Examples Articles of Incorporation Texas - PDF by uel19569

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									                                                                                   Page

Booster Clubs

       Examples
         • Articles of Association                                                   A1.1
         • Articles of Incorporation                                                 A1.3
         • Bylaws of an Association                                                  A1.7
         • Bylaws of a Corporation                                                   A1.13
         • Financial Aid Guidelines                                                  A1.18
         • Notice to the Bank of Changes in Authorized Account                       A1.21
           Signers
         • Notice to the IRS of Changes in Officers/Board Members                    A1.22
         • Notice to the Texas State Comptroller of Changes in                       A1.23
           Officers/Board Members

    District

         Helpful Information
          • District Board Policy – Use of School Facilities                         B1.1

         Examples
          • Tax-exempt Status/Donation Acknowledgment Form                           B2.1

         Forms Available to Use
          • Application for Use of School Facilities                                 B3.4
          • Authorization for District Employee Being Signer on Booster Club         B3.7
               Bank Accounts
           •   Flyer Distribution Form – PISD Website                                B3.8
           •   Fund-Raising Activity Report                                          B3.9
           •   District Fundraiser Application – PISD Website                        B3.10
           •   Volunteer Application – PISD Website                                  B3.11

    State of Texas

         Helpful Information
          • Texas Franchise Tax – Frequently Asked Questions                         C1.1
          • Texas Sales Tax – Frequently Asked Questions                             C1.7
          • Texas State Tax Exemptions for Nonprofit Organizations                   C1.15

                                                                               


                                               Page 1 of 2
                                                                         Page
      Forms Available to Use
        • Texas Application for Sales Tax Permit                         C3.1
        • Texas Resale Certificate/Texas Sales & Use Tax Exemption       C3.6
          Certification

Internal Revenue Service (IRS)
      Helpful Information
        • Application for Recognition of Exemption – Section 501(c)(3)   D1.1
        • Commonly Asked Questions - Booster Clubs                       D1.2
        • Contributions                                                  D1.7
        • Exemption Requirements for 501(c)(3)                           D1.9
        • Filing Requirements                                            D1.11
        • FAQ About Tax-exempt Organizations                             D1.13
        • Internal Revenue Manual - Exempt Organizations Technical
          Guidelines Handbook                                            D1.18
        • Private Foundation                                             D1.25
        • Publication 557 – Tax-exempt Organizations                     D1.26
        • Taxpayer Tips: Common Errors Made by Exempt
          Organizations Filing Form 990                                  D1.39
        • Taxpayer Tips: Common Errors Made by Exempt
          Organizations Filing Form 990-EZ                               D1.40
        • The Top Ten Reasons for Delays in Processing Exempt
          Organization Applications                                      D1.41

       Examples
         • Acknowledgement of Your Request D2.1                          D2.1
         • Employer Identification Number (EIN) Assignment Notice        D2.2
         • Form 1023 – Application for Recognition of Exemption          D2.3
         • Determination Letter                                          D2.15

      Forms Available to Use
        • Form 8822 – Change of Address                                  D3.1
        • Form SS-4 – Application for Employer Identification Number     D3.3
        • Information for Form 1099-MISC (Excerpts)                      D3.7




                                          Page 2 of 2
                              ARTICLES OF ASSOCIATION
                              Silent Night Choir Booster Club

Articles of Association of the undersigned, a majority of whom are citizens of the United States, desiring
to form a Non-Profit Corporation under the non-profit association do hereby certify:

                                               ARTICLE I
The name of the Association is: Silent Night Choir Booster Club

                                              ARTICLE II
The principal office of the Association is located in the city of Jingle Bells, TX
Street address:
                    Silent Night Choir Booster Club
                    PO Box 1225
                    Jingle Bells, TX 00025


                                             ARTICLE III
The period of its duration is perpetual.

                                              ARTICLE IV
The purpose of this Association is to assist the directors of the Silent Night Choir in reaching the choir
program goals. It shall provide financial support to the choir as deemed necessary by the Choir Director
and provide assistance for choir activities as requested by the Choir Director.

These purposes are exclusively charitable and educational with the meaning of section 501 (c)(3) of the
Internal Revenue Code of 1986 as now in effect or as it may hereafter be amended. In furtherance of
these purposes, the Association is authorized to receive property by gift or bequest and to invest and
reinvest the same, and to apply the income and principle thereof as determined by the Board of Directors
and Choir Director exclusively for charitable and educational purposes, to engage in any and all lawful
activities incidental thereto as restricted herein.

The Activities of the organization shall not conflict with the policies of the Pearland Independent
School District and shall be sanctioned by school officials.

                                              ARTICLE V
The names and addresses of the persons who shall serve as directors of the Silent Night Choir Booster
Club until their successors have been elected and qualified, are as follows:

         Joe Soeuff               1999-00 President           1025 Snowlane, Jingle Bells, TX 77359
         Fred Frosty              1999-00 Vice President      8857 Freezing Blvd., Jingle Bells, TX 77359
         Sann Tababe              1999-00 Treasurer           5589 Reindeer Run, Jingle Bells, TX 77358
         Ruddy Rednose            1999-00 Secretary           3978 Manger Way, Jingle Bells, TX 77358




                                                    A1.1
                                             ARTICLE VI
No part of the net earnings of the association shall inure to the benefit of or be distributable to its
members, trustees, officers or other private persons, except that the association shall be authorized and
empowered to pay reasonable compensation for services rendered and to make payments and distributions
in furtherance of the purposes set forth in Article IV hereof. No substantial part of the activities of the
association shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and
the association shall not participate in, or intervene in (including the publishing or distribution of
statements) any political campaign on behalf of or in opposition to any candidate of public office.
Notwithstanding any other provision of these articles; the association shall not carry on any other
activities not permitted to be carried on (a) by an association exempt from federal income tax under
section 501 (c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax
code, or (b) by an association, contributions to which are deductible under section 170(c)(2) of the
Internal Revenue Code, or the corresponding section of any future federal tax code.

                                            ARTICLE VII
These Articles of Association may be amended from time to time as provided by the statute of the bylaws
of the association; provided, however, that no amendment shall be made which would alter the purposes
for which the association is organized as set forth in Article IV, or would cause any benefit to inure to any
officer, director, incorporator, or member.

                                            ARTICLE VIII
In the event of voluntary or involuntary dissolution of this association, the assets, after payment of just
debts, shall be distributed exclusively for the purposes set out in Article IV and to organizations organized
and operated exclusively for such purposes and which are exempt from federal income taxation under
section 501(c)(3) of the Internal Revenue Code of 1986, as amended from time to time, or the
corresponding provisions of any subsequent revenue law or laws. The distribution shall be made by the
Board of Directors, or pursuant to court order. In no event, however, shall such distribution inure to any
person who has a personal and private interest in the activities of the association.

IN WITNESS WHEREOF, for the purpose of forming this association under the laws of the State of
Texas, we, the undersigned constituting the Executive Board of the Association, have executed these
Articles of Association on the 26th day of August, 1999.



   Joe Soeuff           1999-00 President

   Fred Frosty          1999-00 Vice President

   Sann Tababe          1999-00 Treasurer

   Ruddy Rednose        1999-00 Secretary




                                                   A1.2
                                                                                           FILED
                                                                                     in the Office of the
                                                                                 Secretary of State of Texas
                                                                                        Oct 25 2008


                        ARTICLES OF INCORPORATION                                  Corporations Section
                       ABC HIGH SCHOOL BOOSTER CLUB

The undersigned natural person over the age of eighteen (18), acting as an incorporator,
                                                                                                    Texas
adopt the following Articles of Incorporation of ABC High School Booster Club:
                                                                                                Secretary of
                                                                                                   State’s
                                 ARTICLE ONE, NAME                                                stamp of
The name of the corporation is ABC HIGH SCHOOL BOOSTER CLUB.                                     filing date

                       ARTICLE TWO, NON-PROFIT CORPORATION
The corporation is a non-profit corporation. When it dissolves, all of its assets will be
distributed to the State of Texas or an organization exempt from taxes under the Internal
Revenue Code Section 501(c)(3) for one or more purposes exempt under the Texas franchise tax.

                               ARTICLE THREE, DURATION
The duration of the corporation is perpetual.

                               ARTICLE FOUR, PURPOSES
The purposes for organizing the Corporation are to perform charitable activities within the
meaning of Internal Revenue Code Section 501(c)(3) in Texas Tax Code Section 11. 18(c).

                                    ARTICLE FIVE, POWERS
Except as these Articles otherwise provide, the Corporation has all of the powers provided in the
Texas Non-Profit Corporation Act. Moreover, the Corporation has all implied powers necessary
and proper to carry out its express powers. The Corporation may reasonably compensate
directors or officers for services rendered to or for the Corporation in furtherance of one or more
of its purposes.

                ARTICLE SIX, RESTRICTIONS AND REQUIREMENTS
The Corporation may not pay dividends or other corporate income to its directors or officers, or
otherwise accrue distributable profits, or permit the realization of private gain. The Corporation
may not take any action prohibited by the Texas Non-Profit Corporation Act.

The Corporation may not take any action that would be inconsistent with the requirements for a
tax exemption under Internal Revenue Code Section 501(c)(3), and related regulations, rulings,
and procedures. Nor may it take any action that would be inconsistent with the requirements for
receiving tax deductible charitable contributions under Internal Revenue Code Section 170(c)(2)
and any related regulations, rulings, and procedures. Regardless of any other provision in these
Articles of Incorporation, or state law, the Corporation may not:
       1.      Engage in activities or use its assets in manners that do not further one or more
               exempt purposes as set forth in these Articles and defined by the Internal Code
               and related regulations, rulings, and procedures except to an insubstantial degree.

                                               A1.3
       2.      Serve a private interest other than one clearly incidental to an overriding public
               interest.

       3.      Devote more than an insubstantial part of its activities to attempting to influence
               legislation by propaganda or otherwise, except as provided by the Internal
               Revenue Code and related regulations, rulings and procedures.

       4.      Participate in or intervene in any political campaign on behalf of or in opposition
               to any candidate for public office. The prohibited activities include publishing or
               distributing statements and any other direct or indirect campaign activities.

       5.      Have objectives characterizing it as an "action organization" as defined by the
               Internal Revenue Code and related regulations, rulings, and procedures.

       6.      Distribute its assets on dissolution other than for one or more exempt purposes.
               On dissolution, the Corporation's assets will be distributed to the state
               government for a public purpose, or to an organization exempt from taxes under
               Internal Revenue Code Section 501(c)(3) to be used to accomplish the general
               purposes for which the Corporation was organized.

       7.      Permit any part of the Corporation's net earnings to enure to the benefit of any
               private share holder or member of the Corporation or any private individual.

       8.      Carry on an unrelated trade or business, except as a secondary purpose related to
               the Corporation's primary, exempt purposes.

                            ARTICLE SEVEN, MEMBERSHIP
The Corporation will have one or more classes of members as provided in the Bylaws.

                 ARTICLE EIGHT, REGISTERED OFFICE AND AGENT
The street address of the Corporation's initial registered office is 4548 Another Avenue, Pearland,
Brazoria County, Texas. The name of the initial registered agent at the office is John Black, 4548
Another Avenue, Pearland, Brazoria County, Texas.

                 ARTICLE NINE, MANAGING BODY OF CORPORATION
The management of the Corporation is vested in its Board of Directors and such committees that
the Board may from time to time, establish. The bylaws provide the qualifications, manner of
selection, duties, terms, and other matters relating to the Board of Directors. The initial Board of
Directors will consist of three (3) persons:




                                               A1.4
                               NAMES ADDRESSES
                      Jane Doe                           2334 Someplace Road
                                                         Pearland, TX 77581
                      Katy Smith                         557 Imsolost Avenue
                                                         Pearland, TX 77581

                     Mike Crosoft                       100000 Andstillgoing Road
                                                        Pearland, TX 77581

The number of directors may be increased or decreased by amending the Bylaws. The number
of directors may not be decreased to fewer than three.

             ARTICLE TEN, LMTATION ON LIABTLITY OF DIRECTORS
       A Director is not liable to the Corporation or members for monetary damages for an act
or omission in the Director's capacity as Director except as otherwise provided by Texas statute.

                          ARTICLE ELEVEN, INDEMNIFICATION
The Corporation may indemnify a person who was, is, or is threatened to be made a named
defendant or respondent in litigation or other proceedings because the person is or was a Director
or other person related to the Corporation as provided by the provisions of the Texas Non-Profit
Corporation Act governing indemnification.

As the Bylaws provide, the Board of Directors may define the requirements and limitations for
the Corporation to indemnify directors, officers or others related to the Corporation.

                            ARTICLE TWELVE, CONSTRUCTION
All references in these Articles to statutes, regulations, or other sources of legal authority refer to
the authority cited or their successors, as they may be amended from time to time.

                      ARTICLE THIRTEEN, INCORPORATORS
The name and address of the incorporator is TU EXPENSIVE a licensed attorney in the State of
Texas, 999 Richman Road, Pearland, TX 77581

                 ARTICLE FOURTEEN, ACTION BY WRITTEN CONSENT
Action may be taken by use of signed written consents by the number of members, directors, or
committee members whose vote would be necessary to take action at a meeting at which all such
persons entitled to vote were present and voted. Each written consent must bear the date of
signature of each person signing it. A consent signed by fewer than all of the member, directors,
or committee members is not effective to take the intended action unless consents, signed by the
required number of persons, are delivered to the Corporation within sixty (60) days after the date
of the earliest dated consent delivered to the Corporation. Delivery must be made by hand, or by
certified or registered mail, return receipt requested. The delivery may be made to the
Corporation's registered office, registered agent, principal place of business, transfer agent,
registrar, exchange agent, or an officer or agent having custody of books in which the relevant

                                                 A1.5
proceedings are recorded. If delivery is made to the Corporation's principal place of business,
the consent must be addressed to the president or principal executive officer.
The Corporation will give prompt notice of the action taken to persons who do not sign consents.
If the action requires documents to be filed with the Secretary of State, the filed documents will
state that the written consent procedures have been properly followed. A telegram, telex,
cablegram, or similar transmission by a member, or director, or committee member, or
photographic, facsimile, or similar reproduction of the signed writing is to be regarded as being
signed by the member, director, or committee member.

                                                       Tu Expensive, Incorporator

THE STATE OF TEXAS
COUNTY OF BRAZORIA
        I, a Notary Public for the state of Texas, do hereby certify that on October 31, 2008
personally appeared before me, TU EXPENSIVE , who being by me first duly sworn, declared
that he is the person who signed the foregoing document as incorporator, and that the statements
contained therein are true.

                                               Notary Public in and for the State of Texas




                                              A1.6
   YEE-HAW BOOSTER CLUB ASSOCIATION BY-LAWS

                            AMENDED:         November 28, 2008

                                 ARTICLE I - NAME

        The name of this organization shall be the YEE-HAW BOOSTER CLUB.

                           ARTICLE II - OBJECTIVES

Sec. 1.          This organization is organized exclusively for charitable, religious,
educational, and scientific purposes, including, for such purposes, the making of
distributions to organizations that qualify as exempt organizations under section
501 ( c ) (3) of the Internal Revenue Code of 1954 (or the corresponding provision of
any future United States Internal Revenue Law).

                 No part of the net earnings of the corporation shall inure to the benefit of,
or be distributable to, its members, trustees, officers, or other private persons, except that
the organization shall be authorized and empowered to pay reasonable compensation for
services rendered and to make payments and distributions in furtherance of the purposes
set forth in the paragraph above. No substantial part of the activities of the organization
shall be the carrying on of propaganda, or otherwise attempting to influence legislation,
and the organization shall not participate in, or intervene in (including the publishing or
distribution of statements) any political campaign on behalf of any candidate for public
office. Notwithstanding any other provision of these by-laws, the organization shall not
carry on any other activities not permitted to be carried on (a) by an organization exempt
from Federal Income tax under section 501 (c) (3) of the Internal Revenue Code of 1954
(or the corresponding provision of any future United States Internal Revenue Law) or (b)
by an organization, contributions to which are deductible under section 170 (c) (2) of the
Internal Revenue Code of 1954 (or the corresponding provision of any future United
States Internal Revenue Law).

Sec. 2.         This organization is organized to support the activities of the drill team
members. Upon the dissolution of the organization, the Executive Committee shall, after
paying or making provision for the payment of all of the liabilities of the organization,
dispose of all of the assets of the organization exclusively for the purposes of the
organization in such manner, or to such organization or organizations organized and
operated exclusively for charitable, educational, religious, or scientific purposes as shall
at the time qualify as an exempt organization or organizations under section 501 ( c) (3)
of the Internal Revenue Code of 1954 (or the corresponding provision of any future
United States Internal Revenue Law), as the Executive Committee shall determine. Any
such assets not so disposed of shall be disposed of by the Court of Common Pleas of the
county in which the principal office of the organization is then located, exclusively for
such purposes or to such organization or organizations, as said Court shall determine,

                                            A1.7
which are organized and operated exclusively for such purposes.

                    ARTICLE III - MEMBERSHIP DUES

               Membership becomes automatic upon payment of dues.

           ARTICLE IV - OFFICERS AND THEIR ELECTION

Sec. 1.        The Executive Board of this club shall consist of the following officers:
            st
President, 1 Vice-President, 2nd Vice-President, 3rd Vice-President, Secretary,
Treasurer(s) and Parliamentarian.

Sec. 2.         No person shall serve in the same office more that one consecutive year
unless it is decided and voted upon to determine that it is the best interest of the club.
Term of the office herein is defined as the period of May of current year until May of the
following year at installation of Booster Club officers.

Sec. 3.         Officers shall be elected by voice, unless there are nominations from the
floor in which case the vote shall be by ballot. Nominations of officers shall be presented
to the membership by a nomination committee at least one month prior to the election of
the officers. The nomination committee shall consist of the club President as chairperson;
the Yee-Haw Director; the Principal, at his or her discretion; and five other members
appointed by the President. Two of the appointed members shall be from the Executive
Committee and three from the membership at large, including one sophomore class
representative, one junior class representative, and one senior class representative.

Sec. 4.         These officers shall be elected annually in April and assume duty at the
installation of officers at the May Booster Club meeting.

Sec. 5.       Nominations from the floor may be made provided prior consent is
obtained from the prospective nominee and these nominations are made at the time the
nominating committee presents its slate to the membership.

Sec. 6.        A vacancy occurring in an office shall be filled by a vote of the executive
board.

Sec. 7.        All officers are volunteers, and none are paid any compensation for
services performed. As such, no officer shall incur any personal liability as a result of
serving on this board.




                                           A1.8
                    ARTICLE V - DUTIES OF OFFICERS

Sec. 1.        The President shall preside at all meetings of the club, Executive Board,
and the Executive Committee and shall be a member ex-officio of all committees and
shall perform other duties usually pertaining to the office.

Sec. 2.         The 1st Vice-President shall act as aid to the President and shall perform
duties of the President in the absence of that officer and serve as chairperson of
membership and special events.

Sec. 3.         The 2nd Vice-President shall be responsible for procuring chaperones for
all football games, contest trips, or other events which take place.

Sec. 4.        The 3rd Vice-President shall be responsible for organizing all fund raising
projects.

Sec. 5.      The Secretary shall keep a record of all meetings of the club and of the
Executive Board meetings and shall conduct the general correspondence of the club.

Sec. 6.       The Treasurer(s) shall be custodian of all Booster Club funds and all
disbursements of these funds under guidelines listed below.
              1.      Expenditures in excess of budgeted amounts will not be expended
                      without board approval.

               2.      Receipts and "Request for Funds" forms must be presented to the
                       Treasurer for reimbursement. No cash advances are allowed
                       unless the item has already been budgeted for and funds are
                       available.

               3.      The 3rd Vice-President (fund raising chairperson), the project
                       chairperson, and the Treasurer shall be in charge of tabulating
                       money at the end of each fundraiser. Duplicate receipts will be
                       issued by the Treasurer with the Treasurer retaining the original
                       and a copy given to the 3rd Vice-President.

               4.      The following signatures are to be maintained on the file at the
                       financial institution in which the checking account is located:

                       a.      President of the Booster Club; and
                       b.      Treasurer(s) of the Booster Club.

                       All checks are to have these two (2) signatures.

               5.      The Treasurer will be required to keep current and accurate ledgers
                       indicating all accounts payable. At the end of his/her term, the

                                           A1.9
                      Booster Club shall have an organizational committee conduct an
                      annual review of the organization's revenues/expenditures for the
                      prior year. A copy of the report for the prior year will be
                      submitted to the Principal's office and to the Coordinator of Internal
                      Controls by September 1 of each year.

              6.      A financial disposition of Booster Club funds shall be presented
                      monthly, with a financial statement given at the May meeting.

Sec. 7.        The Parliamentarian will insure that all meetings are conducted according
to Robert's Rules of Order.

                           ARTICLE VI - MEETINGS

Sec. 1.       A regular meeting of the Booster Club shall be held on the second
Tuesday night of each school month unless otherwise provided by the club or the
Executive Board with a seven-day notice.

Sec. 2.       Fifty percent (50%) of the voting membership of the Booster Club, one of
whom shall be authorized to open and preside over the meeting, shall constitute a
quorum.

                ARTICLE VII - EXECUTIVE COMMITTEE

               The Executive Committee shall consist of the officers of the club and the
Yee-Haw Director. Its duties shall be to transact necessary business between club
meetings and such other business as may be referred to it by the club; to approve the
plans of work of the standing committee chairpersons; and to present reports at the
regular meetings. Special meetings of the Executive Committee may be called by the
President or by a majority of the committee's members.

               ARTICLE VIII - STANDING COMMITTEES

               There shall be such standing committees created by the Executive
Committee as may be required to promote the objectives and purposes of the club. The
chairpersons of the standing committees shall be appointed or selected by the newly
elected Executive Board. Their term of office shall be for one year.

                                 Standing Committees

 Scholarship                     Mother/Daughter socials                      Luncheon
 Father/Daughter social          Parent socials                               Photo Historian
 Sunshine (Thank You's)          Props                                        Costumes/ Sewing



                                         A1.10
Standing Committees (continued)

Publicity             Telephone              Formal             P.A.C.E.       Spring Show
Banquet               Fundraising (ie.: Car Wash, Jazz Camp, Candy Sales, Christmas Wrap, Etc)

             ARTICLE IX - PARLIAMENTARY AUTHORITY

               All meetings shall be governed by Robert's Rules of Order in cases where
they are applicable and are not inconsistent with these by-laws.

                The Booster Club has no authority to direct the Director, an employee of
Totally Country High School, in any of her duties. The schedule of contest, rules of
participation, method of earning letters, awards offices and all other criteria dealing with
interschool programs are under the jurisdiction of the Director and the school
administration.

                         ARTICLE X - AMENDMENTS

               These by-laws may be amended at any regular meeting of the organization
by two-thirds vote of the designated quorum, provided notice of proposed amendment
shall be given at the previous regular meeting.

                       ARTICLE XI - STANDING RULES

              Flowers or memorials shall be sent in case of death of a Yee-Haw member
or immediate family member (mother, father, sister, brother). Cards are to be sent in all
other instances.

               All Booster Club projects must support the philosophy of the school
administration.

                             ARTICLE XII - VOTING

               Membership in the Yee-Haw Booster Club is by family with one vote per
family.




                                           A1.11
                            ARTICLE XIII - AWARDS

              Attendance awards shall be given only to the daughters of members who
have missed no more than one (1) meeting during the year.

                          ARTICLE XIV -ACADEMIC

               An academic scholarship will be given to needy or deserving Yee-Haws as
the funds are available. The scholarship recipient(s) will be decided by the Totally
Country Scholarship Committee. The amount to be awarded shall be determined by the
Executive Board when creating the annual budget.

