Booster Clubs
Adopted: 9/10/25
Philosophy
The purpose of this policy is to provide guidance and direction on how Booster Clubs should function in the South Sanpete School District.
Policy
Booster Clubs are created at the school level and they are organized to help promote, support and improve the extracurricular activities of the school. Much of the booster club’s responsibility involves fundraising. Booster clubs should begin each year with specific goals in mind before determining the dollar amount needed in fundraising events. Funds held in the booster account are considered booster funds and will not be used for purposes other than agreed upon by the booster club. However, the use of booster club funds must be in accordance with State, District, and School policies and they must also be approved by the building Principal.
It is important that all funds collected through fundraising efforts are spent for the purposes they were collected. To ensure the taxability and appropriateness of all fundraisers, they must be approved in writing by the building Principal under direction of the Superintendent.
There must be a clear distinction between booster funds and school program funds. Transfers should not be made from school funds to booster funds. However, transfers can be made from booster funds to school funds.
At the end of each school year the Booster Club must decide how to use the remaining funds in their account. Whether to hold them over to the next year or transfer the funds to the program they support. Once funds are transferred to the school program account, they are considered a donation to the school program and are no longer considered booster funds.
Extreme care must be used when choosing a fundraising activity. The District is liable for any activity which appears to have the District’s endorsement. Fundraisers should not obligate the club or school without prior approval from the building Principal. Fundraisers should not put children at risk. Proper supervision is always necessary.
When cash is involved in fundraising, it is the responsibility of the club leadership to ensure proper controls are in place. Money should always be counted by more than one person. Activities involving ticket or product sales must be reconciled. A copy of these forms must be kept with the copy of the receipt. All cash should be deposited immediately. Booster club funds must be deposited into a bank account that is controlled by the school. To meet state guidelines and follow the Money Management Act, money received must be deposited into the school account at least every three business days.
All fundraisers meeting the Utah State Tax Commission’s guidelines and those approved by District and/or school policies are considered nontaxable. Fundraisers that involve providing labor are not subject to sales tax (Car Washes, Hit a-thons Yard Sales, etc.). The sale of coupon cards is also not subject to sales tax because the tax is collected and charged at the time the coupon is redeemed.
Examples of proper use of funds raised include but are not limited to:
- Purchase of equipment, material, or supplies.
- Costs of improvements to facilities or fields.
- To cover the cost of transportation, lodging, or other travel costs.
- Reduce overall costs of student participants.
Formation of a Parent Group or Booster Club
- Meet with the building Principal to discuss the organization of the group or club and obtain approval to proceed with organization.
- Obtain all necessary forms, instructions, policies and guidelines pertaining to the development or organization of parent groups, or booster clubs from the building Principal.
- Develop a constitution which states:
- The Group Name
- The group or club purpose
- Qualifications for membership
- Officers of the group or club
- Duties and terms of officers
- Time, place, and frequency of meetings
- An effective date
- Submit the constitution to the building Principal for approval.
- Develop and submit a budget to the building Principal.
Utah Admin. Rules: R277-113(5), R277-408(3)
South Sanpete School District Policies: DBK, DBKA, DJ, DJA
