Parent Support Organizations

Refer to the IRS Guidelines for reinstatement of status.  There are 4 options depending on the length of time since revocation.  Group exemption is no longer an option.  Organization must file form 1023 and pay filing fee.

1.  Year - End Information Sheet (GASB 39)
2.  Financial Report
3.  Financial Audit
4.  Copy of filed 990
5.  Copy of sales tax reports filed.
6.  Updated by-laws (if applicable)

These should be submitted to campus administrator and to district administration.

Each organization is allowed up to 3 fundraisers per year subject to administrator approval.  Fundraiser is defined as any activity with the intent to raise funds.  Spirit Nights do not count towards the 3 allowable fundraisers but are still subject to administrator approval.  All requests should be submitted using the online forms found on the Fundraiser Request & Analysis  Form page.

IRS 990-N User Guide

If you are part of the group exemption, please enter 3946 in field F (Group Exemption Number) of the 990-EZ form or field H(c) of the 990 form.

For specific questions, contact Jenna Knight, the district Volunteer Coordinator at jknight99@kleinisd.net.

Quick Reference Raptor Volunteer Portal

Volunteer Delayed Entry - Logging Hours by Building

Many banks are now requiring that the officers are first updated with the Secretary of State.

To do this, you can file a Periodic Filing Report and pay the $5 processing fee.  You can complete the paper 802 form and mail with a check made payable to the Secretary of State.  You may also complete and pay online at SOS direct which is much faster.  Here are instructions for how to process online.  

Yes, this is recommended.  In fact, if you have to go through the process of reinstatement, the IRS now requires this policy to be in place.  

A Conflict of Interest Policy requires that any conflict of interests with interested parties (board members of PSO organization) be disclosed.  If a conflict exists, it should be disclosed in the minutes, and the officer would recuse themselves from discussion and vote for matters impacted by the disclosure.  The remaining officers would ensure they are doing due diligence by additional quotes to make a selection that best benefits the organization.  

Example Conflict of Interest Policy (pulled from IRS website)

Please contact your sponsor/coach with questions related to UIL guidelines.  The guidelines can also be found on the UIL website.

Booster clubs cannot pay district employees for services.  All payments to employees should be processed through the district.  Booster clubs should either donate funds to the campus activity fund or pay for items directly and donate to the school.

Record Retention.pdf

No, booster club activities should benefit all students in the organization.

IRS 990-N User Guide

No, normally you will want to carry forward a small amount each year for the start of the new year as well as to cover any outstanding obligations. If you are raising funds for a larger purchase, you may carry forward those funds as well. We do not have a specific amount as each campus/organization varies in its needs. However, large amounts of funds should not be carried forward without a specified purpose. Generally, funds should be spent on the students that are participating in the fundraising so that they can receive the benefit.

Yes, according to the School Fundraisers site of the Texas Comptroller’s Office, “All volunteer nonprofit organizations, such as a booster club or a parent-teacher group, can hold a tax-free annual banquet or other food sale; however, a school district or school cannot. The exemption applies if

• the event is not professionally catered;
• it is not held in a restaurant, hotel or similar place of business;
• it does not compete with a seller required to collect tax; and
• only the organization’s members prepare, serve and sell the food.

If the organization sells nonfood items, such as spirit items, or t-shirts, it must collect tax unless another exemption applies.”

List of Common Taxable and Non-Taxable Items (not all inclusive list)