Procedure 4115 - School-Support Organizations

Volunteer Organizations are defined as boosters, parent groups and /or PTA/PTSA/PTO/PTSO groups (non-profit organizations). 

The following guidelines are provided for use by Volunteer Organizations, which are involved in money-raising activities: 

A. Local non-profit organizations should be incorporated as nonprofit organizations. 

B. In order to receive nonprofit status, the group must file articles of incorporation and bylaws with the Secretary of State. A nonprofit organization must adhere to state laws [RCW 24.03]. 

C. The board of directors of the school district has established a fee schedule that governs the use of facilities by a school-support organization (policy number 4330, Community Use of School Facilities). 

D. The nonprofit organization must operate without cost to the district. 

E. The Washington State Gambling Commission, the Department of Licensing and the Internal Revenue Service have licensing regulations covering fund raising activities by nonprofit organizations. 

  1. A nonprofit corporation may conduct sales or benefit affairs which include athletic or sports events, bazaars, benefits, campaigns, circuses, contests, dances, drives, entertainments, exhibitions, expositions, parties, performances, picnics, sales, social gatherings, theaters, and variety shows [RCW 19.09.202(13)]. 
  2. A nonprofit corporation may operate bingo activities, raffles, and amusement games under requirements regulated by the Washington State Gambling Commission [RCW 9.46]. 
  3. A charitable organization involved in sales and benefits grossing of $5,000 must obtain IRS recognition. 
  4. When bingo, raffles, and amusement games are conducted, the State Gambling Act controls these activities. These activities may be conducted by nonprofit organizations without a gambling permit under certain conditions specified in law [RCW 9.46.0321]. However, a nonprofit organization must obtain IRS recognition as a tax-exempt association regardless of gross income. 

F. Joint ventures between a school and a volunteer organization must be approved by the principal and the district administration office. 

G. See Attachment No. 1 and Attachment No. 2. 

H. Form No. 1, Form No. 2, Form No. 3 and/or Form No. 4 must be completed if applicable. 

Adoption:

Adopted: July 10, 2003
Revised: July 26, 2007