                         ARTICLE XV - FUNDRAISING

Sec. 1.       All sales campaigns must be cleared through the Yee-Haw Director and
the Totally Country Principal.

Sec. 2.         All funds raised shall be for the purpose of supporting drill team activities
by providing funds to cover costumes, uniforms, leotards, shoes, props, contest fees,
contest travel expenses, refreshments, scholarships, or other necessary items required for
participation on drill team and not being provided for drill team members by the high
school or school district. Social events will be incidental to the purpose of fund raising
activities, and drill team members are required to pay for participation in connection with
same. Committee chairpersons, board members, and drill team director shall decide on
the amount due from drill team members in connection with a social event.

                ARTICLE XVI - RETURN CHECK POLICY

Sec. 1.       If more than one insufficient funds check is presented to the Booster Club
by the same party, no further checks will be accepted, only cashier's check or money
order.

Sec. 2.         The party issuing an insufficient funds check must reimburse the Booster
Club for the amount of the check plus any applicable fees within thirty (30) days of
notification of insufficient funds.




                                           A1.12
                                BY-LAWS
                   XYZ HIGH SCHOOL BOOSTER CLUB, INC.

                                      ARTICLE I
1.1     Name. The name of this corporation is XYZ HIGH SCHOOL BOOSTER CLUB, INC.
       ("Corporation")

                                       ARTICLE 11
2.1    Purposes. The Corporation is organized exclusively for educational and charitable
       purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code of 1986,
       as amended ("Code"). The purpose or purposes for which the Corporation is organized
       are:
                    a. To sponsor and promote a chemical free prom night for graduating
                        seniors of XYZ High School;
                     b. To educate high school students and the public about the benefits to
                        themselves and others of a chemical free celebration of prom night;
                     c. To solicit and disburse funds to be used to support the above purposes.

                                        ARTICLE III
3.1 Principal Office. The principal office of the Corporation shall be located in Pearland,
       Brazoria County, Texas.

3.2 Registered Office and Registered Agent. The Corporation shall have and contiguously
      maintain in the State of Texas a registered agent whose office is identical with such
      registered office, as required by the Texas Non-Profit Corporation Act. The registered
      office may be, but need not be identical with the principal office of the Corporation, and
      the address of the registered office may be changed from time to time by the Board of
      Directors.

                                          ARTICLE IV
4.1 Administration. The Purposes of the Corporation shall be carried out through conferences,
      committees and projects. The Corporation shall not seek to direct the administrative
      activities of the school or to control their policies.

4.2 Non-Commercial. The Corporation shall be non-commercial, non-sectarian and
      nonpartisan. No commercial enterprise or any candidates shall be endorsed by it. The
      name of the Corporation or its officers in their official capacities shall not be used in any
      connection with a commercial concern or with any partisan interest or for any purpose
      other than the regular work of the Corporation.




                                              A1.13
                                          ARTICLE V
5.1 Membership. The Corporation will have no members. The Corporation may, nevertheless,
      use the term "Members" to designate those persons having such privileges and status as
      the Board of Directors may determine. Such "Members" shall have no voting or other
      legal or equitable rights in the Corporation.

                                       ARTICLE VI
6. 1 General Powers. The affairs of the Corporation shall be managed by its Board of
      Directors.

6.2 Number and Qualifications. The Board of Directors shall consist of the individuals who
      hold the offices of President, Vice President, Treasurer and Secretary of the Corporation.
      Membership in the Board of Directors shall be held exclusively and indefinitely by the
      individuals holding such offices. The initial Members of the Board of Directors are as
      follows:

                     NAME                              ADDRESS

                     Joe Smith               222 Some Road, Pearland, TX 77581
                     Jane Doe                724 Aroad Avenue, Pearland, TX 77581
                     John Black              345 Another Avenue, Pearland, TX 77581
                     Mary Smithe             889 Deadend Road, Pearland, TX 77581


6.3 Duties. The duties of the Board of Directors shall be to transact necessary business.

6.4 Quorum. A majority of the Board of Directors shall constitute a quorum for the transaction
      of business at any meeting of the Board; but if less than a majority of the directors are
      present at the meeting, a majority of the Directors present may adjourn the meeting from
      time to time without further notice.

6.5 Manner of Acting. The act of a majority of the Directors present at a meeting at which a
      quorum is present shall be the act of the Board of Directors, unless the act of a greater
      number is required by law or by these by-laws.

6.6 Resolutions. No resolutions may be adopted except by the Board of Directors.

6.7 Informal Action by Directors. Any action required by law to be taken at a meeting of the
       Board of Directors, or any action which may be taken at a meeting of the Board of
       Directors, may be taken without a meeting if a consent in writing setting forth the action
       so taken shall be signed by all of the directors.




                                              A1.14
                                         ARTICLE VII
                                          OFFICERS
7.1 Officers. The officers of the Corporation shall be a President, Vice President, Secretary and
      Treasurer. Officers shall take office at the first regular meeting and serve for a term of
      one year or until their successors are installed.

7.2 Designation of Officers. The officers of the Corporation shall be elected annually at the
      first regular meeting. Each officer shall hold office until his successor shall have been
      duly elected and shall have been qualified, or until his death, or until he shall resign or
      shall have been removed in the manner hereinafter provided.

7.3 Vacancies. Vacancies occurring during the term of office shall be filled by the Board of
      Directors.

7.4 President. The President shall be the principal executive officer of the Corporation and
      shall in general supervise and control all of the business and affairs of the Corporation.
      He or she shall preside at all meetings of the Corporation, the Board of Directors, and
      shall be exofficio member of all committees. He or she may sign, with the Secretary or
      any other proper officer of the Corporation authorized by the Board of Directors, any
      contracts or other instruments which the Board of Directors has authorized to be
      executed, except in cases where the signing and execution thereof shall be expressly
      delegated by the Board of Directors or by these By-laws or by statute to some other
      officer or agent of the Corporation; and in general he or she shall perform all duties
      incident to the office of President and such other duties as may be prescribed by the
      Board of Directors from time to time.

7.6 Vice President. In the absence of the President or in the event of his or her inability or
       refusal to act, the Vice President shall perform the duties of the President, and when so
       acting shall have all the powers of and be subject to all the restrictions upon the
       President. The Vice President shall be the Chairman of the Fundraising Committee.

7.7 Treasurer. If required by the Board of Directors, the Treasurer shall give a bond for the
      faithful discharge of his or her duties in such sum and with such surety or sureties as the
      Board of Directors shall determine. He or she shall have charge and custody of and be
      responsible for all funds and securities of the Corporation; deposit all such moneys in the
      name of the Corporation in such banks, trust companies, or other depositories as shall be
      selected in accordance with these By-laws; and in general perform all the duties incident
      to the office of Treasurer and such other duties as from time to time may be assigned to
      him or her by the President or by the Board of Directors. The Treasurer shall present a
      statement of account at every meeting of the Corporation and at other times when
      requested by the Board of Directors and shall make a report at the Spring and Fall
      meetings. The Treasurer's books shall be subject to audit annually by a committee of
      three members appointed by the President at the spring meeting. The Treasurer's books
      shall be closed by July 31 of the fiscal year (end of the fiscal year).


                                               A1.15
7.8 Secretary. The Secretary shall keep the minutes of the meetings of the members of the
       Board of Directors in one or more books provided for that purpose; give all notices in
       accordance with the provisions of these By-laws or as required by law; be custodian of
       the corporate records; keep a register of the address of each member which shall be
       furnished to the Secretary by each member; and, in general, perform all duties incident to
       the office of Secretary and such other duties as from time to time may be assigned to him
       or her by the President or by the Board of Directors.

                                ARTICLE VIII
                    CONTRACTS, CHECKS, DEPOSITS AND FUNDS

8.1 Contracts. The Board of Directors may authorize any officer or officers, agent or agents of
      the Corporation, in addition to the officers so authorized by these By-laws, to enter into
      contract or execute and deliver any instrument in name of and on behalf of the
      Corporation. Such authority may be general or confined to specific instances. All
      expenditures must be approved by the Board of Directors before they are made.

8.2 Checks and Drafts. All Checks, drafts, or orders for the payment of money, notes- or other
      evidences of indebtedness issued in the name of the Corporation shall be signed by such
      officer or officers, agent or agents of the Corporation and in such manner as provided in
      these By-laws or as from time to time determined by the Board of Directors.

8.3 Deposits. All funds of the Corporation shall be deposited from time to time to the credit of
      the Corporation in such banks, trust companies, or other depositories as the Board of
      Directors may select.

8.4 Gifts. The Board of Directors may accept on behalf of the Corporation any contribution,
       gift, bequest or devise for the general purposes or for any special purpose of the
       Corporation.

8.5 Special Provision. At the close of the fiscal year in 2008, the Corporation shall remit $500
      to next year's Project Prom. In all succeeding years, at the close of the fiscal year, the
      Corporation shall remit $ 1,000 for use for the succeeding Project Prom.

                                          ARTICLE IX
                                      MISCELLANEOUS
9.1 Books and Records. The Corporation shall keep correct and complete books and records of
      account and shall also keep minutes of the proceedings of its members, Board of
      Directors, and committees having any of the authority of the Board of Directors, and
      shall keep at the registered or principal office a record giving the names and addresses of
      the members entitled to vote. All books and records of the Corporation may be inspected
      by any member or his or her agent or attorney for any proper purpose at any reasonable
      time.



                                             A1.16
9.2 Fiscal Year. The fiscal year of the Corporation shall begin on the first day of August and
       end on the last day in July.

                                        ARTICLE X
                                      AMENDMENTS
10.1 Amendments. These By-laws may be amended at any regular or special meeting of the
      Board of Directors by a two-thirds vote of the members present and voting, following
      notices of the proposed amendment at a previous regular or special meeting of the Board
      of Directors.

                                       ARTICLE XI
                                     RULES OF ORDER

11.1 Rules of Order. Except as provided in these By-laws, the rules contained in Roberts Rules
      of Order Newly Revised shall govern the Corporation operation.

                                           Adopted

IN WITNESS WHEREOF, we have hereunto set our hands this day and year shown below.


       Dated: _____/_____/_____
                                                                Joe Smith

       Dated: _____/_____/_____
                                                                Jane Doe

       Dated: _____/_____/_____
                                                              Mary Smithe




                                             A1.17
                        KICKS & SPLITS PARENT CLUB
                      POLICY GUIDELINE: FINANCIAL AID

DEFINITION

“Financial Aid” refers to financial support provided to individual Kicks & Splits team members
from the Kicks & Splits Parent Club general fund.


PURPOSE

As a member of the Kicks & Splits Dance/Drill Team, students incur expenses throughout the
year that are offset by the Parent Club through financial contributions from team members and/or
their parents/guardians. The purpose of Financial Aid is to reduce those expenses for
individual(s) in a situation of financial hardship.

ELIGIBILITY

Award of Financial Aid is determined by a Committee of the Parent Club Executive Board.

Proof of financial hardship shall be provided in written form (see Procedure section).

Eligibility is based on the income level test used by Pearland ISD for reduced price lunches.

Eligibility is contingent upon good faith participation by the individual and/or parent(s) in the
Club’s fundraising activities.


THE COMMITTEE

The Committee shall consist of the Dance/Drill Team Director, the President(s) and the
Treasurer(s).

The Committee is responsible for a good faith determination of financial need while respecting
the privacy of the individual(s).

Financial Aid decisions may not be made by a Committee member who is related to a
sponsorship candidate; in the event of such a conflict, the related Committee member(s) shall be
replaced by other member(s) of the Executive board as selected by the President.




                                               A1.18
PROCEDURE

Requestors should submit a Financial Aid application (see Sheet 3 of this document).
Individual Kicks & Splits team members or prospective team members, and/or their parent(s),
are encouraged to contact the Dance/Drill Director or the Parent Club President or Treasurer to
discuss situations of financial hardship. Privacy of the individual shall be fully respected.


MECHANISM

No funds shall be disbursed directly to any individual.

Financial Aid funds shall be used only to reduce or eliminate the individuals’ normal financial
contribution to the GDPC.

Disbursement of funds shall be an internal accounting transaction in which funds are transferred
from the Financial Aid Fund to the Contributions Account on behalf of the individual(s).

Financial Aid funds shall not be used for purchase of personal supplies on behalf of the
individual(s).


SCOPE

The total amount of funds available for individual sponsorship in any fiscal year shall be limited
to $1,500.00 or 1% of that year’s total planned budget, whichever is the lower.

The maximum amount of sponsorship for any individual in any fiscal year shall be $500.00.

There is no limit on the number of individuals who may be sponsored in any fiscal year.


ADMINISTRATION

This policy shall be administered uniformly from year to year and shall be applied fairly and
equitably to all requestors, without regard to talent or ability in any area (with the exception that
the individual must be qualified as a team member according to the Kicks & Splits Constitution).


DOCUMENTATION

A case history file shall be maintained in accordance with IRS regulations for tax-exempt
organizations.

                                                                            Adopted ________2008


                                               A1.19
                        KICKS & SPLITS PARENT CLUB
                     FINANCIAL AID APPLICATION FORM
1. If your total household income is the same or less than the amounts on the chart below, your
   Kicks & Splits Team Member is eligible for consideration of Financial Aid from the Kicks &
   Splits Parent Club.

                                       INCOME CHART
                        Household
                                                Annual       Monthly        Weekly
                          Size
                            2                  $20,813       $1,735          $401
                            3                  $26,178       $2,182          $504
                            4                  $31,543       $2,629          $607
                            5                  $36,908       $3,076          $710
                            6                  $42,273       $3,523          $813
                   For each additional
                      member add               +$5,365       +$448          +$104
                    * Based on the 2006-07 income levels for District students to
                                   receive reduced price lunches.

2. Required Information:

Name of Kicks & Splits Team Member: _____________________________________


               HOUSEHOLD MEMBERS AND MONTHLY INCOME
                                                Monthly Income          Monthly Income
                                  Gross                                                     Any Other
                                                 from Welfare,          from Pensions,
                                 Monthly                                                     Monthly
        NAME                                    Child Support,         Retirement, Social
                                 Earnings                                                    Income
                                                    Alimony                 Security




       Signature of Adult Household Member:        _________________________________

       Printed name: _______________________________________________________

       Address: _______________________________________________________
       Date: _______/________/_________




                                               A1.20
                          Go Team Go Booster Club
                                          PO Box 9622
                                        Pearland,TX 77581
                                             June 22, 2008

Silver Bank
6577 Mining Road
Tarnished, TX 66978

Re: Account #552113
    Go Team Go Booster Club, EIN: 76-9999999

To Whom It May Concern:

On June 30, 2008 the executive board of Go Team Go Booster Club will resign to coincide with the
end of the fiscal year. On July 1, 2008, the newly elected officers will assume responsibility for the
organization. Therefore, please make the following changes to this bank account’s status and
authorized signers as of July 1, 2008:
    •   Remove the following people from the list of authorized signers on the account:

__________________________          _____________________________           ________________________

Mickey Mouse, Vice-President              Donald Duck, Treasurer                 Peter Pan, President
       251-553-7588                           251-552-1255                          251-552-7755


    •   Authorize the following three people as signers on the account:
   Snow White, 2008-09 Preside                  251-459-6633
   Minnie Mouse, 2008-09 Vice-President         251-552-5570
   Daffy Duck, 2008-09 Treasurer                251-552-1232

We appreciate your assistance with these transition details. If you have any questions, please contact
one of the officers listed below.

Sincerely,

__________________________          _____________________________           ________________________
 Mickey Mouse, Vice-President            Donald Duck, Treasurer                 Peter Pan, President




                  Go Team Go Booster Club is a 501(c)(3) tax-exempt organization.


                                                 A1.21
                    Go Team Go Booster Club
                                        PO Box 9622
                                     Pearland, TX 77581


                                          June 22, 2008


Internal Revenue Service
TE/GE Room 4010
PO Box 2508
Cincinnati, OH 45201

Re: Go Team Go Booster Club
    EIN: 76-9999999

To Whom It May Concern:

On June 30, 2008 the executive board of Go Team Go Booster Club will resign to coincide with
the end of the fiscal year. On July 1, 2008, the newly elected officers will assume responsibility
for the organization. Attached is a list of the incoming board members. Our bank has been
notified of this change as well. We are furnishing this record in accordance with IRS Letter
1045.

We appreciate your assistance with these transition details. If you have any questions, please
contact one of the officers listed below.

Sincerely,


__________________________          _____________________________          ________________________

       Mickey Mouse                            Donald Duck                           Peter Pan
      Assistant Treasurer                        Treasurer                           President
        251-553-7588                           251-552-1255                        251-552-7755




(Attach a list of the new officers including their name and address.)


                                              A1.22
                    Go Team Go Booster Club
                                       PO Box 9622
                                     Pearland, TX 00003


                                          June 22, 2008


Exempt Organizations
PO Box 13528
Austin, TX 78711

Re: Go Team Go Booster Club
    EIN: 76-9999999

To Whom It May Concern:

On June 30, 2008 the executive board of Go Team Go Booster Club will resign to coincide with
the end of the fiscal year. On July 1, 2008, the newly elected officers will assume responsibility
for the organization. Attached is a list of the incoming board members for your records. Our
bank and the IRS have been notified of this change as well.

We appreciate your assistance with these transition details. If you have any questions, please
contact one of the officers listed below.

Sincerely,


__________________________          _____________________________          ________________________

       Mickey Mouse                            Donald Duck                           Peter Pan
      Assistant Treasurer                        Treasurer                           President
        251-553-7588                           251-552-1255                        251-552-7755




(Attach a list of the new officers including their name and address.)




                                              A1.23
               FACILITY RENTAL PACKET

  HOW TO MAKE FACILITY RENTAL ARRANGEMENTS
    Read carefully, and return completed PERMIT TO USE PUBLIC SCHOOL
   FACILITIES to:

                                       Pearland ISD
                              Facilities Management Office
                                         P.O. Box 7
                                   Pearland, TX 77588

   Submit specific details, such as: dates, times, special equipment/security needs
   when you submit the Packet to the Facilities Manager.

   Groups must show evidence of liability insurance in the amount of $1,000,000 per
   occurrence/$2,000,000 aggregate with the Pearland Independent School District
   listed as additional insured and waiver of subrogation.

   Once your Packet has been reviewed and approved, a copy will be returned to you
   along with an invoice for applicable fees.

   Your payment is due to the Facilities Manager at least 10 days before the scheduled
   event.

   Reservations will be made on a "first-come, first served" basis, refer to page 4 .

   Pearland Independent School District reserves the right to reject any requests not in
   the best interest of the District.

    If you any questions concerning these procedures or guidelines, please
call 281-485-3203.
Topic:                              Facility Rental Procedures

Updated/Entry:                      August 2000

Reference or Contact:               Facilities Manager


The following is information and procedures pertaining to renting District facilities.

1.       PHILOSOPHY.

Public school buildings are provided primarily for the regular educational program of the
Pearland Independent School District and they must be maintained at all times in a
satisfactory manner for this essential purpose. The Board of Education has attempted
to provide maximum use of public school facilities within the framework that will assure
the taxpaying public that school facility use is in no way detrimental to the regular
educational program. The use of public school facilities outside of school hours will be
granted for non-profit educational, cultural, recreational and civic activities as freely as
is consistent with the statutes, the primary purpose of the schools, and the rules and
regulations of the Board of Education. The Pearland Independent School District
reserves the right to reject any requests not in the best interest of the District.

2.       PURPOSE.

The purpose of this packet is to provide opportunities for citizens to participate in
educational and recreational activities through the establishment of a building and
facilities rental fee schedule and procedures.

3.       CONDITIONS.

The following guidelines shall apply to all nonschool groups desiring to use District
facilities in accordance with policy GKD [Local], policy GKD [LEGAL] and applicable
administrative regulations.

     a. The program of activities must be suited to the available facilities; they must be
        of an educational, cultural, recreational or civic nature.

     b. The agency or group requesting the use of the facility shall pay cost of operating
        expenses and custodial services. The group or agency shall assume full
        responsibility for any damage to District property beyond that resulting from
        reasonable usage.

     c. A District employee shall be on duty at any time a school facility is in use by a
        nonschool group.
d. Except as otherwise provided in this policy, at least 60 percent of the
   membership of any group using District facilities must be District residents.

e. Minors shall not be permitted to assume responsibility for engaging the use of
   school facilities

f. Only authorized employees of the District shall be permitted to have keys to
   District facilities.

g. All users shall restore the facilities to the condition in which the group found
   them prior to use. Designated administrators may use checklists or other means
   to document the original condition.

h. The user shall pay for any damages to the property. Misuse or abuse of
   equipment or facilities shall result in immediate denial of further use

i. All users shall comply with applicable policies, administrative guidelines, and fee
   schedules established by the District for the facility being used. Any group that
   does not comply with appropriate policies and guidelines shall be denied further
   use of District facilities.

j. Certain areas, such as laboratories, shops, offices and central administrative
   facilities, shall not be available for public use.

k. Certain equipment, such as audio-visual equipment and instructional materials,
   shall not be available for nonschool use.

l. Use of the school buildings and their equipment shall be authorized upon written
   contract issued by the Facilities Manager in accordance with the rules of the
   Board of Education.

n. Smoking and the use of tobacco products, the use of alcoholic beverages, drugs
   and/or the distribution of advertising of alcoholic beverages or of dealers in such
   beverages in school buildings or on school premises are prohibited.

o. All applicable fire and safety regulations of the Board of Education, the City of
   Pearland, the City of Brookside and the State of Texas must be followed at all
   times.
     p. The applicant, organization, association, or renter agrees that it shall defend,
        hold harmless and indemnify the Pearland Independent School District, Board of
        Education and employees from any and all demands, claims, suits, action and
        legal proceedings brought against it from the use of facilities.

     q. A certificate of general liability insurance shall be issued to the district prior to
        the use of a facility in the amount of $1,000,000 per occurrence/$2,000,000
        aggregate with Pearland Independent School District listed as the additional
        insured and waiver of subrogation.

     r. Events open to the public or events at which a large number of participants are
        expected may require the use of security personnel. The District can engage the
        security personnel when they are required; however, the user will be charged for
        the service at the rate of $30.00 per hour, per guard, with a four-hour minimum.

     s. Applicants who fail to give the District written notice of cancellation at least
        twenty-four hours in advance of the scheduled activity will be responsible for the
        same costs that would have been incurred had the activity been held as
        scheduled. If notice of cancellation is made by telephone, a written confirmation
        of this cancellation must be forwarded to the Facilities Manager.

     t. A church group-requesting rental must be in the process of acquiring a
        permanent church site for a church building in the Pearland community. At the
        end of a six-month rental agreement, they must show proof of progress in
        purchasing a site. This proof must be brought to the Facilities Manager for the
        Pearland Independent School District. Rental of a school facility for a period
        longer than 12 months shall only be upon approval of the Superintendent of
        Schools.

     u. Only the areas or rooms specified in the PERMIT TO USE PUBLIC SCHOOL
        FACILITIES will be used.

     v. The Board of Education reserves the right to revise rental rates and procedures
        at any time.

                NOTE: The use of the Districts facilities will be on a first-
                come, first-served basis with the understanding that the
                Districts use of the facilities takes precedence over its use
                by an outside group.

4.       PRIORITY.

The Board of Education has approved four categories for using school district facilities:
                   Approved school activities, public elections, and school related
Category A
                   groups - No fees or insurance required.
Category B         Organized non-profit, community, religious and educational
Category C         Organized cultural and private groups
                   Groups with special arrangements with the Board of Education or
Category D
                   administration.

