Calhoun County Independent School District

Booster Clubs

This resource page is to assist parent organizations and booster clubs in meeting district, University Interscholastic League (UIL), state and federal requirements. Even though a parent organization or booster club works very closely with the school district, it is a separate entity from the district. In addition, a parent organization / booster club must adhere to various district policies, UIL guidelines, and state and federal regulatory guidelines.

Parent organizations/booster clubs should obtain competent, independent counsel on accounting and tax matters related to their specific circumstances.

State Contacts

Federal Contacts

Resources & Information

The following links were downloaded from the Web sites in June, 2018. The information is subject to change. Always check the Web sites listed for the most up-to-date version.

CCISD ISD Policy Online

• GE (Local & Legal): Relations with Parent Organizations
• GKD (Local, Legal & Regulation): Community Relations - Non-school Use of School Facilities

State of Texas

• Texas State Tax Exemption for Nonprofit Organizations:
  • Information
  • Publications
• Texas Franchise Tax - Frequently Asked Questions
• Texas Sales Tax - Frequently Asked Questions
• University Interscholastic League (UIL)
  • Booster Club Guidelines

Federal - Internal Revenue Service

• Application for Recognition of Exemption - Section 501(c)(3)
• Frequently Asked Questions About Tax-Exempt Organizations
• Tax Deductible Contributions Information
• Exemption Requirements
• Filing Requirements
• Unrelated Business Income Tax General Rules
• Private Foundation
• Publication 557 - Tax Exempt Organizations 
• Employers ID Numbers (EID's) 
• The Top Ten Reasons for Delays in Processing Exempt Organization Applications