Autonomous Booster Clubs
The specific rules that relate solely to autonomous booster clubs are as follows:
- A letter must be submitted to the district stating the organization wants to be considered an autonomous booster club and not part of the district’ internal booster organizations.
- Autonomous booster clubs must file the appropriate Articles of Incorporation with the state of Michigan Department of Consumer and Industry Services Corporation, Securities and Land Development Bureau. A copy of this original filing must be on file with the district.
- Sales tax must be collected, where appropriate, and turned over to the state in accordance with sales tax regulations. Annual Sales Tax Returns must be filed with the state.
- Federal tax and 1099 reporting must be filed in accordance with IRS regulations.
- Under no circumstance shall an autonomous booster club use the district’s tax ID number for any purpose whatsoever, including fund raising and deposit purposes.
- An autonomous booster club may not pay or otherwise reimburse any employee or volunteer of the district for services performed for the benefit of the district or any group directly associated with the district. This includes gifts over $25.00 in value.
Internal Booster Clubs
The specific rules that relate solely to internal booster clubs are as follows:
- Checks will be processed through the district’s accounting system. Requests for checks must be made by the Thursday prior to the check run, and must be signed by a booster club authorized signer as well as the building principal.
- Internal booster clubs may legally use the district’s tax ID number in transacting all business.
- The booster club will have unrestricted access to its account records. One day’s advanced notice to review records will be appreciated, but will not be required.
- The district will be responsible for all filing requirements.
- Sales taxes, as appropriate, must be turned over to the district for filing with the state.
- An internal booster club may not pay or otherwise reimburse any employee or volunteer of the district for services performed for the benefit of the district or any group directly associated with the district.
Revised: 10/5/06, 1/4/07