5.      RENTAL TIME.

All rental time shall be computed from the time of requested opening to closing of the
doors.

     a. Normal charges for building/facility use will begin 30 minutes prior to starting
        and 30 minutes after the scheduled event.

     b. Persons lingering in the building shall be the responsibility of the renting agency
        and closing time shall be the time when all persons associated with the rental
        have left the building.

     c. The fee will be adjusted for additional time.

6.      SUPERVISION.

The assigned supervisor is responsible for oversight of the building and facilities used
during the rental period. All renting groups must provide adequate supervision to
maintain order and prevent damage to school property.

     a. The activity must be under competent adult supervision and/or leadership. The
        District reserves the right to judge the adequacy of such supervision and if in its
        judgment it is advisable to do so, may require a person or persons to be
        assigned to the function and the applicant pay for the services.

     b. Buildings may not be left without such supervision while occupied.

7.      CONDUCT.

All groups shall comply with the policies and regulations as established by the district
for the facility to be used. Violations of these policies, rules and regulations or
inaccurate or untruthful statements in the application may place the organization on the
ineligible list for future use of school facilities. Contracts may be canceled at any time
there is evidence that District policies and regulations are being violated. In case of
cancellation, the Board of Education assumes no liability other than the return of fees
charged for unused facilities.
8.       GYMNASIUMS.

Gymnasiums shall be rented only where adequate protection of the gym floor and
participants is assured by the renting agency. The renting agency shall pay for any
damages caused to the gym, equipment, or floor.

9.       BUILDING EQUIPMENT, KEYS, AND PROPERTY.

Equipment, keys, and property shall not be loaned or removed from the building.

10.      FACILITIES RENTAL FEE SCHEDULE.

The Building Rental Fee Schedule shall be established by the Board of Education. The
rental fee schedule is subject to annual review by the Facilities Use Committee. The
FACILITIES USE FEE SCHEDULE is the list of current charges for facility rentals for
the District.

11.      COLLECTION OF FEES

The Facilities Manager will establish a process for billing, monitoring, collection of fees.
Facilities rental payments will be deposited into the general operating account. Late
payments are sufficient grounds for denying future facility usage.

12.      DEPOSIT.

The District reserves the right to require deposits not greater than 75% of the total
facilities rental fees prior to leasing a school facility. The deposit will apply to rental
fees if no damages are incurred. In the event that damages incurred are greater than
the deposited amount, the using group will be billed for the difference.

13.      SIGNAGE.

Signs advertising group's events or activities are permitted only during rental times.
Signs are not permitted during normal school hours or overnight. Signs should comply
with applicable city ordinances.

14.      ADDITIONAL CHARGES.

The Facilities Manager shall establish additional charges for:

      a. School equipment (spot lights, microphones, computers, VCR & televisions, etc.
         and supplies used by the renting agency.)
      b. The cost of all stagehands, light crews, sound technicians, security, ushers, etc.
         shall be in addition to the basic fee.

15.      STORAGE

Renting organization will not store equipment, supplies, or materials in Pearland ISD
facilities unless prior arrangements are made with the Facilities Manager. Any storage
arrangements that are made will be strictly temporary. The district is not responsible
for items left in school facilities.

16.      EXCEPTIONS.


      a. The Superintendent of Schools may grant classes conducted for the benefit of
         students, such as private music lessons, private tutoring, and athletic camps on a
         case-by-case basis.

      b. The Campus Principal or Facilities Manager may grant limited free use to public
         service organizations that perform strictly public services, such as civic groups,
         Boy Scouts and Girl Scouts, when custodial and other services are not required
         beyond the regularly scheduled duty and when:

            •   No additional school funds are used to subsidize these meetings, and

            •   Requests are for occasional use only.
                              PEARLAND INDEPENDENT SCHOOL DISTRICT
                                    FACILITIES USE FEE SCHEDULE
                                                              Category B
                 Organized "LOCAL" non-profit community, religious and educational development
                                                          Fees Effective August 1, 2008
                                       Liability     Administration         Hourly Rate        Additional Charges           Availability &
               Facility               Insurance          Fee               Two Hour Min.                                    Reservations
                                           1                 2                    3                        4                        5
District Facilities
Berry Miller Football Field            REQUIRED            $50.00              $100.00       Lights $75.00                  Facilities Manager
C.J Nichols Baseball Field             REQUIRED            $50.00              $75.00        Lights $75.00                  Facilities Manager
C. A. Nelson Auditorium                REQUIRED            $50.00              $150.00       Auditorium Tech $75            Facilities Manager
Prensner Stadium                       REQUIRED            $50.00              $100.00       Lights $75.00                  Facilities Manager
Junior High Facilities
Jr High East - Cafeteria               REQUIRED            $50.00              $125.00       Kitchen $75                    Facilities   Manager
Jr High East - Gym                     REQUIRED            $50.00              $125.00                                      Facilities   Manager
Jr High East - Stadium                 REQUIRED            $50.00              $125.00                                      Facilities   Manager
Jr High South - Competition Gym        REQUIRED            $50.00              $125.00                                      Facilities   Manager
Jr High South - Cafeteria              REQUIRED            $50.00              $125.00       Kitchen $75                    Facilities   Manager
Jr High South - Practice Gym           REQUIRED            $50.00              $125.00                                      Facilities   Manager
Jr High West - Cafeteria               REQUIRED            $50.00              $125.00       Kitchen $75                    Facilities   Manager
Jr High West - Gym (Boy's)             REQUIRED            $50.00              $125.00                                      Facilities   Manager
Jr High West - Gym (Girl's)            REQUIRED            $50.00              $125.00                                      Facilities   Manager
PACE CENTER                            REQUIRED            $50.00              $125.00                                      Facilities   Manager
Middle School Facilities
Alexander Cafeteria                    REQUIRED            $50.00              $100.00       Kitchen 75                     Facilities   Manager
Alexander Gymnasium                    REQUIRED            $50.00              $100.00                                      Facilities   Manager
Jamison Cafeteria                      REQUIRED            $50.00              $100.00       Kitchen $75                    Facilities   Manager
Jamison Gymnasium                      REQUIRED            $50.00              $100.00                                      Facilities   Manager
Rogers Cafeteria                       REQUIRED            $50.00              $100.00       Kitchen $75                    Facilities   Manager
Rogers Gymnasium                       REQUIRED            $50.00              $100.00                                      Facilities   Manager
Sablatura Cafeteria                    REQUIRED            $50.00              $100.00       Kitchen $75                    Facilities   Manager
Sablatura Gymnasium                    REQUIRED            $50.00              $100.00                                      Facilities   Manager
Elementary School Facilities
Carleston Cafetorium                   REQUIRED            $50.00               $75.00       Kitchen $75                    Facilities Manager
Carleston Activity Rm                  REQUIRED            $50.00               $75.00                                      Facilities Manager
Challenger Cafetorium                  REQUIRED            $50.00               $75.00       Kitchen $75                    Facilities Manager
Challenger Activity Rm                 REQUIRED            $50.00               $75.00                                      Facilities Manager
Cockrell Cafetorium                    REQUIRED            $50.00               $75.00       Kitchen $75                    Facilities Manager
Cockrell Activity Rm                   REQUIRED            $50.00               $75.00                                      Facilities Manager
C. J. Harris Cafetorium                REQUIRED            $50.00               $75.00       Kitchen $75                    Facilities Manager
C. J. Harris Activity Rm               REQUIRED            $50.00               $75.00                                      Facilities Manager
Lawhon Cafetorium                      REQUIRED            $50.00               $75.00       Kitchen $75                    Facilities Manager
Lawhon Activity Rm                     REQUIRED            $50.00               $75.00                                      Facilities Manager
Magnolia Cafetorium                    REQUIRED            $50.00               $75.00       Kitchen $75                    Facilities Manager
Magnolia Activity Rm                   REQUIRED            $50.00               $75.00                                      Facilities Manager
Massey Ranch Cafetorium                REQUIRED            $50.00               $75.00       Kitchen $75                    Facilities Manager
Massey Ranch Activity Rm               REQUIRED            $50.00               $75.00                                      Facilities Manager
Shadycrest Cafetorium                  REQUIRED            $50.00               $75.00       Kitchen $75                    Facilities Manager
Shadycrest Activity Rm                 REQUIRED            $50.00               $75.00                                      Facilities Manager
Silvercrest Cafetorium                 REQUIRED            $50.00               $75.00       Kitchen $75                    Facilities Manager
Silvercrest Activity Rm                REQUIRED            $50.00               $75.00                                      Facilities Manager
Silverlake Cafetorium                  REQUIRED            $50.00               $75.00       Kitchen $75                    Facilities Manager
Silverlake Activity Rm                 REQUIRED            $50.00               $75.00                                      Facilities Manager
Rustic Oak Cafetorium                  REQUIRED            $50.00               $75.00       Kitchen $75                    Facilities Manager
Rustic Oak Activity Rm                 REQUIRED            $50.00               $75.00                                      Facilities Manager

1 The liability Insurance required is $1,000,000 per each occurance and $2,000,000 aggregate & names the "District" as "other insured."
2   The actual cost for cleanup or repair shall be charged for any facility not left in satisfactory condition.
3   If two faclities in the same building are rented for the same time period there will be a 25% discount for the secound facility.
4   A district employee shall be present while facility is in use by groups in Category B, C, & D.
5   Interlocal agreements supercede the fees, charges, and arrangements set forth in this schedule.
                              PEARLAND INDEPENDENT SCHOOL DISTRICT
                                    FACILITIES USE FEE SCHEDULE
                                                              Category C
                                       Organized "LOCAL" cultural and private groups.
                                                             Effective August 1, 2008
                                       Liability     Administration         Hourly Rate        Additional Charges           Availability &
               Facility               Insurance          Fee                Minimum Two                                     Reservations
                                           1                 2                  Hours                      3                        4
District Facilities
C.J. Nichols Baseball Field            REQUIRED            $50.00               $100.00      Lights $100                    Facilities   Manager
Berry Miller Football Field            REQUIRED            $50.00               $200.00      Lights $100                    Facilities   Manager
C. A. Nelson Auditorium                REQUIRED            $50.00               $250.00      Auditorium Tech $75            Facilities   Manager
Prensner Stadium                       REQUIRED            $50.00               $200.00      Lights $100                    Facilities   Manager
Junior High Facilities
Jr High East - Cafeteria               REQUIRED            $50.00               $200.00      Kitchen $75                    Facilities   Manager
Jr High East - Football Field          REQUIRED            $50.00               $200.00                                     Facilities   Manager
Jr High East - Gym                     REQUIRED            $50.00               $200.00                                     Facilities   Manager
Jr High South - Cafeteria              REQUIRED            $50.00               $200.00      Kitchen $75                    Facilities   Manager
Jr High South - Competition Gym        REQUIRED            $50.00               $200.00                                     Facilities   Manager
Jr High South - Practice Gym           REQUIRED            $50.00               $200.00                                     Facilities   Manager
Jr High West - Cafeteria               REQUIRED            $50.00               $200.00      Kitchen $75                    Facilities   Manager
Jr High West - Gym (Boy's)             REQUIRED            $50.00               $200.00                                     Facilities   Manager
Jr High West - Gym (Girl's)            REQUIRED            $50.00               $200.00                                     Facilities   Manager
PACE CENTER                            REQUIRED            $50.00               $200.00                                     Facilities   Manager
Middle School Facilities
Alexander Cafeteria                    REQUIRED            $50.00               $175.00      Kitchen $75                    Facilities   Manager
Alexander Gymnasium                    REQUIRED            $50.00               $175.00                                     Facilities   Manager
Jamison Cafeteria                      REQUIRED            $50.00               $175.00      Kitchen $75                    Facilities   Manager
Jamison Gymnasium                      REQUIRED            $50.00               $175.00                                     Facilities   Manager
Rogers Cafeteria                       REQUIRED            $50.00               $175.00      Kitchen $75                    Facilities   Manager
Rogers Gymnasium                       REQUIRED            $50.00               $175.00                                     Facilities   Manager
Sablatura Cafeteria                    REQUIRED            $50.00               $175.00      Kitchen $75                    Facilities   Manager
Sablatura Gymnasium                    REQUIRED            $50.00               $175.00                                     Facilities   Manager
Elementary School Facilities
Carleston Cafetorium                   REQUIRED            $50.00               $150.00      Kitchen $75                    Facilities Manager
Carleston Activity Rm                  REQUIRED            $50.00               $150.00                                     Facilities Manager
Challenger Cafetorium                  REQUIRED            $50.00               $150.00      Kitchen $75                    Facilities Manager
Challenger Activity Rm                 REQUIRED            $50.00               $150.00                                     Facilities Manager
Cockrell Cafetorium                    REQUIRED            $50.00               $150.00      Kitchen $75                    Facilities Manager
Cockrell Activity Rm                   REQUIRED            $50.00               $150.00                                     Facilities Manager
C. J. Harris Cafetorium                REQUIRED            $50.00               $150.00      Kitchen $75                    Facilities Manager
C. J. Harris Activity Rm               REQUIRED            $50.00               $150.00                                     Facilities Manager
Lawhon Cafetorium                      REQUIRED            $50.00               $150.00      Kitchen $75                    Facilities Manager
Lawhon Activity Rm                     REQUIRED            $50.00               $150.00                                     Facilities Manager
Magnolia Cafetorium                    REQUIRED            $50.00               $150.00      Kitchen $75                    Facilities Manager
Magnolia Activity Rm                   REQUIRED            $50.00               $150.00                                     Facilities Manager
Massey Ranch Cafetorium                REQUIRED            $50.00               $150.00      Kitchen $75                    Facilities Manager
Massey Ranch Activity Rm               REQUIRED            $50.00               $150.00                                     Facilities Manager
Shadycrest Cafetorium                  REQUIRED            $50.00               $150.00      Kitchen $75                    Facilities Manager
Shadycrest Activity Rm                 REQUIRED            $50.00               $150.00                                     Facilities Manager
Silvercrest Cafetorium                 REQUIRED            $50.00               $150.00      Kitchen $75                    Facilities Manager
Silvercrest Activity Rm                REQUIRED            $50.00               $150.00                                     Facilities Manager
Silverlake Cafetorium                  REQUIRED            $50.00               $150.00      Kitchen $75                    Facilities Manager
Silverlake Activity Rm                 REQUIRED            $50.00               $150.00                                     Facilities Manager
Rustic Oak Cafetorium                  REQUIRED            $50.00               $150.00      Kitchen $75                    Facilities Manager
Rustic Oak Activity Rm                 REQUIRED            $50.00               $150.00                                     Facilities Manager

1 The liability Insurance required is $1,000,000 per each occurance and $2,000,000 aggregate & names the "District" as "other insured.
2   The actual cost for cleanup or repair shall be charged for any facility not left in satisfactory condition.
3   If two faclities in the same building are rented for the same time period there will be a 25% discount for the secound facility.
4   A district employee shall be present while facility is in use by groups in Category B, C, & D.
5   Interlocal agreements supercede the fees, charges, and arrangements set forth in this schedule.
                                Pearland Independent School District
                                 TAX-EXEMPT STATUS /
                          DONATION ACKNOWLEDGMENT FORM
Pearland Independent School District is a public school district and is a political subdivision of the
State of Texas. The District is not a tax-exempt entity under the Internal Revenue Service (IRS) Code Section
501(c)(3). However, the District is considered a tax-exempt organization that may receive charitable
contributions according to the IRS Code Section 170(c)(1). This section states that a charitable contribution
means a contribution or gift to or for the use of:

        "A State, a possession of the United States, or any political subdivision of any of the foregoing, or the
        United States or the District of Columbia, but only if the contribution or gift is made for exclusively
        public purposes."

The District may receive charitable contributions if they are for public purposes, such as benefiting a group and
not an individual. These charitable contributions are deductible by the donor on their tax return. The federal
identification number of Pearland Independent School District is ###########.

Contributions may be made to the District, District schools, or various District groups and clubs. However, the
District's tax-exempt status does not apply to various parent or community organizations, such as PTOs
and Booster Clubs, who work with the District. These organizations are separate entities from the District
and must apply for their tax-exempt status under Code Section 501(c)(3). Evidence of their tax-exempt status
would be a Letter of Determination from the IRS.



Pearland Independent School District greatly appreciates the support of:

  Name of Donor (Company or Person)          Daddy Warbucks Drama Booster Club
                           Address           2225 Annie Avenue
                                             Hollywood, TX 77493
         Contact Name / Phone Number         Daddy Warbucks      / 281-555-1122

through the donation of:
                                         $25,000.000 Check #00017

                         Description of Item(s) Donated and/or Monetary Contribution Received

This support will assist the District in continuing to improve the educational environment.

                        Jane Doe                                                 Jane Doe
  Print Name of District Employee Receiving the Donation                Signature of District Employee

         Financial Secretary                    Hannagan High School/Principal’s Ofc                 2-29-01
       Title of District Employee                  School or Location / Department                       Date

                                                                         FORM DISTRIBUTION
                                                             WHITE        DONOR
                                                             YELLOW       GREG BARTAY - ESC
                                                             PINK         PERSON RECEIVING DONATION
31-001005 Updated 12/09/2008
                                                           B2.1
                                            PEARLAND INDEPENDENT SCHOOL DISTRICT
                                        PERMIT TO USE PUBLIC SCHOOL FACILITIES
                        ORGANIZATION                                                           TODAY’S DATE
  CONTACT INFORMATION




                        CONTACT                                                                CONTACT NUMBER                  ALTERNATE NUMBER



                        ADDRESS                                   CITY                         STATE                           ZIP CODE




                        EMAIL ADDRESS                                                          FAX NUMBER                        IS YOUR GROUP NON-PROFIT?
                                                                                                                                      □ YES       □ NO
                                                                                                                                  IF YES, PLEASE PROVIDE
                                                                                                                                DOCUMENTATION SUPPORT OF
                                                                                                                                    TAX EXEMPT STATUS.

                        EVENT DESCRIPTION                                                      ANTICIPATED # OF PARTICIPANTS




                        FACILITY                                                  ROOM/AREA
  EVENT INFORMATION




                        EVENT DATE(S) REQUESTING                           START TIME(S)                            END TIME(S)




                        ADDITIONAL REQUESTS/REQUIREMENTS?




                        SECURITY REQUIRED?                  SPECIAL LIGHTING SETUP?                       SOUND SYSTEM REQUIRED?


                        □ YES □ NO                          □ YES □ NO                                    □ YES □ NO


                                                                RENTAL AGREEMENT
THE UNDERSIGNED REPRESENTATIVE AND THE ORGANIZATION WHICH HE/SHE REPRESENTS, HEREBY AGREE AND UNDERTAKE TO SAVE AND HOLD BLAMELESS THE PEARLAND
INDEPENDENT SCHOOL DISTRICT FROM ANY AND ALL CLAIMS FOR DAMAGES, PERSONAL AND OTHERWISE, THAT MAY ARISE OUT IF THE USE OF THE PROPERTY WHETHER BY A
MEMBER OF HIS/HER ORGANIZATION OR BY OTHER PERSONS USING OR ENJOYING SAID PROPERTY, AND WITHOUT REGARD TO WHETHER THE DAMAGE, PERSONAL OR OTHERWISE,
IS BROUGHT ABOUT OR CAUSED BY NEGLIGENCE, WHETHER ON THE PART OF THE REPRESENTATIVE, ORGANIZATION, THE PEARLAND INDEPENDENT SCHOOL DISTRICT OR ALL
THREE.

SCHOOL PROPERTY WILL NOT BE REMOVED FROM THE PREMISES.

THE REPRESENTATIVE AND ORGANIZATION WILL BE RESPONSIBLE FOR AND AGREES TO PAY FOR DAMAGES DONE AS A RESULT OF THE EVENT.

THE REPRESENTATIVE WILL ENSURE THAT ALL FURNISHINGS ARE ARRANGED IN THE WAY IT WAS FOUND BEFORE THE EVENT. ALL LEAFLETS, BROCHURES, AND MATERIALS MUST
BE REMOVED FROM THE PREMISES UPON COMPLETION OF THE EVENT.

THE USE OF ALCOHOLIC BEVERAGES OR TOBACCO PRODUCTS IS PROHIBITED ON ALL PEARLAND SCHOOL DISTRICT PROPERTY.

THE REPRESENTIVE AND ORGANIZATION (LESSEE) HEREBY INDEMNIFIES AND HOLDS PEARLAND INDEPENDENT SCHOOL DISTRICT (LESSOR) AND ITS AGENTS AND EMPLOYEES
HARMLESS FROM ALL CLAIMS AND ANY COSTS, INCLUDING ATTORNEY'S FEES RELATED THERETO, MADE BY ANY PERSON ARISING OUT OF LESSEE'S USE AND OPERATION OF THE
DISTRICT'S FACILITIES. LESSEE SHALL CARRY COMPREHENSIVE PUBLIC LIABILITY INSURANCE WITH A POLICY LIMIT OF AT LEAST THE MINIMUM CALLED FOR IN THE Building Rental
Procedures. SUCH INSURANCE SHALL BE CARRIED WITH A FINANCIALLY SOUND CARRIER AND SHALL NAME THE PEARLAND INDEPENDENT SCHOOL DISTRICT AS AN ADDITIONAL
INSURED. THE PEARLAND INDEPENDENT SCHOOL DISTRICT SHALL BE FURNISHED WITH A CERTIFICATE OF INSURANCE REQUIRING AT LEAST TEN (10) DAYS PRIOR WRITTEN
NOTICE TO THE DISTRICT OF THE CANCELLATION OF SUCH INSURANCE.

APPLICANTS HEREBY AGREE TO ALL CONDITIONS MENTIONED IN THIS AGREEMENT AND THE ATTACHED REGULATIONS.




___________________________________________________________                           _______________________________________________________________
AUTHORIZED REPRESENTATIVE: APPLICANT ORGANIZATION                                     AUTHORIZED REPRESENTATIVE: PEARLAND INDEPENDENT SCHOOL DISTRICT




                                         COMPLETE FORM AND FAX TO FACILITIES OFFICE @281-997-4982


                                                                          B3.4
                  Request for Authorization for Pearland ISD
            Employee Being a Signer on Booster Club Bank Account(s)


According to District Guidelines for Booster Clubs and Parent Organizations:

No district employee can be an authorized signer for the bank account(s) of PTO’s or Booster
Clubs without appropriate written approval.

“Appropriate written approval must be received before a district employee, substitute, or
temporary worker may be an authorized signer on the bank accounts of a PTO or Booster Club.
No Principal, Secretary, or designated facility sponsor who serves as a liaison between the parent
group and the district shall be approved as a signer on the bank account(s) of a PTO or Booster
Club. Written approval must be received from the Superintendent of the District. This written
approval must be kept on file with the district’s Coordinator of Internal Controls.”




The ______________________________________________________Booster Club would like
the following District employee to be an authorized signer on the Booster Club’s bank account(s):



Name (Printed)                                                 District Position (Printed)


Employee Signature                                             District Location (Printed)


The District employee would like to serve the Booster Club as ____________________________
                                                                          (President, Treasurer, or Other Officer)




Approval by the Superintendent of the District:


_____________________________              _____________________________                  ________________
             Name (Printed)                                  Signature                             Date



           Return the completed form to the office of the Coordinator of Internal Controls at the ESC.

                                                     B3.7
                    Request for Authorization for Pearland ISD
                  Employee Being a Signer on PTA Bank Account(s)


According to District Guidelines for Parent Teacher Associations:

No district employee can be an authorized signer for the bank account(s) of the PTA without
appropriate written approval.

