Secondary Education » Booster Clubs

Booster Clubs

Incorporation process for booster clubs seeking 501(c)(3) Nonprofit status


Refer to “Useful Forms” section.

List of fees

Some guidelines

Create a CA nonprofit corporation:

□ Corporation name must be unique.

□ Prepare Articles of Incorporation as a Public Benefit Corp for public & charitable purposes.

□ Agent of service is an Attorney or TBD President.

□ Send to Secretary of State with certification fee.

□ While waiting for approval, prepare and certify Bylaws. This step may take several meetings of your potential board members.

□ Prepare draft 1023: determine if you will file the 1023EZ or 1023.

Check to see if you have been entered in the database. Once entered:

□ Prepare Incorporator’s Statement:

□ Names (and addresses) of the initial board.

□ Incorporator Holds initial Organizational meeting and takes minutes:

□ Appoint new board members.

□ Actions to transact initial business of corporation: EIN, checking account, etc.;

□ Authorize board members and newly elected officers to take necessary actions.

□ Open private or PO Box for your business mailing address.

□ Apply for a city business license.

□ Determine if you need a sales permit; if so, apply.

□ Register online for Employer Identification Number (note: if you register by phone, it takes a few weeks for the official letter to arrive)

□ Open a checking account with EIN, articles, board resolution from initial Organizational meeting.

□ Order/Create Nonprofit Corporate Records book and file all documents

After Articles of Incorporation are certified and returned:

□ Apply for federal tax exempt status: 1023EZ online OR finalize and send IRS 1023:

□ File the Statement of Information SI-100 within 90 days of articles’ file date.

□ Register with the California Attorney General, Charity Registration Form, Form CT-1

□ Send bylaws and filing fee.

□ Due 30 days after receiving funds (deposited).

□ Send copy of 1023 and then send determination letter later.

□ Prepare raffle registration form (optional).

□ Apply for California tax exempt status: Prepare and send FTB 3500A

□ Send copy of IRS determination letter.

Copyright © 2015 Sumi M. Grossman. All Rights Reserved.

Some financial basics

Prepare a budget Consider software (QuickBooks) to help keep track of financials. Become a member of TechSoup for discounted software and other tech needs.


□ Record revenue and expenses

□ Reconcile bank accounts

□ Prepare financial statements upon request and for every board meeting

New Fiscal Year

□ Prepare IRS tax return 990N/990EZ/990

□ Prepare FTB tax return 199N/199

□ Prepare Attorney General RRF-1

□ Prepare Attorney General CT-NRP-1, CT-NRP-2 raffle forms (due September)

□ Prepare Secretary of State SI-100 biennially or if board changes


□ Prepare any other filings

□ Prepare School District Applications

□ Liability and other Insurance

Copyright © 2015 Sumi M. Grossman. All Rights Reserved.

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