities where applicable.
Fundraising by a Non-School Sponsored Booster Club
Raising money is the primary focus of most booster clubs. In order to protect tax-payer money and those involved with fundraising, adherence to the following guidelines is required.
- Students cannot be required to pay a fee to the booster club, participate in a booster club fundraising event, or purchase any items from the booster club as a condition for either (a) their membership on the team/club or (b) their ability to participate in specific team/club activities or events.
- Fundraisers that are dependent upon students to perform (such as selling items, asking family members for donations, etc.) are considered school fundraisers, not booster club fundraisers. All money raised from these activities should be deposited with the school program account.
- Fundraisers that are not dependent upon students but are dependent on the school (such as selling concessions at games, etc.) should result in a financial benefit to the school program. 20% of the net profits paid to the school program has traditionally been approved but should not be less than 15%.
- Fundraisers that are not dependent upon students or the school (such as a golf tournament, silent auction that kids don’t sell tickets to, etc.) should not be run through the school program.
Use of Facilities by a Non-School Sponsored Booster Club
The use of district and school facilities is necessary for non-school-sponsored booster clubs to achieve their primary purpose.
- For activities done in conjunction with the supported school program, school administrators may waive the rental costs that would normally be in place, as outlined in WCSD Policy 5200.
- For activities not done in conjunction with the supported school program, in recognition of the “arms length” expectation, school administrators should follow WCSD Policy 5200.