“Appropriate written approval must be received before a district employee, substitute, or
temporary worker may be an authorized signer on the bank accounts of a PTA. No Principal,
Secretary, or designated facility sponsor who serves as a liaison between the parent group and the
district shall be approved as a signer on the bank account(s) of a PTA. Written approval must be
received from the Superintendent of the District. This written approval must be kept on file with
the district’s Coordinator of Internal Controls.”




The ______________________________________________________PTA would like the
following District employee to be an authorized signer on the PTA’s bank account(s):



Name (Printed)                                                 District Position (Printed)


Employee Signature                                             District Location (Printed)


The District employee would like to serve the PTA as __________________________________
                                                                 (President, Treasurer, or Other Officer)




Approval by the Superintendent of the District:


_____________________________              _____________________________                  ________________
             Name (Printed)                                  Signature                             Date



           Return the completed form to the office of the Coordinator of Internal Controls at the ESC.

                                                     B3.7
Requirements for Consideration


Flyers must meet the following standards:

       Produced by a non-profit, tax-exempt organization.
       Serving the majority of Pearland youth.
       Include name of the organization sponsoring the service or event.


Flyer Distribution Requirements

 *Each flyer must contain the following disclaimer printed in BOLD letters in at least 12 pt. type size:
"This activity is not related to or sponsored by Pearland Independent School District. Pearland ISD neither
endorses nor sponsors the organization or activity represented in this material. The distribution or display of
this material is provided as a community service."

Approval Process and Access/Distribution

To submit a flyer for approval, please follow these procedures:

    1. Submit electronic copy (Word or PDF file) of flyer *with district
       disclaimer.
    2. Submit proof of non-profit status via e-mail or fax (281-412-1560).
    3. If requested, 25 paper copies will be sent to campuses. Campus
       principals will place the approved flyers in a central location for
       students and patrons who are interested.
       a. Duplication of flyers is the responsibility of the organization
       requesting permission to distribute. The Communications Department
       will contact the organization to provide an approval number.
       b. Refer to approval number with paper copies.
    4. The flyer must indicate the organization’s non-profit or tax-exempt
       status.
    5. Flyers will be denied for the following reasons: for-profit and in
       accordance with policies GKDA (LOCAL) and GKB (LOCAL).
    6. Fundraising flyers are not considered from groups outside the school
       district.

Timing and Posting

Submit material to the Communications Department as a Word document or
PDF file according to the following schedule:

                                                   B3.8
                 Submission Deadline          Flyers Posted On This Date
                                              (No Later Than)
                 September 15                 September 22
                 November 3                   November 17
                 January 6                    January 20
                 February 23                  March 9
                 April 13                     April 27

Additional Information

If at any time it is determined that previous flyers or written materials
presented for approval contained false information or did not accurately
represent the intent of the program, the approval of future flyers submitted
by the requesting organization will be jeopardized.

The Superintendent has designated the Director of Communications to be
responsible for reviewing and approving flyers for external, non-school
groups or organizations that provide evidence of non-profit or tax-exempt
status.

          I have read and understand the above guidelines.




                                       B3.8
Electronic Flyer
Complete all fields below and attach flyer as a Word or PDF document.
Name of Flyer


Requested Dates for Distribution

Name of Organization

Contact Person Name

E-mail Address

Mailing Address




Primary Phone Number

Secondary Phone Number

Fax Number
In addition to electronic flyer, requestor will supply 25 paper copies for
distribution to the following campuses:
   All Schools: Elementary, Middle School, Junior High, and High Schools
   Elementary Schools Only (11 campuses)
   Middle Schools Only (4 campuses)
   Junior High Schools Only (4 campuses)
   High Schools Only (2 campuses + PACE)

For distribution to specific campuses enter below:




By checking here, I understand and agree to the guidelines for flyer distribution in
Pearland ISD.
     I Accept
     I Do Not Accept

Attach flyer for approval
please select file from your computer to upload


enter file description or information if necessary


Enter the number below to submit your information.


anti-spam effort



 Submit Form >
                                          Fund-raising Activity Report

                                                  Permission Request

Name of Booster Club:


Permission is requested to conduct the following fund-raising activity:




Specific purpose(s) for which the net proceeds are to be used:




               Date(s) of Fundraiser: Beginning ____/_____/_____ Ending ____/____/____

This is the ___ ___ ___ ___ fund-raising activity for this semester that I have requested for this group.
             st nd rd th
               1    2     3    4




Estimated Revenue: $ Less: Estimated Cost of Fund-raiser: $ Equals: Estimated Net Proceeds: $


I, ___________________________, have requested permission to conduct a fund-raising activity, and I will be
responsible for the preparation of the Operating Report shown on the back of this page. I will be responsible for the
accountability of all money collected at the conclusion of the fund-raising activity, and I will turn in all records to the
Treasurer.


                                                                                                                           /      /

Name of Person Responsible for the Fund-raiser (Print)                       Signature                          Date




  Approved: ________________________________________________________      _____/_____/__________
                                                 Treasurer or Pertinent Officer                                                         Date



  PISD Approval: ________________________   ___/___/_____     _______________________   ___/___/____
                                    PISD Sponsor                      Date               PISD Principal/Administrator             Date



                                                               B3.9
District Fundraiser Application (PISD Website)



District Fundraiser’s                  (PISD Website)




Fundraiser Information

Pearland ISD will display approved fundraising events from campus PTAs, district booster
clubs, and community partners. All fundraisers must benefit either the district as a whole
or individual campuses or district organizations.

Requirements for Posting

Fundraising events must meet the following standards:

      Approval from campus principal or organization's sponsor.
      Benefit either the entire district or individual campuses or district organizations.
      Indicate on fundraiser information campus or organization that will benefit.
      Include fundraiser details - date, time, location, etc.
      Fundraiser information must include contact info. (name, phone number, e-mail)

Approval Process and Display on Calendar

To submit an event for posting on the fundraiser calendar, please follow these procedures:

   1. Obtain written approval from campus principal or organization's sponsor. Provide
      approval from to Communications Dept. via submission form or drop off approval at the
      Education Support Center.
   2. Representative of PTA, booster club, or community partner provides fundraiser details
      via submission form. Organization may submit a Word document or PDF file to link on
      the calendar.
   3. Allow 2 weeks for posting.




                                              B3.10
District Fundraiser Application (PISD Website)




Dates for Fundraiser

Name of School and/or Organization

Contact Person Name

E-mail Address


Mailing Address




Primary Phone Number

Secondary Phone Number


Description of Fundraiser (who it benefits, time, details, etc.)




Additional Information


By checking here, I understand and agree to the guidelines for district fundraisers
to be posted on the fundraiser calendar.
     I Accept
     I Do Not Accept




Attach flyer for approval (if applicable)
please select file from your computer to upload


enter file description or information if necessary
District Fundraiser Application (PISD Website)


Enter the number below to submit your information.


anti-spam effort

 Submit Form >
                   PEARLAND INDEPENDENT SCHOOL DISTRICT
                INVITES YOU TO BECOME A PARENT VOLUNTEER!
          Registering to volunteer at your child’s school is one click away.
In accordance with the Texas Education Code, Section 22.083, Pearland ISD may obtain criminal history record information
on an individual who has indicated, in writing, an intention to serve as a volunteer. Completion of the online volunteer
registration will serve as written intent to serve as a volunteer at a designated Pearland ISD campus and a release to conduct a
criminal background information check. Criminal information obtained is confidential and used only for the purpose of
ensuring student safety.

Beginning for the 2007-2008 school year, all volunteer applications will be deleted
on the last day of school. You MUST reapply annually.
                                      To register as a parent volunteer log on to:
                                                www.pearlandisd.org
Click on the “Become A Pearland ISD Volunteer” link.
Directions:
1. To Apply: Click on “Are you a new user?”
**(If you currently have an online employment application with Pearland I.S.D. you should select “Have you already
applied?” and log in using your designated user ID and password that you selected upon making application with the district.
Volunteers who have an online employment application should then proceed to step 4)**

2. Next Screen: Complete Applicant Information and Click the “Submit” Button
Anything is acceptable for your user id and password but this is our recommendation:
          For User ID: It is recommended you use your last name, first initial, birth date using no punctuation.
                           Example: Jim Smith, whose birth date is February 14, 1975, the username would be
                           smithj02141975
          For Password: It is recommended you use your birth date.
                           Example: 02141975

3. Next Screen: Login using the user ID and password that you just designated.
4. Next Screen: “What type of position are you applying for?”
                Click Radio Button “Other” and Click “Start Application”
5. Read and complete the online application for volunteer proceeding through each screen by
clicking on the continue button. Be sure to list the position desired as “VOLUNTEER” and select
the campus where you wish to volunteer.
6. Once all the information is complete, Click the “Submit Application” button for final processing. A
screen will appear that says: Submitting Application...please wait and four check boxes will be
checked off. Once your online volunteer application has been approved, your name will appear on the campus list that
you have designated. If necessary you may contact your desired campus to confirm your volunteer status.
Pearland ISD is committed to ensure the safest environment for all students, staff, and visitors at any of its locations. For
additional information or assistance, contact the Human Resources Office at (281) 485-3203.
*If you do not have internet access you may apply for volunteer on the designated computer at any Pearland I.S.D. campus library or in
the Human Resources Office.

Thank you for agreeing to serve as a volunteer and please remember you must reapply
every year!!!


                                                                B3.13
                          Pearland Independent School District
   TAX-EXEMPT STATUS / DONATION ACKNOWLEDGMENT FORM
Pearland Independent School District is a public school district and is a political subdivision of the State
of Texas. The District is not a tax-exempt entity under the Internal Revenue Service (IRS) Code Section
501(c)(3). However, the District is considered a tax-exempt organization that may receive charitable
contributions according to the IRS Code Section 170(c)(1). This section states that a charitable
contribution means a contribution or gift to or for the use of:

        "A State, a possession of the United States, or any political subdivision of any of the foregoing,
        or the United States or the District of Columbia, but only if the contribution or gift is made for
        exclusively public purposes."

The District may receive charitable contributions if they are for public purposes, such as benefiting a
group and not an individual. These charitable contributions are deductible by the donor on their tax
return. The federal identification number of Pearland Independent School District is #______________.

Contributions may be made to the District, District schools, or various District groups and clubs.
However, the District's tax-exempt status does not apply to various parent or community organizations,
such as PTOs and Booster Clubs, who work with the District. These organizations are separate entities
from the District and must apply for their tax-exempt status under Code Section 501(c)(3). Evidence of
their tax-exempt status would be a Letter of Determination from the IRS.

Pearland Independent School District greatly appreciates the support of:

        Name of Donor (Company or Person):_____________________________________________

                                             Address:_____________________________________________

                                                          _____________________________________________

               Contact Name / Phone Number:___________________________/__________________

        through the donation of:

        ______________________________________________________________________________

        ______________________________________________________________________________
                            (Description of Item(s) Donated and/or Monetary Contribution Received)

     This support will assist the District in continuing to improve the educational environment.

________________________________________                          ________________________________________
 Print name of District Employee Receiving the Donation                      Signature of District Employee

________________________________________                          ________________________________________
              Title of District Employee                                     School or Location/Department


                                                          FORM DISTRIBUTION
                                                          COPY TO    DONOR
                                                          COPY TO    GREG BARTAY – ESC
                                                          COPY TO    PERSON RECEIVING DONATION
Updated 12/09/2008

                                                          B3.14
                Texas Franchise Tax – Frequently Asked Questions




Texas Comptroller of Public Accounts

The following excerpts were downloaded from the Texas State Comptroller’s website.
The information documented below is subject to change by the Texas State Comptroller’s
Office. Therefore, for the most up-to-date version of this information, please go to:

                               www.window.state.tx.us/taxinfo/franfaq.html


   What is franchise tax?

       The Texas franchise tax is a privilege tax assessed against corporations, including
       banking corporations and limited liability companies, that are chartered in Texas, and
       against non-Texas corporations that have a Certificate of Authority to do business in
       Texas or that do business in Texas without a Certificate of Authority.


   Where do I go for help with my Texas franchise tax report?

       The Comptroller's office maintains a toll-free number to answer your franchise tax
       questions. Call us at 1-800-252-1381, visit the field office nearest you, or email us at
       tax.help@cpa.state.tx.us. Also, you can write to us at Comptroller of Public
       Accounts, 111 E 17th Street, Austin, Texas, 78774.


   Who has to report Texas franchise tax?

       The franchise tax is imposed on each corporation that is chartered in Texas or has a
       Certificate of Authority to do business in Texas. Non-Texas corporations doing
       business in Texas without a Certificate of Authority are also liable for Texas
       franchise tax. See Franchise Tax Rule 3.546 for a list of some activities considered to
       be "doing business in Texas".

       The term "corporation" also includes a bank, limited liability company, S corporation,
       state limited banking association, savings and loan association, professional limited
       liability company, and a professional corporation. However, professional associations
       and limited liability partnerships are not liable for the franchise tax.




                                               C1.1
            Texas Franchise Tax – Frequently Asked Questions
Who can sign the Texas franchise tax report and Public Information Report?

   The reports can be signed by any individual authorized by the corporation.


How is the franchise tax calculated?

   Corporations pay the greater of the tax on net taxable capital or net taxable earned
   surplus. The rates and computations discussed below are effective for reports
   originally due on or after January 1, 1994.

   Taxable capital is a corporation's stated capital (capital stock) plus surplus. Surplus
   means the net assets of a corporation minus its stated capital. For a limited liability
   company, surplus means the net assets of the company minus its members'
   contributions. For more details on surplus, see rule 3.551. Taxable capital is
   apportioned using a single gross receipts factor. Taxable capital for an annual report
   is based on the end of the corporation's last accounting period in the year prior to the
   year in which the report is due. The tax rate on taxable capital is 0.25 percent per year
   of privilege period.

   Earned surplus basically includes federal net taxable income, plus compensation paid
   to officers and directors of a corporation. S corporations and corporations with fewer
   than 36 shareholders are generally exempt from the compensation add-back. For the
   earned surplus calculation, unitary income is apportioned using a single gross receipts
   factor. In addition, non-unitary income is allocated to Texas if Texas is the
   corporation's commercial domicile. For more information on the computation of
   earned surplus, see rule 3.555.

   Earned surplus for an annual report should be reported beginning with the day after
   the ending date on the previous franchise tax report and ending with the end of the
   corporation's last federal accounting period in the year prior to the year in which the
   report is due. The tax rate on earned surplus is 4.5 percent.

Is there a minimum tax?

  No. Corporations that owe less than $100 do not have to pay any tax, but they must
  file a report.
What are the franchise tax filing requirements?

   A corporation's first (initial) report is due one year and 89 days after the corporation's
   beginning date. Preprinted report forms are mailed to the corporation's address in the
   month of the anniversary of the beginning date.




                                           C1.2
            Texas Franchise Tax – Frequently Asked Questions
   After the initial report is filed, the corporation will file annual reports each May 15.
   Preprinted report forms are mailed to the corporation's address at least a month before
   the report is due.

   Public Information Reports must also be filed with the initial and annual franchise tax
   reports. The Public Information Report is a listing of the officers and directors of the
   corporation, and information about "owned" and "owning" companies related to the
   reporting entity. The Public Information Report must be signed.

   If the corporation is subject to the earned surplus component, a final franchise tax
   report must be filed when a corporation wants to dissolve, merge, or withdraw. A
   non-Texas corporation also must file a final report within 60 days of the date the
   corporation is no longer subject to the earned surplus component of the franchise tax.


Since franchise tax is a privilege tax, what privilege periods are covered by these
reports?

   The privilege period for the initial report extends from the corporation's beginning
   date through the day before the corporation's first anniversary date (first privilege
   period); and from the anniversary date through December 31 of that calendar year
   (second privilege period). Corporations with a beginning date of October 4 through
   December 31 pay the first annual privilege period (i.e. the calendar year following the
   second privilege period) as part of their initial report.

   The privilege period for the annual report is the calendar year in which the report is
   due.

How do you compute the accounting year ending date for the initial return?

   To determine the "ending date" for the taxable capital component (Schedule A), enter
   the last accounting period ending date that is at least 6 months after the beginning
   date and at least 60 days before the original due date of the initial report. If your
   normal accounting period ending date does not fall between 6 months after the
   beginning date and at least 60 days before the original due date, enter the end of the
   month closest to the first anniversary of the beginning date.

   To determine the "ending date" for the earned surplus component (Schedule B), enter
   the last accounting period ending date used for federal income tax purposes that is at
   least 60 days before the original due date of the initial report.




                                           C1.3
            Texas Franchise Tax – Frequently Asked Questions
Are filing extensions available?

   Yes. An initial filer may request a 45-day extension to file the report by completing
   an Extension Request for Initial Report (form 05-110). If the request is postmarked on
   or before the original due date of the report and includes 90 percent or more of the tax
   that will be due when the report is filed, the extension will be granted.

   A corporation filing an annual franchise tax report may request an extension until
   November 15 to file the report. The Extension Request for Annual Report (form 05-
   141) must be postmarked on or before May 15 and must include 90 percent or more
   of the tax due with the current year's report, or 100 percent of the tax reported as due
   for the previous calendar year.

   Corporations required to pay the tax via Electronic Fund Transfer (EFT) may request
   an extension until August 15 to file the annual report. The request for extension must
   be postmarked on or before May 15. Payment must be 90 percent or more of the tax
   that will be due with the current year's report or 100 percent of the tax reported as due
   for the previous calendar year and must be sent by electronic fund transfer on or
   before May 15.

   A corporation that must pay electronically may request an additional extension until
   November 15 to file the report if it files a second extension request postmarked on or
   before August 15. The balance of the amount of tax that will be reported on the
   franchise tax report for the current year must be sent electronically on or before
   August 15.


Are non-profit corporations subject to franchise tax?

   Yes, but a non-profit corporation may request exemption from the franchise tax.
   Exempt status is not automatically granted. Some corporations that have a federal
   income tax exemption will qualify for franchise tax exemption. The federal income
   tax exemptions that qualify are Internal Revenue Code section 501( c ) (2), (3), (4),
   (5), (6), (7), (8), (10), (16), (19), and (25). If the corporation has applied for and
   received exemption from federal income tax under one of these provisions, please
   write to us, requesting franchise tax exemption, and provide us with a copy of the
   determination letter from the Internal Revenue Service granting the exemption.

   If the corporation is not exempt from federal income taxes, but may be exempt under
   another section of the franchise tax statutes, send us a letter requesting franchise tax
   exemption, giving us the section under which you believe the corporation to be
   exempt, along with copies of the filed Articles of Incorporation, the corporation by-
   laws, and a detailed description of the organization's activities. You should also


                                           C1.4
            Texas Franchise Tax – Frequently Asked Questions
   include any written materials, such as brochures or newsletters, which the
   organization may have.


How do we maintain the corporate charter for a corporation with no activity?

   In order to keep the corporation active and in good standing, the corporation must file
   a franchise tax report and a signed Public Information Report each year. Since the
   corporation has no activity, the "no tax due" report (form 05-141), can be used for
   annual reports.


How do we "dissolve" a corporation?

   The corporation must first be current in franchise tax requirements, including the final
   franchise tax report, and the corporation must also have closed all its accounts for all
   taxes administered by the Comptroller under Title 2. Corporations chartered in Texas
   must file Articles of Dissolution with the Texas Secretary of State to end the
   corporation's legal existence. A Certificate of Account Status must be filed with
   Articles of Dissolution.

   To get a Certificate of Account Status, file form 05-359, or visit one of our field
   offices or write to the Account Maintenance Division. There is no charge for the
   Certificate.

   The Comptroller does not maintain Secretary of State forms such as Articles of
   Dissolution. Secretary of State dissolution forms can be downloaded from their web
   site at <http://www.sos.state.tx.us>.

   As Articles of Dissolution are filed with the Secretary of State, questions about the
   actual filing requirements and fees should be addressed to them. See their Web site or
   call (512) 463-5555.


How are changes to the officers and directors of a corporation reported to the state?

   Officer and director information is filed with the Comptroller once a year on the
   Public Information Report. The Public Information Report is mailed to the
   corporation with the annual franchise tax report packets. When you are filing the
   Public Information Report, simply cross out any incorrect preprinted information and
   enter the correct information.

   If a person's name is listed on the Public Information Report and that person is not an
   officer or director of the corporation on the date the report is filed, the person may file
                                            C1.5
            Texas Franchise Tax – Frequently Asked Questions
   a sworn statement with the Comptroller, disclaiming their status as an officer or
   director as shown on the report. The statement will be made available on request in
   the same manner as other public information.


How is a change to the registered agent or registered office of a corporation
reported to the state?

   Registered agent and registered office information is maintained at the Secretary of
   State's office, and changes must be filed with them. You can download the forms you
   need from their Web site, <http://www.sos.state.tx.us>. Once the changes have been
   filed, the Secretary of State will notify the Comptroller of the corrected information.
   Changing the registered agent's address does not necessarily change the corporation's
   mailing address which the Comptroller' Office uses to mail forms and other
   information to the corporation. Notify the Comptroller's Office separately if you are
   trying to change the master mailing address for the corporation by calling 1-800-252-
   5555.




                                          C1.6
                    Texas Sales Tax – Frequently Asked Questions




Texas Comptroller of Public Accounts


The following excerpts were downloaded from the Texas State Comptroller’s website The
information documented below is subject to change by the Texas State Comptroller’s Office.
Therefore, for the most up-to-date version of this information, please go to

                                www.cpa.state.tx.us/taxinfo/questions.html


       What is the sales tax rate in Texas?

       The state sales tax rate is 6.25 percent. Additionally, there are local sales and use
       taxes imposed by local jurisdictions, including cities, counties, special purpose
       districts, and transit authorities. Generally, the combined local rate cannot exceed
       2 percent, making 8.25 percent the highest possible rate. For information about
       the tax rate for a specific area, see Local Sales and Use Tax Rate Information.


       Who needs a sales tax permit?

       You need a sales tax permit if you:
              ♦ sell goods or taxable services in Texas or
              ♦ purchase goods or taxable services for use in Texas from vendors that
                do not have sales or use tax permits.


       How do I get a sales tax number?

       To get a sales tax number, you must complete an application for a sales and use
       tax permit. You can download application forms AP-201 and 01-707 from our
       Tax Forms Online page, or call 1-800-252-5555, or visit one of our field offices.

       A word of caution, if you are buying an existing business, the inventory of an
       existing business, or the name and goodwill of an existing business, you can avoid
       also buying an unexpected state tax bill-by getting a Certificate of No Tax Due for
       the business from the Comptroller. Although we have 90 days to issue a
       certificate, in most cases a certificate will be issued in five days. When we need to
       audit the seller, the process takes from four to six weeks.


                                               C1.7
                  Texas Sales Tax – Frequently Asked Questions
      Either the buyer or the seller may request the certificate. But because of
      confidentiality requirements, we must mail the certificate to the seller unless we
      have written authorization from the seller. If the purchaser requests the certificate,
      we'll notify the purchaser when the certificate has been sent to the seller.

      To request a "Certificate of No Tax Due," write to:
                              Audit Division Headquarters

                              P.O. Box 13528
                              Austin, TX 78711-3528

      You may also fax your request to: 512-475-0349.

      The written request must include the seller's taxpayer number. There is no charge
      for the certificate. If you have any questions about these certificates, call
      1-800-344-7916 toll-free.

When is my sales tax return due?

