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Publications > ASB Fund Guidelines > Parent Support Group Overview & Checklist

Guidelines for School Administrators, Activity Advisers and Student Body Officers

GENERAL DEFINITIONS
COMMON ISSUES FROM AUDITS
GENERAL CONCEPTS ON THE USE OF ASB FUNDS
GUIDELINES FOR FUNDRAISING
ASB FUNDS TIP SHEET
COMMON ASB QUESTIONS


Guidelines for Parent Groups/Booster Clubs

PARENT SUPPORT GROUP OVERVIEW & CHECKLIST
RESOURCES FOR PARENT SUPPORT GROUPS
IRS OVERVIEW:  FORMING A NON-PROFIT
PARENT GROUP OR ASB ACTIVITY?


Contact

SUSAN FORTIN
Washington Association of Student Councils Director

2142 CISPUS ROAD
RANDLE, WA 98377-9305
(360) 497- 7131
Fax (360) 497-7132


Parent Support Group Overview & Checklist


Groups Commonly Associated with Schools

  • Parent Teacher Associations
  • Parent Teacher Organizations
  • Music Booster Clubs
  • Alumni Groups
  • Scholarship Committees
  • Parent-sponsored Senior Trip Committees
  • Athletic Booster Clubs
  • Charitable Organizations
  • Summer Athletic Teams

Parent support groups, in cooperation with the school administrative staff, can be wonderful assets in enriching the school climate with volunteer help and donations.  The Principal at the local school building is usually their first point of contact.  It’s important for parent support groups to remember that they are there to complement the school’s programs and not interfere with the decisions made at the building by the Principal or Athletic Director or the Central Administration.

PTA and PTSA are proprietary names and are registered service marks. Groups may only use PTA/PTSA if they are registered with the National Congress of Parents and Teachers and the Washington State PTA. They are a local, self-governing, nonprofit, and usually tax exempt membership association with their own set of bylaws, elected officers and membership.

Parent Booster Clubs are also separate entities from the school and school district. They generally support and supplement the athletic programs of a specific school although they can also support other school activities.

Although these groups are not governed by the school district, they should be recognized by the local school board as “real” organizations. Oftentimes, there is a main PTA/PTO/Booster group that is a recognized 501(c)(3) and other smaller support groups should fall under their guidelines. Parent support groups must also follow local school district policies and procedures, especially when renting district facilities, gifting donations, or involving student groups. Purchasing of a liability insurance policy is highly recommended, and may be required by school board policy. Parent support groups need to be aware of equity issues when donating money and/or equipment to the school’s athletic teams. Title IX issues for equity come into play when donations favor one
segment of athletics over another, i.e. boy’s sports over girl’s sports. When parent support groups and school administration work together in a positive way, the benefits that come back to the school program and the students are valuable and rewarding.


Parent Support Group Checklist

  • Current organizational by-laws
  • Business license (if retail sales are held)
  • Parent organization rules (if any)
  • Articles of Incorporation with Secretary of State stamp
  • Current list of officers
  • IRS Tax exempt request letter and/or Tax determination letter
  • IRS Tax Identification # (EIN)
  • Washington State UBI #
  • Certificate of Insurance
  • Inventory of equipment
  • Recent copies of income tax report
  • Annual renewal of Secretary of State registration
  • List of Bank accounts
  • Current list of bank authorized signers
  • Follow School Board rules/policy
  • Any other agreements
  • Health cards (if food is sold)

Implications for Non-Compliance by Item

  • Tax Exempt Request Letter and/or Tax Determination Letter
    Liability for Federal taxes and WA State Taxes, Gambling law violations, Personal liability for officers
  • Current Organizational Bylaws
    Loss of IRS 501(c)(3) tax designation
  • Business License (if retail sales are held)
    Washington State tax Liability, L & I Violations
  • Parent Organization Rules
    Loss of IRS 501(c)(3) tax designation
  • Articles of Incorporation with Secretary of State Stamp
    Washington State tax liability, Gambling law violations
  • Register with the Secretary of State as a Charitable Trust
    Washington State tax liability, solicitations violation
  • Current list of officers
    Loss of IRS 501(c)(3) tax designation
  • IRS Tax Identification Number (EIN)
    Liability for Federal income taxes
  • Washington State UBI #
    Washington State tax liability
  • Certificate of Insurance
    Personal liability for officers, school liability
  • Inventory of Equipment
    Washington State tax liability
  • Recent Copies of Income Tax Report
    Liability for Federal income taxes if audited
  • Annual Renewal of Secretary of State Registration
    Loss of WA State Corporate designation, $ fine
  • List of Bank Accounts
    Liability for Federal income taxes if audited
  • Current List of Bank Authorized Signers
    Loss of internal controls
  • School Board Approval Washington State Auditor Inquiry of Public & Private Money
    Any other agreements Personal liability for officers, school liability
  • Health Cards
    Department of Health violations; Officer, & School liability
Washington Interscholastic Activities Association  |   435 Main Ave S   |  Renton, WA 98057  |  (425) 687-8585  |  © 2019
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