       Sales or use tax returns and payments are due on or before the 20 of the month
       after the reporting period. The "reporting period" may be a month, a calendar
       quarter or the year-depending on how much tax the business collects. We send
       preprinted tax reports to all businesses that collect tax. However, it is the
       taxpayer's responsibility to file a tax return and pay taxes on time even if the
       taxpayer does not receive a preprinted form. To receive a blank return, a taxpayer
       should call 1-800-252-1389 or contact the nearest Comptroller's field office.

      Monthly

      Taxpayers who collects $500 or more in state sales or use a month, should
      file monthly. That means the sales or use tax report is due on or before the
      20 day of the month following the month reported on the return. For
      example, the July return must be filed on or before August 20.

      We will mail a preprinted tax return form the first week of the next month.
      For example, if the report is for the month of July, the form should be
      received by the first week of August.

      Quarterly
      A quarterly filer collects less than $500 state sales and use tax per month
      or $1500 per calendar quarter. Quarterly returns must be filed with the
      Comptroller on or before the 20 day of the month after the end of the


                                              C1.8
             Texas Sales Tax – Frequently Asked Questions
         reporting period. For example, the first quarter covers January, February
         and March, and the return must be filed on or before April 20.

         We mail preprinted quarterly tax returns the first week of the month
         following the end of the quarter. For example, if the quarter ends in
         March, forms should be received by the first week in April.

Yearly
         Yearly filers are taxpayers who collect less than $1,000 in state sales and
         use tax per year. These reports are due on or before January 20. The
         Comptroller will notify taxpayers who are eligible to use this reporting
         method.


How do I get a tax exempt number?

Let's begin by saying that for state tax purposes, there are no "tax exempt"
numbers. Certain organizations may qualify for exemption from paying franchise
tax, hotel or sales tax on items purchased to further the organization's exempt
purpose. For more information ask for tax bulletin 94-125, Exemptions: Sales Tax
Information for Nonprofit Organizations sales tax Rule 3.322, franchise tax Rules
3.541 and 3.573, and hotel tax Rules 3.161 and 3.163.

If you need a federal employer's identification number, call the IRS, 1-800-829-
1040, or 512/462-7843.

Certain nonprofit organizations formed and currently operating exclusively for
one or more exempt purposes (listed below) may purchase tax free those items
that relate to their purposes as exempt organizations. The organizations must
collect tax on most sales.

To qualify for the exemption, the organization must write to the Exempt
Organization Section in the Tax Administration Division explaining the purpose
of the organization and requesting an exemption. (To speed up the process, send a
copy of the organization's letter from the IRS granting exempt status.)
  * Religious organizations

     Organized groups of people regularly associating for
     the sole purpose of holding, conducting and sponsoring
     religious worship according to the rites of their sects.
     Organizations that simply support and encourage religion as
     an incidental purpose or that further religious work or that




                                         C1.9
       Texas Sales Tax – Frequently Asked Questions
 teach their membership religious understanding do not
 necessarily qualify for exempt status.


* Charitable organizations

 Organizations devoting substantially all of their
 activities to the alleviation of poverty, disease, pain and
 suffering by providing needy persons with food, drugs,
 treatment, shelter, clothing or counseling.


* Educational organizations

 Organizations devoted solely to systematic instruction
 with a regularly scheduled curriculum, faculty and enrolled
 student body at a place where the educational activities
 regularly occur;

 Organizations with activities consisting solely of public
 groups, forums, panels, lectures or other similar programs.


* Youth athletic organizations

 Nonprofit corporations or associations engaged exclusively
 in providing athletic competition among persons under 19
 years of age.

* IRC organizations

 Organizations qualifying for exemption from federal
 income tax under Internal Revenue Code section 501(c)(3),
 (c)(4), (c)(8), (c)(10) or (c)(19).


* Volunteer fire departments

 Companies, departments or associations organized for
 the purpose of answering fire alarms and extinguishing fires
 and, in some instances, providing emergency medical
 services. The members of these organizations receive no
 compensation or only nominal compensation for their
 services.


* Chambers of Commerce and tourist promotional agencies

 Chambers of commerce or tourist promotional agencies
 representing at least one Texas city or county that are not
 organized for profit and do not pass any net earnings to
 private shareholders or other individuals.




                               C1.10
            Texas Sales Tax – Frequently Asked Questions
  * Political subdivisions

     The United States, the State of Texas and any county,
     city, school district or other political subdivision of the
     State of Texas.
     See Rule 3.322 - Exempt Organizations


Is labor taxable?

Well yes and no. Labor may be taxable if it is part of the price of goods sold,
rented or leased. For example, manufacturing, assembling and fabricating are all
examples of "taxable labor." Products of "taxable labor" include: photographs,
artwork, engraving, printing, calligraphy, custom sewing or tailoring, catering or
assembling products like toys, furniture or equipment. Installation labor is also
taxable when the item is installed by the person who sold, rented or leased it.

Plus the following services are taxable:
       ♦ Amusement services-including admission to movie
           theaters, antique shows, sporting events (e. g.
           football), health clubs, carnivals, country clubs and
           other amusement events.

       ♦ Cable television services
       ♦ Credit reporting services
       ♦ Data processing services-including word processing, data
           entry and data production, compiling, storing and
           manipulating information using a computer.

       ♦ Debt and claim collection, debt adjustment services and
           repossession services

       ♦ Exterminating and pest control services
       ♦ Garbage and other waste collection or removal services
       ♦ Information services -which means the furnishing of
           general or specialized news or other current information
           or electronic data research or retrieval. News
           syndicates, news ticket services, financial reporters
           and investment researchers must collect tax on their
           services. These services are not taxable when provided
           to Federal Communications Commission (FCC)-licensed
           radio or television stations or newspapers published
           weekly or more frequently.

       ♦ Insurance services-including appraisal, inspection,
           investigation, claims adjustment or processing and
           insurance loss prevention services.



                                      C1.11
            Texas Sales Tax – Frequently Asked Questions
       ♦ Janitorial and custodial services-including parking lot
           sweeping or cleaning.

       ♦ Landscaping and lawn maintenance services-including tree
           surgery and plant leasing.

       ♦ Motor vehicle parking and storage services
       ♦ Personal property maintenance-such as shoe shining and
           repair or dog grooming.

       ♦ Personal property remodeling or repairing-such as
           appliance repair, furniture refurbishing or
           upholstering.

       ♦ Personal services-including laundry, fur storage, dry
           cleaning and carpet cleaning and massage parlor, Turkish
           bath and escort services.

       ♦ Non-residential real property repair, restoration or
           remodeling services-such as those of carpenters,
           electricians and plumbers.

       ♦ Telecommunication services -such as local and long
           distance telephone, pager and cellular phone services.

       ♦ Telephone answering services
       ♦ Surveying services
       ♦ Security services-such as private investigation, armored
           car service, armed courier service, burglar alarm system
           installation and/or monitoring, guard dog service and
           some medical alert services.


Do I owe Texas tax on mail-order merchandise?

Yes, tax is due on items purchased out of state and used in Texas. If the mail-
order company has a Texas use tax permit, the company will collect Texas tax.
And Texas use tax is due even if the mail-order company doesn't have a permit
and doesn't collect tax.


Do I collect Texas tax on merchandise shipped out of state?

No. You do not have to collect Texas tax on goods shipped directly to your
customer outside of Texas. But you do need to keep documentation of the
interstate shipment. Examples of documentation include trip tickets, truck log
records, freight forwarder's receipts and airway, ocean and railroad bills of lading.



                                       C1.12
            Texas Sales Tax – Frequently Asked Questions
How much local tax do I collect from my customers?

Let's start by saying that the state sales tax rate is 6.25 percent. Local taxing
jurisdictions-Texas cities, counties, transit authorities and special purpose
districts-may also impose a sales or use tax up to 2 percent. For information on
collecting local tax, ask for "Guidelines for Collecting Local Sales and Use Tax."
For a list of local tax rates ask for "Texas Sales and Use Tax Rates." We also
provide tax rate cards for all combined tax rates.


Are shipping and freight charges taxable?

Shipping and freight charges are taxable as part of the price of taxable goods or
services. Separately stated charges for US postage are not taxable when it is a
reimbursement for the postage incurred to distribute the items sold to third party
recipients.


How do I change my address?

If your mailing address or business location address changes, send us the new
address information and effective date of the change. You may use the address
change block on your sales tax return or notify us by letter. The letter must
include your taxpayer number and business name and be addressed to the
Comptroller of Public Accounts, Austin, Texas 78774-0100. Or you may call our
toll-free number, 1-800-252-5555.


Why did I get two permits with two different numbers?

One number was a temporary number we assigned to your account. When we
received you Federal Employer's Identification number, we used it to create your
unique sales tax permit number.


Is tax due on merchandise I'm going to export?

Yes, tax is due when the customer picks up the item in Texas. However, once the
customer exports the item to another country, the retailer may then refund the tax
collected.

A retailer must keep records, such as one of the following to substantiate the
exemption: a licensed customs broker export certification, import documents


                                       C1.13
            Texas Sales Tax – Frequently Asked Questions
issued by a foreign country, a bill of lading issued by a carrier showing the retailer
as shipper, or an original airway, ocean or railroad bill of lading with freight
forwarder's receipt.


What can I buy tax-free with my tax number?

You may use a resale certificate to purchase tax free the following:
      ♦ Merchandise or a taxable service for resale in the form
           or condition in which that item is acquired or as an
           integral part of other merchandise or taxable service
           you intend to resale in the United States.
       ♦ Personal property you buy to lease or rent to another in
           the U. S., but not property that will be leased under a
           contract to rent or lease realty.
       ♦ A taxable service performed on tangible personal
           property in your resale inventory.
       ♦ Tangible personal property used to perform a taxable
           service if the property is transferred to the care,
           custody and control of your customer.

If you later convert any merchandise you purchased tax free to personal or
business use instead of selling it, you must pay the sales tax on the fair market
rental value for the period of use or on the purchase price of the item.


What is Franchise Tax?

The Texas franchise tax is a tax on corporations, savings and loan associations,
limited liability companies, and banks for the privilege of doing business in
Texas.




                                       C1.14
          Texas State Tax Exemptions for Nonprofit Organizations



Texas Comptroller of Public Accounts

The following excerpts were downloaded from the Texas State Comptroller’s website. The
information documented below is subject to change by the Texas State Comptroller’s Office.
Therefore, for the most up-to-date version of this information, please go to

                            www.cpa.state.tx.us/taxinfo/taxpubs/tx96_122.html

Who qualifies?
To qualify for exemption from the Texas limited sales, excise, and use tax, a nonprofit
organization must fit one of the following definitions:
   Charitable Organization
       An organization devoting substantially all of its activity to the alleviation of poverty,
       disease, pain, and suffering by providing needy persons with food, drugs, treatment,
       shelter, clothing, or counseling.


   Educational Organization
       An organization devoted solely to systematic instruction with a regularly scheduled
       curriculum, faculty, and enrolled student body at a place where the educational
       activities are regularly conducted;
           OR
       An organization with activities consisting solely of public discussion groups,
       forums, panels, lectures, or other similar programs.


   Religious Organization
       An organized group of people associating for the primary purpose of regularly
       holding, conducting, and sponsoring religious worship according to the rites of
       the sect.
       An organization simply supporting and encouraging religion as an incidental
       purpose or furthering religious work or teaching its membership religious
       understanding does not qualify for exemption as a religious organization unless


                                               C1.15
          Texas State Tax Exemptions for Nonprofit Organizations
   all of its other activities and purposes fall within one or more of the other
   definitions of an exempt organization.


Civic, Employee, Fraternal, Veterans, Consumer, Environmental, and Voter
Education Groups
   Any organization qualifying for exemption under Internal Revenue Code Sections
   501 (c)(3), (4), (8), (10), or (19). Examples include, but are not limited to, groups
   such as Rotary, Optimist, Kiwanis, Junior Chambers of Commerce, Lions,
   Masons, Elks, Moose, Knights of Columbus, DeMolay, Eastern Star, American
   Legion and Auxiliary, VFW, Disabled American Veterans, and Sierra Club.


Chambers of Commerce, Convention, and Tourist Agencies
   A nonprofit chamber of commerce or a convention and tourist promotional
   agency representing at least one Texas city or county.


Youth Athletic Organization
   A nonprofit organization engaged exclusively in providing athletic competition
   among persons under 19 years of age.


Volunteer Fire Department
   A company, department, or association organized for the purpose of answering
   fire alarms and extinguishing fires, or answering fire alarms, extinguishing fires,
   and providing emergency medical services.


Government Entities
   1.   The United States and its unincorporated agencies;
   2.   Any incorporated agency of the United States wholly owned by the United States or
        by a corporation wholly owned by the United States;
   3.   The State of Texas and its unincorporated agencies;
   4.   Any county, city, special district, or other political subdivision of this state; or
   5.   A state or a governmental unit of a state that borders the State of Texas, if the state
        or governmental unit exempts or does not impose a tax on similar sales of items to
        the State of Texas or one of its political subdivisions.



                                           C1.16
           Texas State Tax Exemptions for Nonprofit Organizations

Who May Not Qualify
Not all nonprofit organizations qualify for exemption from the Texas limited sales,
excise, and use tax. Generally, business leagues, social groups, cemeteries,
homeowners associations, and water supply corporations are not sales tax exempt
organizations.


Applying for Exempt Status
An organization must write to the Comptroller's office asking for exempt status from
the limited sales, excise, and use tax. There is no application form.
The written request must be accompanied by the following information:

   •   A detailed description of the activities conducted;

   •   A copy of the articles of incorporation, if the organization is a corporation;

   •   A copy of the organization's by-laws, if the organization is not a corporation;

   •   Any other information requested by the Comptroller including, but not limited
       to, all services performed for the organization, and all income, assets, and
       liabilities of the organization; and/or

   •   A copy of the letter from the U.S. Internal Revenue Service granting the
       organization an exemption under sections 501 (c)(3), (4), (8), (10), or (19) of
       the Internal Revenue Code.




Please address the request to:

                               Tax Policy Division
                          Exempt Organizations Section
                       Texas Comptroller of Public Accounts
                                  P.O. Box 13528
                             Austin, Texas 78711-3528


The Comptroller will send an organization written notification of a decision on its
request for exempt status.
Loss of Exempt Status
The organization must send the Comptroller written notification of any change that
may affect its exempt status. The Comptroller may audit the organization at any time


                                          C1.17
          Texas State Tax Exemptions for Nonprofit Organizations
to verify its exempt status. If exempt status is revoked, the organization automatically
becomes liable for payment of sales tax on all items purchased thereafter for use by
the organization.


What can an exempt organization buy tax free?
Exempt organizations may buy, lease, or rent taxable items without paying sales and
use tax if those items are necessary to the exempt function of the organization. An
authorized agent or employee may make a tax-free purchase for the organization by
giving the vendor a completed exemption certificate. No item purchased by an
exempt organization may be used for the personal benefit of a private stockholder or
other individual.
An exemption certificate may be given by an individual for the purchase of an item to
be donated to an exempt organization. If the individual uses the item before donating
it, the exemption is lost.
An employee of an exempt organization cannot claim an exemption from tax when
purchasing taxable items of a personal nature, even though the employee receives an
allowance or reimbursement from the organization. For example, the purchase of
meals, toiletries, clothing, or laundry services is taxable because these are items of a
personal nature.
A person traveling on official business for an exempt organization must pay sales tax
on taxable purchases whether reimbursed on a "per diem" basis or reimbursed for
actual expenses incurred.
An exemption from the limited sales, excise, and use tax does not extend to the taxes
on the purchase, rental, and use of motor vehicles.
An exemption certificate must be provided to the supplier in the form prescribed by
the Comptroller. (See example in this brochure.) For copies of this form, you may
reproduce the certificate printed in this brochure, download a copy from our website,
Window on State Government at
                             http://www.window.state.tx.us
or call the Comptroller's office toll free at
                                       1-800-252-5555
and ask for a copy of form #01-339.
It is the retailer's responsibility to collect tax or accept, in good faith, a completed
exemption certificate instead of tax.



                                                C1.18
Texas State Tax Exemptions for Nonprofit Organizations
A purchase voucher issued by a governmental entity is sufficient proof of the entity's
exempt status. Foreign governments and most states are not exempt under the Texas sales
tax law.


When should sales tax be collected?
Generally, exempt groups must obtain sales tax permits and collect and remit sales tax on
all items they sell.




Tax-Free Sales
Meals and Food Products
However, sales tax does not need to be collected on meals and food products (including
candy and soft drinks) if:

   •   Sold by churches or at church functions conducted under authority of a particular
       church;

   •   Sold or served by a public or private school, school district, student organization,
       or Parent-Teacher Association in an elementary or secondary school during the
       regular school day by agreement with proper school authorities; or

   •   Sold by a person under 19 years of age who is a member of a nonprofit
       organization devoted exclusively to education or to physical or religious training
       or by a group associated with private or public elementary and secondary schools,
       as part of a fund-raising drive sponsored by the organization, when all net
       proceeds from the sale go to the organization for its exclusive use.
Note: Alcoholic beverages are not food products.

Annual Banquets and Suppers
All volunteer, nonprofit organizations may hold a tax-free annual banquet or other food
sale provided the affair is not professionally catered, not held in a restaurant, hotel, or
similar place of business, not in competition with a retailer required to collect tax, and the
food is prepared, served, and sold by members of the organization. This exemption from
the requirement to collect sales tax does not extend to the sale of alcoholic beverages.
Auctions, Rummage Sales, and Other Fund Raisers
Each chapter of an organization qualifying for sales tax exemption under the religious,
educational, or charitable category and organizations exempted from sales tax based on
their IRS exemption under Section 501 (c)(3), (4), (8), (10), or (19) of the Internal
Revenue Code may hold two one-day, tax-free sales or auctions each calendar year. One



                                           C1.19
Texas State Tax Exemptions for Nonprofit Organizations
day is 24 consecutive hours. For each one-day sale or auction only, sales tax need not be
collected on the sale of taxable items.
Organizations qualifying for sales tax exemptions as youth athletic organizations,
volunteer fire departments, or chambers of commerce are not authorized by state law to
hold the two one-day, tax-free sales.
College or university student organizations affiliated with an institution of higher
education may hold a one-day, tax-free sale each month. The college or university
student organization must have a primary purpose other than engaging in business or
performing an activity designed to make a profit. The primary purpose of the one-day
sale must be to raise funds for the college or university student organization. The
exemption does not apply to items sold for more than $5,000, unless the item is
manufactured by the organization, or the item is donated to the organization and is not
sold to the donor.
Senior Citizens Groups
Nonprofit senior citizens groups made up of persons aged 65 years and older are not
required to collect or remit sales tax on the items they make and sell if there are not more
than four sales per year and the total duration of the four sales does not exceed twenty
days per year.
Amusement Services
Nonprofit organizations, other than those described by the Internal Revenue Code of
1986 as Section 501(c)(7) organizations, are not required to collect and report sales tax
on amusement services that they provide, if the proceeds do not go to the benefit of an
individual, except as part of the services of a purely public charity. See subsection (g) of
Rule 3.298, Amusement Services.
Membership Dues and Fees
Membership dues and fees charged by nonprofit organizations are exempted from the
sales tax unless charged by a nonprofit country club or similar organization.
Publications
There is an exemption from tax on periodicals and writings published or distributed by
certain nonprofit organizations. This exemption applies if the organization's purpose is
religious, philanthropic, charitable, historical, or scientific, or if the organization is
classified by the IRS as a 501 (c)(3) organization. But the exemption does not extend to
writings and periodicals published by educational organizations.
Motor Vehicle Sales and Use Tax
The motor vehicle sales tax law contains only limited exemptions for nonprofit
organizations. Certain nonprofit emergency medical service providers and volunteer fire
departments may purchase motor vehicles tax exempt. Churches may also purchase vans
and buses used to take persons to services tax free. The exemption is claimed on the title

                                           C1.20
Texas State Tax Exemptions for Nonprofit Organizations
application/tax statement when the application for title and registration is made. Motor
vehicle purchases by other nonprofit organizations are taxable.
Hotel Occupancy Tax
Charitable, educational (except for non-Texas institutions of higher education), and
religious organizations as described in this brochure that have received a letter of
exemption from the Comptroller are exempt from the state hotel occupancy tax. Local
hotel taxes imposed by a city or county must be paid. A Texas Hotel Occupancy Tax
Exemption Certificate must be presented to the hotel at the time of registration (see
example in this brochure.) For copies of this form, you may reproduce the sample in this
brochure, download a copy from our website, Window on State Government at
                             http://www.window.state.tx.us
or call the Comptroller's office toll free at
                                     1-800-252-1385
and ask for a copy of form #12-302.
Organizations designated a 501 (c)(3), (4), (8), (10), or (19) under the Internal Revenue
Code are NOT automatically exempted from the state hotel occupancy tax. The
organization must make application for a hotel tax exemption with the Comptroller.




Texas Franchise Tax Exemptions
If your nonprofit organization is a corporation chartered by the State of Texas, and you
would like information about an exemption from the Texas franchise tax, please call the
Comptroller toll free at 1-800-252-1381.
Ask for a copy of publication #96-212, Franchise Tax: Subchapter B Exemptions and
Franchise Tax Rule 3.541, Exemptions.
The following forms are available in PDF (Acrobat) format.

    •   Texas Hotel Occupancy Tax Exemption Certificate (12-302)

    •   Texas Sales and Use Tax Exemption Certification (01-339)
              Receive tax help via e-mail at tax.help@cpa.state.tx.us
                    For more information, visit our Web site
                              <http://www.window.state.tx.us>




                                                C1.21
Texas State Tax Exemptions for Nonprofit Organizations
WE'RE HERE TO HELP! Call Toll Free!
If you have questions or need information on a specific tax, please call our toll-free
numbers:

1-800-531-5441                    1-800-252-5555                   1-800-252-1384
Cement Tax                        Automotive Oil Fee               Coastal Protection
Inheritance Tax                   Battery Fee                      Natural Gas Tax
Local Revenue                     Boat and Boat Motor              Oil Production Tax
Miscellaneous Gross               Sales Tax
Receipts Taxes                    Mixed Beverage Tax               1-800-252-1385
Oil Well Servicing Tax            Oyster Fee                       Amusement Tax
Sulphur Tax                       Sales and Use Taxes              Hotel Occupancy Tax
                                  Telecommunications
1-800-252-1386                    Infrastructure Fund              1-800-252-1381
Certificates of Account                                            Bank Franchise
Status/Good Standing              1-800-654-3463                   Franchise Tax
Officer and Director              Unclaimed Property Name
Information                       Searches                         1-800-252-1387
                                  512/463-3120 (Austin)            Insurance Tax
1-800-252-1382                     1-800-252-1383                  1-800-321-2274
Manufactured Housing Tax          Fuels Taxes                      Unclaimed Property
Motor Vehicle Sales,              LG Decals                        Claimants
Rental, and Seller                Motor Fuels Testing              512/936-6255 (Austin)
Financed Sales Tax                Petroleum Products               Unclaimed Property
                                  Delivery Fee                     Holders
1-800-862-2260                    School Fund Benefit Fee          512/936-6246 (Austin)
Cigarette and Tobacco




                                           C1.22
Texas State Tax Exemptions for Nonprofit Organizations


                         Comptroller of Public Accounts
                               Public Outreach
                             Publication #96-122
                              Revised June 2000

                              For additional copies write:
                           Comptroller of Public Accounts
                                  Account Maintenance
                                    111 E. 17th Street
                               Austin, Texas 78774-0100
      The Comptroller of Public Accounts is an equal opportunity em ployer and
      does not d iscriminate o n the bas is of race, color, relig ion, sex, nation al
      origin, age, or disability in em ployment or in the provision of any services,
      programs or activities.
      In com pliance with the Am ericans w ith Disab ilities Act, this docum ent
      may be requested in a lternative formats by callin g the appro priate toll-free
      number listed above or by calling:
                                  (512) 463-4600 in Austin
                                   (512) 475-0900 (FAX)
      From a Telecommunications Device for the Deaf (TDD), our hearing
      impaired taxpayers may call toll fr ee 1-800-248-4099, or they m ay call via
      1-800-RELAY-TX. In Austin, the local TDD number is 463-4621.
                                       96-122
                                       (06/00)




                                        C1.23
Frazier Crane, Treasurer
Deep Thinkers Debate Booster Club
PMB 5899
Rambling, TX 66599


        Deep Thinkers Debate Booster Club


                        00000000-01




                                            C2.1
High in the Saddle FFA Booster Club
                    01111111




        C2.2
C2.3
                       Application for Recognition of Exemption
                                   Section 501(c)(3)


The following excerpts were downloaded from the IRS’ website. The information documented
below is subject to change by the IRS. Therefore, for the most up-to-date version of this
information, please go to:

                           www.irs.ustreas.gov/prod/bus_info/eo/eo-recog.html



To apply for recognition by the IRS of exempt status as an organization described in § 501(c)(3)
of the Code, use Package 1023, Application for Recognition of Exemption. The application must
be complete and accompanied by the appropriate user fee. The organization should also request
an employer identification number using Form SS-4, Application for Employer Identification
Number, (even if the organization does not have any employees). For more information,
download Publication 557, Tax-Exempt Status for Your Organization. See Application Process
for a step-by-step review of what an organization needs to know and to do to apply for
recognition by the IRS of tax-exempt status.

A charitable organization must make available for public inspection its approved application for
recognition of exemption with all supporting documents and its last three annual information
returns. Pursuant to the Taxpayer Bill of Rights 2, the organization is required to provide copies
of these documents upon request without charge (other than a reasonable fee for reproduction
and copying costs). Penalties are provided for failure to comply with these requirements. For
more information, see our frequently asked questions, the final regulations published in Internal
Revenue Bulletin 1999-17, or download Disclosure Requirements.




                                               D1.1
                     Commonly Asked Questions – Booster Clubs


The following information was included in a document prepared by the IRS dated July 13, 2000.



Who needs tax exemption?

If your booster club/youth organization has annual gross receipts less than $5,000, you do not
necessarily need to apply for tax exemption. By statute, these organizations are considered
exempt and can operate as a tax-exempt organization without filing an application. The
drawback to this situation is that you will not have a determination letter from the Internal
Revenue Service to serve as proof of the organization's tax-exempt status.

If your booster club/youth organization has annual gross receipts in excess of $5,000, you need
to apply for tax exemption. If you do not apply for tax exemption, the organization is assumed
to be a taxable organization. Taxable organizations are responsible for filing a Form 1120.


What are the benefits of tax exemption?

Tax-exempt organizations are not required to file an information return (Form 990) unless the
organization's annual gross receipts exceed $25,000.

Contributions to organizations that are exempt under Code section 501(c)(3) are deductible on
the donor's income tax return.

501(c)(3) organizations can also be eligible for state tax benefits and reduced postal rates.

You can get more information in these areas by contacting the state and the U.S. Postal Service.


How do you apply for tax exempt status?

First, every organization, whether tax exempt or not, needs its own Employer Identification
Number (EIN). This number is merely an identification number for a business or organization,
like a Social Security Number is for an individual. To get an EIN, you complete and submit a
Form SS-4. The form also has instructions for getting an EIN over the telephone.

The next step is to complete and submit an application for tax exemption, Form 1023. When you
submit the application to the IRS, you will send:
            the Form 1023,


                                               D1.2
                     Commonly Asked Questions – Booster Clubs

             the Form 8718 with your check for the user fee (The user fee will be either $150 or
             $500 depending on the amount of the organization's average annual gross receipts.),
             a copy of the organization's Articles of Incorporation or Articles of Association, and
             a copy of the organization's bylaws (if the organization has adopted bylaws).


Is it necessary for the organization to have either Articles of Incorporation or Articles of
Association?

Yes, your articles are considered to be the organizing document for the organization.
For a corporation, the date the Articles of Incorporation were filed by the state is the date the
organization was formed. If your organization is incorporated, you should have a copy of the
Articles of Incorporation showing the state's "filed” stamp and/or a certificate of filing issued to
you by the state.

If the organization is not incorporated, you should have an organizing document that may be
called Articles of Association, Constitution, etc. The date the document was signed by at least
two officers or board members is considered the beginning date of the organization.

In order to be tax exempt under Code section 501(c)(3), an organization's organizing document
must contain specific language with respect to the purpose of the organization and the
distribution of assets should the organization dissolve. The Publication 557 provides sample
language to satisfy the requirements of 501(c)(3). If you submit an application for tax
exemption, the agent reviewing the application will check your articles for this language and will
ask you to amend your articles if necessary.


Does the organization get a tax-exempt number?

No, the organization will not be issued a separate number when it is determined to be tax
exempt. Instead, the organization's EIN will be coded at the IRS as tax exempt. The IRS issues
a determination letter, which can be furnished to State taxing authorities if you wish to request
sales tax exemption.


Can a booster club give scholarships?

Yes. It is important to know that scholarships must be awarded based on a student's need or
merit. The members of the committee selecting the scholarship recipients should not be related
to any of the potential recipients and you should have some method of ensuring that the



                                                D1.3
                     Commonly Asked Questions – Booster Clubs

scholarship funds are used for their intended purpose by the recipients (for example, you could
give the funds directly to the college or university for the student).


Does a booster club have to spend all of its funds by the end of the tax year?

No. Any funds not used by the organization in a year merely carry over to begin the next year.
As long as they are used for an exempt purpose, the funds may be used at any time.


How can a booster club spend its funds?

A booster club can spend its funds on any number of things as long as the expenses are for the
benefit of the team or group as a whole. These expenses may include uniforms, entry fees for
competitions, expenditures for team banquets, etc. In addition, the organization may make
expenditures for items that will be donated to another exempt entity. For example, a band
booster club for a public school may purchase instruments that will be given to that public school
for use by the band for years to come. One thing to keep in mind is that organizations exempt
under Code section 501(c)(3) of the Internal Revenue Code cannot provide a private benefit to
any individual. Individual members of the team cannot benefit from activities of the
organization. If an organization keeps records showing who worked more hours on a fund-raiser
or who sold more fundraising items and then credits individuals based on that information, this
will provide a private benefit to that individual. This practice clearly does not benefit the
organization as a whole and is not acceptable under Code section 501(c)(3).


Can a booster club be associated with a for-profit entity?

A booster club associated with a for-profit entity can achieve tax exempt status (for example, a
tax-exempt booster club can support the competition team representing a for-profit gymnastics
academy), but the organization must be extremely careful that it does not provide a private
benefit to that for-profit entity. The organization should benefit the team or group as a whole
and any benefit to the for-profit entity must be incidental. The organization should not be
purchasing any equipment, etc. for the for-profit entity and should avoid unnecessary advertising
for the for-profit organization. In addition, the organization should avoid having the owner(s) of
the for-profit entity serving as officers or directors of the booster club.


What records should a booster club keep?

It would probably be wise for a club to put together a notebook or file which can be passed to the
new officers from year to year. The file should include the following (as a minimum):
            a copy of the organization's determination letter (the letter from the IRS saying the
            organization is tax-exempt),
                                              D1.4
                    Commonly Asked Questions – Booster Clubs

            copies of the organizing documents (Articles of Incorporation, Articles of
            Association, Constitution, Bylaws, etc.),
            copies of any returns filed (at least 5 years),
            a copy of the Form 1023 application for tax exemption and all attachments,
            any internal documents (meeting minutes, books and records, etc.), and
            a copy of IRS Publication 557.


Is a booster club required to file a tax return?

Organizations exempt under Code section 501(c)(3) are required to file an information return if
their annual gross receipts are $25,000 or more. If their gross receipts are between $25,000 and
$100,000, the organization files a Form 990-EZ. If gross receipts are in excess of $100,000, a
Form 990 is required.


Where can we find more information on tax exemption and related topics?

       IRS Home Page                                           www.irs.gov

       Forms & Publications                                    www.irs.gov/prod/forms_pubs

       Exempt Organizati                                       www.irs.gov/prod/bus_info/eo

       Tax Exempt/Governmental Entities (TE/GE)                1-877-829-5500

       IRS Customer Service                                    1-800-829-1040

       Forms & Publications                                    1-800-829-3676


Items to Pass to Next Year's Officers
            Determination Letter

            Organizing Documents - Articles of Incorporation, Articles of Association,

            Constitution, Bylaws, etc.

            Copy of any Returns Filed

            Copy of Form 1023 Application for Tax Exemption and Attachments
                                               D1.5
                     Commonly Asked Questions – Booster Clubs

             Publication 557

             Internal Documents - Meeting Minutes, Books and Records, etc.


Filing Requirements

No return is required if the gross receipts for the year are less than $25,000. If gross receipts for
the year are between $25,000 and $100,000, you need to file a Form 990-EZ. If gross receipts
are in excess of $100,000, you need to file a Form 990.


Disclosure Requirements

You need to retain a copy of your application for tax exemption (including attachments and
correspondence) as well as copies of returns filed for the past 5 years. If someone requests it,
you must provide copies of this material.

You may charge a nominal fee for copying, not to exceed the government rate, which is
currently $1.00 for the first page and $.15 per page for each page thereafter plus postage.




                                                D1.6
                                         Contributions


The following excerpts were downloaded from the IRS’ website on. The information documented
below is subject to change by the IRS. Therefore, for the most up-to-date version of this
information, please go to:

                             www.irs.ustreas.gov/prod/bus_info/eo/contrib.html



Charitable organizations described in § 501(c)(3), other than testing for public safety
organizations, are eligible to receive tax-deductible contributions in accordance with § 170.

A charitable organization must provide a written disclosure statement to donors of a quid pro quo
contribution in excess of $75. A quid pro quo contribution is a payment made to a charity by a
donor partly as a contribution and partly for goods or services provided to the donor by the
charity. For example, if a donor gives a charity $100 and receives a concert ticket valued at $40,
the donor has made a quid pro quo contribution. In this example, the charitable contribution
portion of the payment is $60. Even though the part of the payment available for deduction does
not exceed $75, a disclosure statement must be filed because the donor's payment (quid pro quo
contribution) exceeds $75. The required written disclosure statement must:
   1. Inform the donor that the amount of the contribution that is deductible for federal income
      tax purposes is limited to the excess of any money (and the value of any property other
      than money) contributed by the donor over the value of goods or services provided by the
      charity, and
   2. Provide the donor with a good faith estimate of the value of the goods or services that the
      donor received.

The charity must furnish the statement in connection with either the solicitation or the receipt of
the quid pro quo contribution. If the disclosure statement is furnished in connection with a
particular solicitation, it is not necessary for the organization to provide another statement when
the associated contribution is actually received.

No disclosure statement is required when:
   1. The goods or services given to a donor meet the standards for "insubstantial value" set
      out in Rev. Proc. 90-12, 1990-1 C.B. 471, and Rev. Proc. 92-49, 1992-1 C.B. 987 (as
      updated);

   2. There is no donative element involved in a particular transaction with a charity (for
      example, there is generally no donative element involved in a visitor's purchase from a
      museum gift shop); or




                                               D1.7
                                        Contributions

   3. There is only an intangible religious benefit provided to the donor. The intangible
      religious benefit must be provided to the donor by an organization organized exclusively
      for religious purposes, and must be of a type that generally is not sold in a commercial
      transaction outside the donative context.

A penalty is imposed on a charity that does not make the required disclosure in connection with a
quid pro quo contribution of more than $75. The penalty is $10 per contribution, not to exceed
$5,000 per fund-raising event or mailing. The charity can avoid the penalty if it can show that the
failure was due to reasonable cause.

Donors taking a deduction under § 170 are required to obtain contemporaneous written
substantiation for a charitable contribution of $250 or more. To be "contemporaneous" the
written substantiation must generally be obtained by the donor no later than the date the donor
actually files a return for the year the contribution is made. If the donee provides goods or
services to the donor in exchange for the contribution (a quid pro quo contribution), this written
substantiation (acknowledgment) must include a good faith estimate of the value of the goods or
services. The donee is not required to record or report this information to the IRS on behalf of a
donor. The donor is responsible for requesting and obtaining the written acknowledgement from
the donee. Although there is no prescribed format for the written acknowledgment, it must
provide sufficient information to substantiate the amount of the contribution. For more
information, see Publication 1771, which can be obtained by calling 1-800-TAX-FORM
(1-800-829-3676).

For more information, see Updates on Disclosure and Substantiation Rules. Also see IRC 6700
and IRC 6701 and Charitable Contribution Deductions.

Saturday, 08-May-1999 06:54:38 EDT




                                               D1.8
                          Exemption Requirements for 501(c)(3)


The following excerpts were downloaded from the IRS’ website. The information documented
below is subject to change by the IRS. Therefore, for the most up-to-date version of this
information, please go to:

                              www.irs.ustreas.gov/bus_info/eo/exempt-req.html


To be tax-exempt as an organization described in § 501(c)(3) of the Code, an organization must
be organized and operated exclusively for one or more of the purposes set forth in § 501(c)(3)
and none of the earnings of the organization may inure to any private shareholder or individual.
In addition, it may not attempt to influence legislation as a substantial part of its activities and it
may not participate at all in campaign activity for or against political candidates.

The organizations described in § 501(c)(3) are commonly referred to under the general heading
of "charitable organizations." Organizations described in § 501(c)(3), other than testing for
public safety organizations, are eligible to receive tax-deductible contributions in accordance
with § 170.

The exempt purposes set forth in § 501(c)(3) are charitable, religious, educational, scientific,
literary, testing for public safety, fostering national or international amateur sports competition,
and the prevention of cruelty to children or animals. The term charitable is used in its generally
accepted legal sense and includes relief of the poor, the distressed, or the underprivileged;
advancement of religion; advancement of education or science; erection or maintenance of public
buildings, monuments, or works; lessening the burdens of government; lessening of
neighborhood tensions; elimination of prejudice and discrimination; defense of human and civil
rights secured by law; and combating community deterioration and juvenile delinquency.

To be organized exclusively for a charitable purpose, the organization must be a corporation,
community chest, fund, or foundation. A charitable trust is a fund or foundation and will qualify.
However, an individual or a partnership will not qualify. The articles of organization must limit
the organization's purposes to one or more of the exempt purposes set forth in § 501(c)(3) and
must not expressly empower it to engage, other than as an insubstantial part of its activities, in
activities that are not in furtherance of one or more of those purposes. This requirement may be
met if the purposes stated in the articles of organization are limited in some way by reference to
§ 501(c)(3). In addition, assets of an organization must be permanently dedicated to an exempt
purpose. This means that should an organization dissolve, its assets must be distributed for an
exempt purpose described in this chapter, or to the federal government or to a state or local
government for a public purpose. To establish that an organization's assets will be permanently
dedicated to an exempt purpose, the articles of organization should contain a provision insuring
their distribution for an exempt purpose in the event of dissolution. Although reliance may be
placed upon state law to establish permanent dedication of assets for exempt purposes, an
organization's application can be processed by the IRS more rapidly if its articles of organization
include a provision insuring permanent dedication of assets for exempt purposes. For examples

                                                 D1.9
                         Exemption Requirements for 501(c)(3)

of provisions that meet these requirements, download Publication 557, Tax-Exempt Status for
Your Organization.

An organization will be regarded as "operated exclusively" for one or more exempt purposes
only if it engages primarily in activities which accomplish one or more of the exempt purposes
specified in § 501(c)(3). An organization will not be so regarded if more than an insubstantial
part of its activities is not in furtherance of an exempt purpose. For more information concerning
types of charitable organizations and their activities, download Publication 557.

The organization must not be organized or operated for the benefit of private interests, such as
the creator or the creator's family, shareholders of the organization, other designated individuals,
or persons controlled directly or indirectly by such private interests. No part of the net earnings
of a § 501(c)(3) organization may inure to the benefit of any private shareholder or individual. A
private shareholder or individual is a person having a personal and private interest in the
activities of the organization. If the organization engages in an excess benefit transaction with a
person having substantial influence over the organization, an excise tax may be imposed on the
person and any managers agreeing to the transaction.

A § 501(c)(3) organization may not engage in carrying on propaganda, or otherwise attempting,
to influence legislation as a substantial part of its activities. Whether an organization has
attempted to influence legislation as a substantial part of its activities is determined based upon
all relevant facts and circumstances. However, most § 501(c)(3) organizations may use Form
5768, Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to Make
Expenditures to Influence Legislation, to make an election under § 501(h) to be subject to an
objectively measured expenditure test with respect to lobbying activities rather than the less
precise "substantial activity" test. Electing organizations are subject to tax on lobbying activities
that exceed a specified percentage of their exempt function expenditures. For further information
regarding lobbying activities by charities, download Lobbying Issues.

For purposes of § 501(c)(3), legislative activities and political activities are two different things,
and are subject to two different sets of rules. The latter is an absolute bar. A § 501(c)(3)
organization may not participate in, or intervene in (including the publishing or distributing of
statements), any political campaign on behalf of (or in opposition to) any candidate for public
office. Whether an organization is engaging in prohibited political campaign activity depends
upon all the facts and circumstances in each case. For example, organizations may sponsor
debates or forums to educate voters. But if the forum or debate shows a preference for or against
a certain candidate, it becomes a prohibited activity. The motivation of an organization is not
relevant in determining whether the political campaign prohibition has been violated. Activities
that encourage people to vote for or against a particular candidate, even on the basis of non-
partisan criteria, violate the political campaign prohibition of § 501(c)(3). For further information
regarding political activities of charities, download Election Year Issues.
Saturday, 08-May-1999 06:49:48 EDT



                                               D1.10
                                     Filing Requirements


The following excerpts were downloaded from the IRS’ website on. The information documented
below is subject to change by the IRS. Therefore, for the most up-to-date version of this
information, please go to:

                                www.irs.ustreas.gov/bus_info/eo/file-req.html


Generally, tax-exempt organizations must file an annual information return. Tax-exempt
organizations that have annual gross receipts not normally in excess of $25,000 are not required
to file the annual information return. In addition, churches and certain religious organizations,
certain state and local instrumentalities, and other organizations are excepted from the annual
return filing requirement. For more information, download Publication 557, Tax-Exempt Status
for Your Organization.

Tax-exempt organizations, other than private foundations, must file Form 990, Return of
Organization Exempt From Income Tax, or Form 990-EZ, Short Form Return of Organization
Exempt From Income Tax. The Form 990-EZ is designed for use by small tax-exempt
organizations and nonexempt charitable trusts. An organization may file Form 990-EZ, instead
of Form 990, only if (1) its gross receipts during the year were less than $100,000, and (2) its
total assets (line 25, Column (B) of Form 990-EZ) at the end of the year were less than $250,000.
If your organization fails to meet either of these conditions, you cannot file Form 990-EZ.
Instead you must file Form 990. All private foundations exempt under § 501(c)(3) must file
Form 990-PF, Return of Private Foundation.

Form 990, Form 990-EZ, or Form 990-PF must be filed by the 15th day of the 5th month after
the end of your organization's accounting period. The instructions for these forms indicate the
Service Center to which they must be sent.

A tax-exempt organization that fails to file a required return is subject to a penalty of $20 a day
for each day the failure continues. The same penalty will apply if the organization fails to give
correct and complete information or required information on its return. The maximum penalty
for any one return is the lesser of $10,000 or 5 percent of the organization's gross receipts for the
year. If the organization has gross receipts in excess of $1,000,000, the penalties are increased to
$100 per day with a maximum penalty of $50,000.

Even though an organization is recognized as tax exempt, it still may be liable for tax on its
unrelated business income. An exempt organization that has $1,000 or more gross income from
an unrelated business must file Form 990-T, Exempt Organization Business Income Tax Return.
The obligation to file Form 990-T is in addition to the obligation to file the annual information
return. Tax-exempt organizations must make quarterly payments of estimated tax on unrelated
business income. An organization must make estimated tax payments if it expects its tax for the
year to be $500 or more. The Form 990-T of a tax-exempt organization must be filed by the 15th

                                               D1.11
                                     Filing Requirements
day of the 5th month after the tax year ends. An employees' trust must file Form 990-T by the
15th day of the 4th month after its tax year ends. A tax-exempt organization's Form 990-T is not
available for public inspection. For additional information, download Publication 598, Tax on
Unrelated Business Income of Exempt Organizations.

Tax-exempt organizations must make their last three annual information returns and their
approved application for recognition of exemption with all supporting documents available for
public inspection. Pursuant to the Taxpayer Bill of Rights 2, the organization is required to
provide copies of these documents upon request without charge (other than a reasonable fee for
reproduction and copying costs). Penalties are provided for failure to comply with these
requirements. For more information, see our frequently asked questions, the final regulations
published in Internal Revenue Bulletin 1999-17, or download Disclosure Requirements.

Thursday, 22-Jun-2000 10:58:09 EDT




                                             D1.12
                         FAQ About Tax-exempt Organizations



The following excerpts were downloaded from the IRS’ website. The information documented
below is subject to change by the IRS. Therefore, for the most up-to-date version of this
information, please go to:

                               www.irs.ustreas.gov/bus_info/eo/eo-faqs.html


How does an organization become tax-exempt?

To be exempt from federal income tax, an organization must be described in one of the sections
of the Internal Revenue Code providing for exemption. See Types of Tax-Exempt Organizations
or download Publication 557, Tax-Exempt Status for Your Organization for more information.
Most organizations seeking recognition of exemption from federal income tax must use
application forms specifically prescribed by the Service. Two forms currently prescribed by the
Service are Package 1023, Application for Recognition of Exemption, (for charitable
organizations) and Package 1024, Application for Recognition of Exemption, (for other tax-
exempt organizations). A few types of organizations are not required to submit specific
application forms. The application your organization is required to submit is specified in
Publication 557.

How can an application for tax-exempt status be expedited?

Requests for expedited treatment of an application must be made in writing and must contain a
compelling reason why the case should be worked ahead of its normal date order. Generally,
expedited treatment will be granted in the following circumstances:
   •   A grant to the applicant is pending and the failure to secure the grant may have an
       adverse impact on the organization's ability to continue operations;
   •   The purpose of the newly created organization is to provide disaster relief to victims of
       emergencies such as flood and hurricane;
   •   There have been undue delays in issuing a letter caused by problems within the Service;
   •   Any other situation where the IRS feels expedited service is warranted.

How can I determine if a particular organization is tax-exempt?

Publication 78 provides a listing of organizations that have been recognized by the Service as
eligible to receive tax deductible contributions. Tax-exempt organizations that are not eligible to
receive tax deductible contributions are not included.



                                              D1.13
                         FAQ About Tax-exempt Organizations
For information concerning other organizations that have been recognized by the IRS as tax-
exempt organizations, you may call IRS Customer Service.


How can I obtain copies of Form 990, Package 1023, or Package 1024?

These forms are available in Forms and Publications. See Tax-Exempt Organizations Tax Kit for
a list of forms and publications of interest to tax-exempt organizations. You may also request
these forms by calling 1-800-TAX-FORM (1-800-829-3676).

How do I obtain a copy of the organization's exemption letter?

As a result of the recent enactment of regulations pursuant to the Taxpayer Bill of Rights 2, a
tax-exempt organization will be required to provide one or more copies of its three most recent
information returns, its exemption letter, and its approved application with supporting
documentation without charge (other than a reasonable fee for any reproduction and mailing
costs) to persons requesting copies (with certain exceptions), unless it has made these forms
widely available by publishing them on the Internet in accordance with the regulations. For more
information, see our frequently asked questions, the final regulations published in Internal
Revenue Bulletin 1999-17, or download Disclosure Requirements.

You may also contact the local Disclosure office of the IRS, or send requests to IRS, Chief,
FOIA Branch, c/o Ben Franklin Station, P.O. Box 795, Washington, DC 20044. A fee is charged
for reproduction and mailing costs.

Can I get a list of donors to an organization?

Information about donors is specifically excluded from the information available for public
inspection, except for donors to private foundations. The annual information return (Form 990)
and its attachments (except donor lists), and the approved application for recognition of
exemption and supporting documents, and any letters issued to the organization can be inspected
at the organization's place of business.

What should I do if a § 501(c) organization will not let me see its Form 990 returns?

Write to the IRS Customer Service Provide the name and address of the organization that refuses
to allow public inspection or provide copies of its return, and request that the return be made
available for public inspection. The Tax Exempt/Governmental Entities Division of the IRS will
contact the organization and arrange a time during which the return may be inspected. If the
organization fails to provide the return at the agreed upon time, statutory penalties will start to be
assessed. For more information, see our frequently asked questions, the final regulations
published in Internal Revenue Bulletin 1999-17, or download Disclosure Requirements.



                                               D1.14
                         FAQ About Tax-exempt Organizations

Do individual members of a group ruling have to file separate Form 990 returns?

If the parent organization files a group return on behalf of the subordinate members of the group,
the subordinate member organizations included in the group return are not required to file a
separate Form 990. However, if the individual member of a group ruling is not included in a
group return filed by the parent organization, it is required to file a separate Form 990 unless it
otherwise meets an exception to the filing requirements. See Filing Requirements for more
information.

What happens if the Form 990 is incomplete?

Under § 6652(c) of the Code, a tax-exempt organization required to file a Form 990 that files an
incomplete return may be subject to a $20 a day penalty up to a maximum of $10,000 (or 5% of
the organization's gross receipts, whichever is less) for returns for taxable years ending on or
after July 30, 1996. The penalty increases to $100 per day up to a maximum of $50,000 for
organization whose gross receipts exceed $1,000,000. No penalty will be imposed if the
incomplete return is due to reasonable cause.

Can penalties for filing Form 990 late be abated?

Failure to timely file the information return, absent reasonable cause, can give rise to a penalty
under § 6652 of the Code. Generally, the reasonable cause exception to the penalty will be
determined on a case-by-case basis taking into account all relevant facts and circumstances. The
regulations provide that an affirmative showing of reasonable cause must be made in the form of
a written statement, containing a declaration by the appropriate person that the statement is made
under the penalties of perjury, setting forth all the facts alleged as reasonable cause. The request
for abatement may be made by using Form 4571, which may be obtained by calling 1-800-TAX-
FORM (1-800-829-3676), and should include supporting documentation.

When requesting reasonable cause, your letter should address the following items:
   •   The reason the penalty was charged. The daily delinquency penalty may be charged for
       either a late filed return, an incomplete return or both.
   •   Show how the event prevented the organization from requesting an extension of time to
       file their return.
   •   Explain how the situation prevented the organization from complying with the law.
   •   Show the organization was not neglectful or careless, but exercised ordinary business
       care and prudence.
   •   Explain what steps have been taken to prevent the same situation from occurring in the
       future.



                                               D1.15
                         FAQ About Tax-exempt Organizations

What is the difference between not-for-profit and tax-exempt?

Non-profit and not-for-profit are state law concepts. Most states have laws whereby an entity can
be incorporated as a non-profit or not-for-profit organization. However, the mere fact that an
entity is organized as a non-profit or not-for-profit organization does not indicate that it is
exempt from federal income tax. To qualify as a tax-exempt organization, an entity must meet
requirements set forth in the Internal Revenue Code. See Types of Tax-Exempt Organizations or
Publication 557 for more information.

Can tax-exempt organizations endorse candidates for public office?

Whether a tax-exempt organization may endorse candidates for public office without
jeopardizing its tax-exempt status depends upon the type of tax-exempt organization it is. For
example, § 501(c)(3) organizations may not engage in political activity, including endorsing
candidates, but other organizations, such as § 501(c)(4) organizations, may engage in political
activity so long as that is not their primary activity. However, § 501(c) organizations that make
expenditures for political activity may be subject to tax under § 527(f). For more information,
download Election Year Issues.

Can my organization engage in a certain activity?

The activities that a tax-exempt organization may engage in without jeopardizing its tax-exempt
status vary depending upon the nature of its exemption. See Types of Tax-Exempt Organizations
or Publication 557 for more information. You may also request a ruling regarding the effect of a
proposed transaction on your organization's tax-exempt status.

See Rev. Proc. 2000-4, 2000-1 I.R.B 115, for the procedures to request a ruling and Rev. Proc.
2000-8, 2000-1 I.R.B. 230, which explains the user fee charges for such rulings. Both of these
revenue procedures are available in 2000-1 Internal Revenue Bulletin.

Where do I send complaints about the activities/operations of tax-exempt organizations?

Complaints about the activities or operations of tax-exempt organizations that are inconsistent
with exemption should be sent to the TE/GE Customer Service. The complaint should contain all
relevant facts concerning the alleged violation of tax law.

The IRS cannot advise you of any action it has taken or may take in response to a complaint
because the confidentiality and disclosure provisions of the Internal Revenue Code, which were
enacted by Congress to protect the privacy of all taxpayers, preclude it from discussing matters
relating to any activity it might undertake regarding the tax-exempt status of an entity, other than
with principal officers or authorized representatives of that entity. The IRS does maintain an



                                               D1.16
                         FAQ About Tax-exempt Organizations
active examination program to insure that tax-exempt organizations, as well as taxpayers, meet
the requirements imposed on them by the Internal Revenue Code.

Why is it taking so long to process an exemption for application?

There are many reasons why it may take some time to process a particular application. These
range from simple administrative errors on the application to issues concerning the qualification
of the organization for exemption. See the Top Ten Reasons for Delay in Processing
Applications.

What is an advance ruling period and what are we required to do?

An organization normally may be granted an advance ruling period of 60 months allowing it to
operate as a public charity rather than as a private foundation. Ninety days prior to the end of the
60 months, Form 8734 (Support Schedule for Advance Ruling Period) is required to be
submitted by the organization. Failure to submit Form 8734 results in the organization
automatically being reclassified as a private foundation required to file Form 990PF.

May a subordinate of a group ruling file its own returns?

Yes, a subordinate of a group may file its own return. It must make sure to use its own EIN, not
the parent's EIN or the group number. The parent's EIN is used to file the parent's individual
return. The group number is used to file a group return covering those subordinates that elect to
use a group filing. From 990-T cannot be filed on a group return.

Thursday, 22-Jun-2000 10:53:02 EDT




                                               D1.17
                                      Private Foundation


The following excerpts were downloaded from the IRS’ website. The information documented
below is subject to change by the IRS. Therefore, for the most up-to-date version of this
information, please go to

                                www.irs.ustreas.gov/bus_info/eo/priv-fnd.html


Every organization that qualifies for tax exemption as an organization described in § 501(c)(3) is
a private foundation unless it falls into one of the categories specifically excluded from the
definition of that term (referred to in § 509(a)). Organizations that fall into the excluded
categories are generally those that either have broad public support or actively function in a
supporting relationship to such organizations. Organizations that test for public safety also are
excluded. Even if an organization falls within one of the categories excluded from the definition
of private foundation, it will be presumed to be a private foundation, with some exceptions,
unless it gives timely notice to the IRS that it is not a private foundation. If an organization is
required to file the notice, it must do so within 15 months from the end of the month in which it
was organized.

There is an excise tax on the net investment income of most domestic private foundations. This
tax must be reported on Form 990-PF, Return of Private Foundation, and must be paid annually
at the time for filing that return or in quarterly estimated tax payments if the total tax for the year
is $500 or more. In addition, there are several restrictions and requirements on private
foundations, including (1) restrictions on self-dealing between private foundations and their
substantial contributors and other disqualified persons; (2) requirements that the foundation
annually distribute income for charitable purposes; (3) limits on their holdings in private
businesses; (4) provisions that investments must not jeopardize the carrying out of exempt
purposes; and (5) provisions to assure that expenditures further exempt purposes. Violations of
these provisions give rise to taxes and penalties against the private foundation and, in some
cases, its managers, its substantial contributors, and certain related persons. For more
information, download Recent Developments Under Chapter 42 or Private Foundation Issues.

A private foundation cannot be tax exempt nor will contributions to it be deductible as charitable
contributions unless its governing instrument contains special provisions in addition to those that
apply to all organizations described in § 501(c)(3). See Publication 557, Tax-Exempt Status for
Your Organization, for examples of these provisions.

For more information on private foundations, see Publication 578, Tax Information for Private
Foundations and Foundation Managers, which may be obtained by calling 1-800-TAX-FORM
(1-800-829-3676).

Thursday, 22-Jun-2000 11:00:28 EDT




                                                D1.25
                  IRS Publication 557 – Tax-exempt Organizations


The following excerpts were downloaded from the IRS’ website on . The
documented below is subject to change by the IRS. Therefore, for the most up-to-
version of this information or the complete version of Publication 557, please go to
                      www.irs.ustreas.gov/forms_pubs/pubs/p557toc.htm
and choose the appropriate chapter of information.

You may also download the entire Publication 557 by accessing www.irs.gov/forms_pubs/pubs
and following the directions listed.



Chapter 1 - Application, Approval, and Appeal Procedures

                                  Application Procedures
Oral requests for recognition of exemption will not be considered by the IRS. Your application
for tax-exempt status must be in writing using the appropriate forms as discussed below.

Forms Required
       Most organizations seeking recognition of exemption from federal income tax must use
       application forms specifically prescribed by the IRS. Two forms currently required by
       the IRS are Form 1023, Application for Recognition of Exemption Under Section
       501(c)(3) of the Internal Revenue Code, and Form 1024, Application for Recognition of
       Exemption Under Section 501(a).

       Forms 1023 and 1024 contain instructions and checklists to help you provide the
       information required to process your application. Incomplete applications will not be
       processed.

       User fee. The law requires the payment of a user fee for determination letter requests
       such as your application for recognition of tax-exempt status. You should use Form 8718
       to figure the amount of your fee and to pay it. Your payment must accompany your
       request. The IRS will not process a request unless the fee has been paid.


Required Inclusions
       Every exempt organization must have an employer identification number (EIN), whether
       or not it has any employees.



                                              D1.26
          IRS Publication 557 – Tax-exempt Organizations

If your organization does not have an EIN, your application for recognition of exemption
should include a completed Form SS-4, Application for Employer Identification Number.

♦ Organizing documents. Each application for exemption must be accompanied by a
  conformed copy of your organization's Articles of Incorporation (and the Certificate
  of Incorporation, if available), Articles of Association, Trust Indenture, Constitution,
  or other enabling document. If the organization does not have an organizing
  document, it will not qualify for exempt status.

   By-laws. By-laws alone are not organizing documents. However, if your
   organization has adopted by-laws, include a current copy. The by-laws need not be
   signed if submitted as an attachment.

   If your organization's name has been officially changed by an amendment to your
   organizing instruments, you should also attach a conformed copy of that amendment
   to your application.

   Conformed copy. A conformed copy is a copy that agrees with the original and all
   amendments to it. If the original document required a signature, the copy should
   either be signed by a principal officer or, if not signed, be accompanied by a written
   declaration signed by an authorized officer of the organization. With either option,
   the officer must certify that the document is a complete and accurate copy of the
   original. A certificate of incorporation should be approved and dated by an
   appropriate state official.

   Every attachment should show your organization's name, address, and EIN. It should
   also state that it is an attachment to your application form and identify the part and
   line item number that it applies to.

   Do not submit original documents because they become part of the IRS file and
   cannot be returned.

♦ Description of activities. Your application must include a full description of the
  purposes and the activities of your organization. When describing the activities in
  which your organization expects to engage, you must include the standards, criteria,
  procedures, or other means that your organization adopted or planned for carrying out
  those activities.

   To determine the information you need to provide, you should study the part of this
   publication that applies to your organization. The appropriate chapter will describe
   the purposes and activities that your organization must pursue, engage in, and include
   in your application in order to achieve exempt status.


                                      D1.27
                IRS Publication 557 – Tax-exempt Organizations
         Often your organization's articles of organization (or other organizing instruments)
         contain descriptions of your organization's purposes and activities.

      ♦ Financial data. You must include in your application financial statements showing
        your receipts and expenditures for the current year and the 3 preceding years (or for
        the number of years your organization was in existence, if less than 4 years). For
        each accounting period, you must describe the sources of your receipts and the nature
        of your expenditures. You must also include a balance sheet for the current year.

         If you have not yet begun operations, or have operated for less than 1 year, a
         proposed budget for 2 full accounting periods and a current statement of assets and
         liabilities will be acceptable.

      ♦ Other information. The IRS may require you to provide additional information
        necessary to clarify the nature of your organization.


Miscellaneous Procedures
      For prompt action on your application, be sure to attach all schedules, statements, and
      other documents required by the application form. If you do not attach them, you may
      have to resubmit your application or you may otherwise encounter a delay in obtaining
      recognition of exemption.

      ♦ Incomplete application. If the application does not contain the required information,
        it may be returned with a letter of explanation without being considered on its merits.
        If the completed application is resubmitted within the time period indicated in the
        letter from the IRS, it will be considered received on the original submission date. In
        that case, if the original submission was timely, the application will be considered
        timely filed.

      ♦ IRS responses. Organizations that submit a complete application will receive an
        acknowledgment from the IRS. Others will receive a letter requesting more
        information or returning an incomplete application. Applicants also will be notified if
        the application is forwarded to the National Office of the IRS for consideration.
        These letters will be sent out as soon as possible after receipt of the organization's
        application.

      ♦ Withdrawal of application. An application may be withdrawn at any time before
        the issuance of a ruling or determination letter upon the written request of a principal
        officer or authorized representative of your organization. However, the withdrawal
        will not prevent the information contained in the application from being used by the
        IRS in any subsequent examination of your organization's returns. The information



                                            D1.28
                  IRS Publication 557 – Tax-exempt Organizations

           forwarded with an application will not be returned to your organization and,
           generally, when an application is withdrawn, the user fee paid will not be refunded.

       ♦ Requests for withholding of information from the public. The law requires many
         exempt organizations and private foundations to make their application forms and
         annual information returns available for public inspection. The law also requires the
         IRS to make available for public inspection, in accordance with section 6104 of the
         Code and the related regulations, your approved application for recognition of
         exemption (including any papers submitted in support of the application) and the
         ruling or determination letter (discussed later, under Rulings and Determination
         Letters).

           Any information submitted in the application or in support of it that relates to any
           trade secret, patent, process, style of work, or apparatus, upon request, may be
           withheld from public inspection if the Commissioner determines that the disclosure of
           such information would adversely affect the organization. Your request must:
               1. Identify the material to be withheld (the document, page, paragraph, and line)
                  by clearly marking it, "Not Subject To Public Inspection,"
               2. Include the reasons for your organization's position that the information is of
                  the type that may be withheld from public inspection, and
               3. Be filed with the documents in which the material to be withheld is contained.


                           Rulings and Determination Letters
A ruling or determination letter will be issued to your organization if its application and
supporting documents establish that it meets the particular requirements of the section under
which it is claiming exemption. However, the IRS will not ordinarily issue rulings or
determination letters recognizing exemption if an issue involving the organization's exempt
status is pending in litigation or is under consideration within the IRS.

       ♦ Advance ruling. A ruling or determination letter may be issued in advance of
         operations if your organization can describe its proposed operations in enough detail
         to permit a conclusion that it will clearly meet the particular requirements of the
         section under which it is claiming exemption. A restatement of the organization's
         purpose or a statement that it will be operated in furtherance of that purpose will not
         satisfy this requirement. The organization must describe fully the activities in which
         it expects to engage. This includes standards, procedures, or other means adopted or
         planned by the organization for carrying out its activities, expected sources of funds,
         and the nature of its contemplated expenses.



                                              D1.29
                 IRS Publication 557 – Tax-exempt Organizations
          When an organization does not supply the information previously mentioned under
          Application Procedures, or fails to furnish a sufficiently detailed description of its
          proposed activities to permit a conclusion that it will clearly be exempt, a record of
          actual operations may be required before a ruling or determination letter is issued.

      ♦ Adverse determination. If an organization is unable to describe fully its purposes
        and activities, resulting in a refusal by the IRS to issue a ruling or determination
        letter, that refusal is considered an adverse determination, which the organization can
        appeal.


Effective Date of Exemption
      A ruling or determination letter recognizing exemption is usually effective as of the date
      of formation of an organization if, during the period before the date of the ruling or
      determination letter, its purposes and activities were those required by the law. Upon
      obtaining recognition of exemption, the organization may file a claim for a refund of
      income taxes paid for the period for which its exempt status is recognized.

      If an organization is required to alter its activities or substantially amend its charter to
      qualify, the ruling or determination letter recognizing exemption will be effective as of
      the date specified in the letter. If a nonsubstantive amendment is made, such as
      correction of a clerical error in the enabling instrument or the addition of a dissolution
      clause, exemption will ordinarily be recognized as of the date of formation if the
      activities of the organization before the ruling or determination are consistent with the
      exemption requirements.

      A ruling or determination letter recognizing exemption may not be relied upon if there is
      a material change, inconsistent with exemption, in the character, the purpose, or the
      method of operation of the organization.


Revocation or Modification of Exemption
      A ruling or determination letter recognizing exemption may be revoked or modified by:
             1. A notice to the organization to which the ruling or determination letter
                originally was issued,
             2. Enactment of legislation or ratification of a tax treaty,
             3. A decision of the United States Supreme Court,
             4. Issuance of temporary or final regulations, or
             5. Issuance of a revenue ruling, a revenue procedure, or other statement
                published in the Internal Revenue Bulletin or Cumulative Bulletin.


                                              D1.30
                IRS Publication 557 – Tax-exempt Organizations


  ♦ When revocation takes effect. If the organization omitted or misstated a material fact,
    operated in a manner materially different from that originally represented, or, with regard
    to organizations to which section 503 applies, engaged in a prohibited transaction (such
    as diverting corpus or income from its exempt purpose), the revocation or modification
    may be retroactive.

  ♦ Material change in organization. If there is a material change, inconsistent with
    exemption, in the character, purpose, or method of operation of the organization,
    revocation or modification will ordinarily take effect as of the date of that material
    change.

     Relief from retroactivity. If a ruling or determination letter was issued in error or is no
     longer in accord with the holding of the IRS, and if section 7805(b) relief is granted,
     retroactivity of the revocation or modification ordinarily will be limited to a date not
     earlier than that on which the original ruling or determination letter was modified or
     revoked. For more information on requesting section 7805(b) relief, see Revenue
     Procedure 99-4 (or later update).

  ♦ Written notice. If a key [IRS] District Director concludes, as a result of examining an
    information return or considering information from any other source, that a ruling or
    determination letter should be revoked or modified, the organization will be advised in
    writing of the proposed action and the reasons for it.

     The organization will also be advised of its right to protest the proposed action by
     requesting Appeals Office consideration. The appeal procedures are discussed next.


Chapter 3 – Section 501(c)(3) Organizations

                                           Contributions
     Contributions to domestic organizations described in this chapter, except organizations
     testing for public safety, are deductible as charitable contributions on the donor's federal
     income tax return.

     Fund-raising events. If the donor receives something of value in return for the
     contribution, a common occurrence with fund-raising efforts, part or all of the
     contribution may not be deductible. This may apply to fund-raising activities such as
     charity balls, bazaars, banquets, auctions, concerts, athletic events, and solicitations for
     membership or contributions when merchandise or benefits are given in return for
     payment of a specified minimum contribution.


                                             D1.31
                  IRS Publication 557 – Tax-exempt Organizations

       If the donor receives or expects to receive goods or services in return for a contribution to
       your organization, the donor cannot deduct any part of the contribution unless the donor
       intends to, and does, make a payment greater than the fair market value of the goods or
       services. If a deduction is allowed, the donor can deduct only the part of the contribution,
       if any, that is more than the fair market value of the goods or services received. You
       should determine in advance the fair market value of any goods or services to be given to
       contributors and tell them when you publicize the fund-raising event or solicit their
       contributions how much is deductible and how much is for the goods or services.

       Exemption application not filed. Donors may not deduct any charitable contribution to
       an organization that is required to apply for recognition of exemption but has not done so.



                      Application for Recognition of Exemption
This discussion describes certain information to be provided upon application for recognition of
exemption by all organizations created for any of the purposes described earlier in this chapter.
For example, the application must include a conformed copy of the organization's articles of
incorporation, as discussed under Articles of Organization later in this chapter. See the
organization headings that follow for specific information your organization may need to
provide.

Form 1023.

       Your organization must file its application for recognition of exemption on Form 1023.
       Form 1023 and accompanying statements must show that all of the following are true.

           1. The organization is organized exclusively for, and will be operated exclusively
              for, one or more of the purposes (charitable, religious, etc.) specified in the
              introduction to this chapter.
           2. No part of the organization's net earnings will inure to the benefit of private
              shareholders or individuals. You must establish that your organization will not be
              organized or operated for the benefit of private interests, such as the creator or the
              creator's family, shareholders of the organization, other designated individuals, or
              persons controlled directly or indirectly by such private interests.
           3. The organization will not, as a substantial part of its activities, attempt to
              influence legislation (unless it elects to come under the provisions allowing
              certain lobbying expenditures) or participate to any extent in a political campaign
              for or against any candidate for public office. See Political activity, next, and
              Lobbying Expenditures, near the end of this chapter.




                                              D1.32
                 IRS Publication 557 – Tax-exempt Organizations

      Political activity. If any of the activities (whether or not substantial) of your organization
      consist of participating in, or intervening in, any political campaign on behalf of (or in
      opposition to) any candidate for public office, your organization will not qualify for tax-
      exempt status under section 501(c)(3). Such participation or intervention includes the
      publishing or distributing of statements.

      Whether your organization is participating or intervening, directly or indirectly, in any
      political campaign on behalf of (or in opposition to) any candidate for public office
      depends upon all of the facts and circumstances of each case. Certain voter education
      activities or public forums conducted in a non-partisan manner may not be prohibited
      political activity under section 501(c)(3), while other so-called voter education activities
      may be prohibited.

Effective date of exemption

      Most organizations described in this chapter that were organized after October 9, 1969,
      will not be treated as tax exempt unless they apply for recognition of exemption by filing
      Form 1023. These organizations will not be treated as tax exempt for any period before
      they file Form 1023, unless they file the form within 15 months from the end of the
      month in which they were organized. If the organization files the application within this
      15-month period, the organization's exemption will be recognized retroactively to the
      date it was organized. Otherwise, exemption will be recognized only for the period after
      the IRS receives the application. The date of receipt is the date of the U.S. postmark on
      the cover in which an exemption application is mailed or, if no postmark appears on the
      cover, the date the application is stamped as received by the IRS.

      Private delivery service. If a private delivery service designated by the IRS, rather than
      the U.S. Postal Service, is used to deliver the application, the date of receipt is the date
      recorded or marked by the private delivery service. At the time this publication was
      printed, the following private delivery services had been designated by the IRS.
             Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon
             Service, and Second Day Service.
             DHL Worldwide Express (DHL): DHL "Same Day" Service, and DHL USA
             Overnight.
             Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight,
             and FedEx 2Day.
             United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS
             2nd Day Air, and UPS 2nd Day Air A.M.

      Amendments to enabling instrument required. If an organization is required to alter its
      activities or to make substantive amendments to its enabling instrument, the ruling or


                                              D1.33
                  IRS Publication 557 – Tax-exempt Organizations

       determination letter recognizing its exempt status will be effective as of the date the
       changes are made. If only a nonsubstantive amendment is made, exempt status will be
       effective as of the date it was organized, if the application was filed within the 15-month
       period, or the date the application was filed.

Extensions of time for filing

       There are two ways organizations seeking exemption can receive an extension of time for
       filing Form 1023.
           1. Automatic 12-month extension. Organizations will receive an automatic 12-
              month extension if they file an application for recognition of exemption with the
              IRS within 12 months of the original deadline. To get this extension, an
              organization must add the following statement at the top of its application: "Filed
              Pursuant to Section 301.9100-2."
           2. Discretionary extensions. An organization that fails to file a Form 1023 within
              the extended 12-month period will be granted an extension to file if it submits
              evidence (including affidavits) to establish that:
                      a. It acted reasonably and in good faith, and
                      b. Granting a discretionary extension will not prejudice the interests of the
                         government.
       How to show reasonable action and good faith. An organization acted reasonably and
       showed good faith if at least one of the following is true.
           1. The organization requests relief before its failure to file is discovered by the IRS.
           2. The organization failed to file because of intervening events beyond its control.
           3. The organization exercised reasonable diligence (taking into account the
              complexity of the return or issue and the organization's experience in these
              matters) but was not aware of the filing requirement.
           4. The organization reasonably relied upon the written advice of the IRS.
           5. The organization reasonably relied upon the advice of a qualified tax professional
              who failed to file or advise the organization to file Form 1023. An organization
              cannot rely on the advice of a tax professional if it knows or should know that he
              or she is not competent to render advice on filing exemption applications or is not
              aware of all the relevant facts.

       Not acting reasonably and in good faith. An organization has not acted reasonably and
       in good faith under the following circumstances.
           1. It seeks to change a return position for which an accuracy-related penalty has
              been or could be imposed at the time the relief is requested.


                                              D1.34
           IRS Publication 557 – Tax-exempt Organizations

   2. It was informed of the requirement to file and related tax consequences, but chose
      not to file.
   3. It uses hindsight in requesting relief. The IRS will not ordinarily grant an
      extension if specific facts have changed since the due date that makes filing an
      application advantageous to an organization.

Prejudicing the interest of the government. Prejudice to the interest of the government
results if granting an extension of time to file to an organization results in a lower total
tax liability for the years to which the filing applies than would have been the case if the
organization had filed on time. Before granting an extension, the IRS may require the
organization requesting it to submit a statement from an independent auditor certifying
that no prejudice will result if the extension is granted.

The interests of the Government are ordinarily prejudiced if the tax year in which the
application should have been filed (or any tax year that would have been affected had the
filing been timely) are closed by the statute of limitations before relief is granted. The
IRS may condition a grant of relief on the organization providing the IRS with a
statement from an independent auditor certifying that the interests of the Government are
not prejudiced.

Procedure for requesting extension. To request a discretionary extension, an
organization must submit (to the IRS address shown on Form 8718) the following:
   •   A statement showing the date Form 1023 was required to have been filed and the
       date it was actually filed.
   •   Any documents relevant to the application.
   •   An affidavit describing in detail the events that led to the failure to apply and to
       the discovery of that failure. If the organization relied on a tax professional's
       advice, the affidavit must describe the engagement and responsibilities of the
       professional and the extent to which the organization relied on him or her.
   •   This affidavit must be accompanied by a dated declaration, signed by an
       individual who has personal knowledge of the facts and circumstances, who is
       authorized to act for the organization, which states, "Under penalties of perjury, I
       declare that I have examined this request, including accompanying documents,
       and, to the best of my knowledge and belief, the request contains all the relevant
       facts relating to the request, and such facts are true, correct, and complete."
   •   Detailed affidavits from individuals having knowledge or information about the
       events that led to the failure to make the application and to the discovery of that
       failure. This includes the organization's return preparer, and any accountant or
       attorney, knowledgeable in tax matters, who advised the taxpayer on the



                                       D1.35
                  IRS Publication 557 – Tax-exempt Organizations

               application. The affidavits must describe the engagement and responsibilities of
               the individual and the advice that he or she provided.
           •   These affidavits must include the name, current address, and taxpayer
               identification number of the individual, and be accompanied by a dated
               declaration, signed by the individual, which states: "Under penalties of perjury, I
               declare that I have examined this request, including accompanying documents,
               and, to the best of my knowledge and belief, the request contains all the relevant
               facts relating to the request, and such facts are true, correct, and complete."
           •   The organization must state whether the returns for the tax year in which the
               application should have been filed or any tax years that would have been affected
               by the application had it been timely made is being examined by the IRS, an
               appeal's office, or a federal court. The organization must notify the IRS office
               considering the request for relief if the IRS starts an examination of any such
               return while the organization's request for relief is pending.
           •   The organization, if requested, has to submit copies of its tax returns, and copies
               of the returns of other affected taxpayers.

       A request for this relief is a request for a letter ruling, which must be submitted as a
       request for a letter ruling and be accompanied by the applicable user fee.

Notification from IRS

       Organizations filing Form 1023 and satisfying all requirements of section 501(c)(3) will
       be notified of their exempt status in writing.

Filing Form 1023 to establish exemption

       If the organization wants to establish its exemption with the IRS and receive a ruling or
       determination letter recognizing its exempt status, it should file Form 1023. By
       establishing its exemption, potential contributors are assured by the IRS that
       contributions will be deductible. A subordinate organization (other than a private
       foundation) covered by a group exemption letter does not have to submit a Form 1023 for
       itself.



                                  Articles of Organization
Your organization must include a conformed copy of its articles of organization with the
application for recognition of exemption. This may be its trust instrument, corporate charter,
articles of association, or any other written instrument by which it is created.



                                               D1.36
                 IRS Publication 557 – Tax-exempt Organizations

Organizational Test
      The articles of organization must limit the organization's purposes to one or more of
      those described at the beginning of this chapter and must not expressly empower it to
      engage, other than as an insubstantial part of its activities, in activities that do not further
      one or more of those purposes. These conditions for exemption are referred to as the
      organizational test.

      Section 501(c)(3) is the provision of law that grants exemption to the organizations
      described in this chapter. Therefore, the organizational test may be met if the purposes
      stated in the articles of organization are limited in some way by reference to section
      501(c)(3).

      The requirement that your organization's purposes and powers must be limited by the
      articles of organization is not satisfied if the limit is contained only in the bylaws or other
      rules or regulations. Moreover, the organizational test is not satisfied by statements of
      your organization's officers that you intend to operate only for exempt purposes. Also,
      the test is not satisfied by the fact that your actual operations are for exempt purposes.

      In interpreting an organization's articles, the law of the state where the organization was
      created is controlling. If an organization contends that the terms of its articles have a
      different meaning under state law than their generally accepted meaning, such meaning
      must be established by a clear and convincing reference to relevant court decisions,
      opinions of the state attorney general, or other appropriate state authorities.

Dedication and Distribution of Assets
      Assets of an organization must be permanently dedicated to an exempt purpose. This
      means that should an organization dissolve, its assets must be distributed for an exempt
      purpose described in this chapter, or to the federal government or to a state or local
      government for a public purpose. If the assets could be distributed to members or private
      individuals or for any other purpose, the organizational test is not met.
      Dedication. To establish that your organization's assets will be permanently dedicated to
      an exempt purpose, the articles of organization should contain a provision insuring their
      distribution for an exempt purpose in the event of dissolution. Although reliance may be
      placed upon state law to establish permanent dedication of assets for exempt purposes,
      your organization's application probably can be processed much more rapidly if its
      articles of organization include a provision insuring permanent dedication of assets for
      exempt purposes.

      Distribution. Revenue Procedure 82-2, 1982-1 C.B. 367, identifies the states and
      circumstances in which the IRS will not require an express provision for the distribution
      of assets upon dissolution in the articles of organization. The procedure also provides a
      sample of an acceptable dissolution provision for organizations required to have one.

                                               D1.37
          IRS Publication 557 – Tax-exempt Organizations


If a named beneficiary is to be the distributee, it must be one that would qualify and
would be exempt within the meaning of section 501(c)(3) at the time the dissolution takes
place. Since the named beneficiary at the time of dissolution may not be qualified, may
not be in existence, or may be unwilling or unable to accept the assets of the dissolving
organization, a provision should be made for distribution of the assets for one or more of
the purposes specified in this chapter in the event of any such contingency.

Rev. November 1999




                                      D1.38
                                     Taxpayer Tips
                       Common Errors Made by Exempt Organizations

                                     Tips When Filing Form 990


   The following excerpts were downloaded from the IRS’ website. The information documented
   below is subject to change by the IRS. Therefore, for the most up-to-date version of this
   information, please go to:

                               www.irs.ustreas.gov/prod/bus_info/eo/tax-tips990.html


                                                                                                    Percent of
Tips When Filing Form 990                                                                            Returns
                                                                                                     in Error
Complete Schedule A (Form 990) if your organization is required to file Form 990 and is a
§ 501(c)(3), § 501(e), § 501(f), § 501(k) or § 501(n) organizations or a § 4947(a)(1)
nonexempt charitable trust. Be sure to do the following:
    • Complete all applicable line items;                                                             36.1%
    • Answer "Yes", "No" or "N/A" to each question;
    • Make an entry on all total lines (including zero when appropriate);
    • Enter "None" or "N/A" if an entire Part does not apply.

Sign the return. An officer of the organization must sign the return. For a corporation or
association, this officer may be the president, vice president, treasurer, asst. treasurer, chief
                                                                                                      16.5%
accounting officer or tax officer. For a trust, the authorized trustee(s) must sign. A receiver,
trustee or assignee must sign any return he or she files for a corporation or association.

Complete Schedule A, Part IV-A, Support Schedule if you checked a box on line 10, 11 or
                                                                                                      15.5%
12 of Part IV-A

Be sure your tax year is correct. Indicate your tax period in the heading of Form 990. A
calendar tax year begins on January 1 and ends on December 31. A fiscal tax year begins
the month the organization's fiscal year began and ends 12 months later. For a short tax              9.8%
period (less than 12 months), show the calendar or fiscal month, day and year beginning
the short period and the month, day and year the short period ends.

Complete Part IV, Balance Sheets. All organizations must complete all lines both column
(A) and (B), or indicate on those lines "N/A" or attach a schedule including the information
and indicate on the applicable line that a schedule is attached. Part IV-A and Part IV-B              6.2%
must also be completed if applicable (see specific requirements on Page 20 of Form 990
Instructions.

   Thursday, 10-Feb-2000 10:33:52 EST

                                                    D1.39
                                  Taxpayer Tips
                    Common Errors Made by Exempt Organizations
                               Tips When Filing Form 990-EZ


 The following excerpts were downloaded from the IRS’ website. The information documented
 below is subject to change by the IRS. Therefore, for the most up-to-date version of this
 information, please go to:

                           www.irs.ustreas.gov/prod/bus_info/eo/tax-tips990ez.html


                                                                                                Percent
                                                                                                  of
Tips When Filing Form 990-EZ
                                                                                               Returns
                                                                                               in Error
Complete Schedule A (Form 990) if your organization is required to file Form 990 and
is a § 501(c)(3), § 501(e), § 501(f), § 501(k) or § 501(n) organizations or a § 4947(a)(1)
nonexempt charitable trust. Be sure to do the following:
     • Complete all applicable line items;                                                      53.9%
     • Answer "Yes", "No" or "N/A" to each question;
     • Make an entry on all total lines (including zero when appropriate);
     • Enter "None" or "N/A" if an entire Part does not apply.
File Form 990 instead of Form 990-EZ if your organization's gross receipts (total of
Form 990-EZ, Part I, Lines 5(b), 6(b), 7(b) and 9) during the year total more than              14.8%
$100,000 and total assets at the end of the year are more than $250,000.
Be sure your tax year is correct. Indicate your tax period in the heading of Form 990-
EZ. A calendar tax year begins on January 1 and ends on December 31. A fiscal tax
year begins the month the organization's fiscal year began and ends 12 months later. For        5.5%
a short tax period (less than 12 months), show the calendar or fiscal month, day and
year beginning the short period and the month, day and year the short period ends.
Sign the return. An officer of the organization must sign the return. For a corporation or
association, this officer may be the president, vice president, treasurer, asst. treasurer,
chief accounting officer or tax officer. For a trust, the authorized trustee(s) must sign. A    4.7%
receiver, trustee or assignee must sign any return he or she files for a corporation or
association.
Complete Part II, Balance Sheets. All organizations must complete all lines both
column (A) and (B) of Part II and may not submit a substitute balance sheet. Indicate           3.9%
"N/A" on lines that do not apply.

 Thursday, 10-Feb-2000 10:44:34 EST


                                                 D1.40
     The Top Ten Reasons For Delays In Processing Exempt Organization
                              Applications
                 (Reprinted from April 1997 Ohio Key District EP/EO Update)


The following excerpts were downloaded from the IRS’ website. The information documented
below is subject to change by the IRS. Therefore, for the most up-to-date version of this
information, please go to:

                            www.irs.ustreas.gov/prod/bus_info/eo/topten.html



Number 10. Is there enough financial data?
     Applications should include the income and expenses for the last three completed fiscal
     years, and a partial year for the year of application up to within 60 days of the
     application. If the organization has completed less than a full year, it should submit two
     years proposed budgets.

Number 9. In what month does the annual accounting period end?
     Applications should indicate the end of their fiscal year. It is a good idea to check for
     consistency. Does the fiscal year ending date stated on the application agree with the
     fiscal year ending date stated in the by-laws, on the financial statements, and on any prior
     returns filed?

Number 8. Did you provide the required information on the principal officers and board of
directors?
   Applications should list the following information concerning the governing officials:
                  1. names,
                  2. addresses,
                  3. phone numbers,
                  4. titles and positions,
                  5. annual compensation.

Number 7. Did you provide enough information on the activities to show us how your
exempt purpose will be achieved?
      Please don't restate your purpose, but explain the specific activities you will carry on to
      achieve that purpose. You should consider a "who, what, when, where and why"
      approach. You should explain past, present, and planned activities. If you haven't started
      an activity yet, develop your plans well enough that we can have a clear understanding of
      how it will operate.




                                             D1.41
     The Top Ten Reasons For Delays In Processing Exempt Organization
                              Applications

Number 6. Did you complete all required schedules?
     You should check the line items on the financial statements. Some lines require
     supporting schedules.

Number 5. Did you complete all required pages?
     To make a determination, the information contained on the pages and schedules of Form
     1023 and Form 1024 is necessary. On Form 1023, there are various schedules and pages
     that must be filled out for churches, schools, hospitals, private operating foundations,
     scholarships, supporting organizations, and child care organizations.

Number 4. Did a principal officer sign page one of Form 1023 or Form 1024?
     A principal officer such as the president, vice president, secretary, or treasurer should
     sign the application on page one. If anyone else signs the form, a completed Power of
     Attorney, Form 2848, should accompany the application.

Number 3. Did you submit a copy of your by-laws?
     You need to send a copy of the by-laws, code of regulations, or any other document that
     sets out the organization's rules of operation. If the organization has not adopted such
     rules, you need to check the box on page one of the application, Form 1023 or Form
     1024.

Number 2. Did you attach a complete copy of your organizing document and all
amendments?
     If the applicant is a corporation, this would be a copy of the articles of incorporation that
     shows it has been filed with and approved by the state. If the applicant is not
     incorporated, it should have a similar organizing document. This could be a constitution,
     articles of association, or by-laws. Whatever the document is called, it must at the
     minimum state: the legal name, the purposes, and the date of adoption. The document
     should be signed by at least two officers of the organization. A trust document must be
     signed by the trustees and show the date of formation.

The Number 1 reason for delays in processing exempt organization applications is . . .
                          INCORRECT OR NO USER FEE!

       The payment required for a determination of exemption is $150 or $500. (See Form
       8718, User Fee for Exempt Organization Determination Letter Request.) If your gross
       receipts are not expected to exceed $10,000 annually, you can qualify for the lower user
       fee of $150, but you must complete the Certification on Form 8718 in addition to sending
       the payment. The financial information sent with applications is checked to verify that the
       organization's gross receipts, activities, and user fee payment are consistent.




                                              D1.42
     The Top Ten Reasons For Delays In Processing Exempt Organization
                              Applications
Now that you know the ten most common pitfalls in the EO application process, we hope you
can avoid them. If your application is completed correctly initially, and sent with all required
documents and schedules, there is a good chance your organization could be recognized as
exempt with no further contact. If there is contact, the agent can address the technical issues that
need to be resolved without taking up your time trying to just get a complete application.

Thursday 29-Sep-1998 08:34:09 EDT




                                               D1.43
                                        15223-465-03700-8
                                               76-9999999




Locking Horns NFL Booster Club
PMB 45886
Rambling, TX 55229




                                 D2.1
                                                                                     76-0000000




Almost Wranglers FFA Booster Club, Inc.
9811 Lone Prairie Way
Dusty, TX 88533




                                                                                76-0000000



                                           Almost Wranglers FFA Booster Club, Inc.
                                           9811 Lone Prairie Way
                                           Dusty, TX 88533




                                    D2.2
D2.3
D2.4
D2.5

       04/02/01
D2.6

       04/02/01
D2.7

       04/02/01
D2.8

       04/02/01
                You can
              only choose
               1 of these
                items. If
               you don’t
              know about
                   your
                 support,
               choose “j”
              and the IRS
                   will
               determine
                   your
                category.




D2.9

       04/02/01
                   This may
                   be “Yes.”
                    The rest
                     of the
                    answers
                   should be
                     “No.”




D2.10

        04/02/01
D2.11

        04/02/01
D2.12

        04/02/01
D2.13

        04/02/01
D2.14

        04/02/01
INTERNAL REVENUE SERVICE                                                     DEPARTMENT OF THE TREASURY
DISTRICT DIRECTOR
PO BOX 2508
CINCINNATI, OH 45201
                                                         Employer Identification
                                                         Number:
Date: APR 07 1999                                          76-9999999
                                                         DLN:
Hollywood Drama Booster Club                               99999999999999
PO Box 227                                               Contact Person:
Famousfaces, TX 90210                                      John Moneybags                  ID# 99999
                                                         Contact Telephone Number:
                                                           (225) 333-4444
                                                         Accounting Period Ending:
                                                           June 30
                                                         Foundation Status Classification:
                                                           509(a)(2)
                                                                                                     Indicates
                                                         Advance Ruling Period Begins:
                                                                                                   Temporary
                                                           September 22, 1998                      Tax-exempt
                                                         Advance Ruling Period Ends:                  Status
                                                           June 30, 2003
                                                         Addendum Applies:
                                                           No
Dear Applicant:

       Based on information you supplied, and assuming your operations will be as stated in your application for
recognition of exemption, we have determined you are exempt from federal income tax under section 501(a) of
the Internal Revenue Code as an organization described in section 501(c)(3).

      Because you are a newly created organization, we are not now making a final determination of your
foundation status under section 509(a) of the Code. However, we have determined that you can reasonably
expect to be a publicly supported organization described in section 509(a)(2).

      Accordingly, during an advance ruling period you will be treated as a publicly supported organization,
and not as a private foundation. This advance ruling period begins and ends on the dates shown above.

       Within 90 days after the end of your advance ruling period, you must send us the information needed to
determine whether you have met the requirements of the applicable support test during the advance ruling
period. If you establish that you have been a publicly supported organization, we will classify you as a section
509(a)(1) or 509(a)(2) organization as long as you continue to meet the requirements of the applicable support
test. If you do not meet the public support requirements during the advance ruling period, we will classify you
as a private foundation for future periods. Also, if we classify you as a private foundation, we will treat you as a
private foundation from your beginning date for purposes of section 507(d) and 4940.

      Grantors and contributors may rely on our determination that you are not a private foundation until 90
days after the end of your advance ruling period. If you send us the required information within the 90 days,
grantors and contributors may continue to rely on the advance determination until we make a final determination
of your foundation status.

                                                                                             Letter 1045 (DO/CG)


                                                      D2.15

                                                                                                            04/02/01
Hollywood Drama Booster Club                                                                           Page 2


         If we publish a notice in the Internal Revenue Bulletin stating that we will no longer treat you as a
publicly supported organization, grantors and contributors may not rely on this determination after the date we
publish the notice. In addition, if you lose your status as a publicly supported organization, and a grantor or
contributor was responsible for, or was aware of, the act or failure to act, that resulted in your loss of such status,
that person may not rely on this determination from the date of the act or failure to act. Also, if a grantor or
contributor learned that we had given notice that you would be removed from classification as a publicly
supported organization, then that person may not rely on this determination as of the date he or she acquired
such knowledge.

       If you change your sources of support, your purposes, character, or method of operation, please
let us know so we can consider the effect of the change on your exempt status and foundation status. If
you amend your organizational document or bylaws, please send us a copy of the amended document or
bylaws. Also, let us know all changes in your name or address.

      As of January 1, 1984, you are liable for social security taxes under the Federal Insurance
Contributions Act on amounts of $100 or more you pay to each of your employees during a calendar
year. You are not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA).

       Organizations that are not private foundations are not subject to the private foundation excise
taxes under Chapter 42 of the Internal Revenue Code. However, you are not automatically exempt from
other federal excise taxes. If you have any questions about excise, employment, or other federal taxes,
please let us know.

        Donors may deduct contributions to you as provided in section 170 of the Internal Revenue Code.
Bequests, legacies, devises, transfers, or gifts to you or for your use are deductible for Federal estate and
gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code.

       Donors may deduct contributions to you only to the extent that their contributions are gifts, with
no consideration received. Ticket purchases and similar payments in conjunction with fundraising
events may not necessarily qualify as deductible contributions, depending on the circumstances.
Revenue Ruling 67-246, published in Cumulative Bulletin 1967-2, on page 104, gives guidelines
regarding when taxpayers may deduct payments for admission to, or other participation in, fundraising
activities for charity.

       You are not required to file Form 990, Return of Organization Exempt From Income Tax, if your
gross receipts each year are normally $25,000 or less. If you receive a Form 990 package in the mail,
simply attach the label provided, check the box in the heading to indicate that your annual gross receipts
are normally $25,000 or less, and sign the return. Because you will be treated as a public charity for
return filing purposes during your entire advance ruling period, you should file Form 990 for each year
in your advance ruling period that you exceed the $25,000 filing threshold even if your sources of
support do not satisfy the public support test specified in the heading of this letter.


                                                                                      Letter 1045 (DO/CG)
Hollywood Drama Booster Club                                                                           Page 3




                                                       D2.16

                                                                                                                04/02/01
                            New Ruling From the IRS for 2008
                     For Exempt Organizations 501(c)(3) Corporations


The new rule is beginning in 2008, exempt organizations (501(c)(3)) that do not file either

a Form 990EZ or Form 990 are required to file certain information electronically with

the IRS each year. If a small exempt organization does not comply, its 501(c)(3) status

will automatically be revoke after the third year of non-compliance. So beginning is

after 2010, an organization can have its exemption automatically revoked if it doesn’t

file this information electronically.



Example: For an organization with a fiscal year of July 1, 2007 through June 30, 2008

                the organization will have to file this information after its year end of

                June 30, 2008



The information to be supplied is

        Legal name

        Any other names used by the organization

        Mailing address

        Website address, if applicable

        Federal employer identification number

        Name and address of principle officer (probably president or treasurer)

        Year end of the organization

        Gross receipts




                                                     D2.16

								
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