Many people think PBUSA is too good to be true.  How can joining an organization result in immediate tax-exemption?  

Let us assure you that it is not too good to be true. PBUSA is a recognized by the IRS as a 501(c)(3) tax-exempt organization. PBUSA also has a "group letter ruling" from the IRS that authorizes PBUSA to provide general oversight of, and provide 501(c)(3) status to, PBUSA's members. PBUSA's members must be booster clubs that support a school, a school music or athletic club, or a dance, gym or other similar school support organization. Our members also must be operated and organized as tax-exempt organizations and include certain IRS-required language in their bylaws or other governing documents. Joining may be completed online, and once complete and your joining fee and first year dues are paid your organization will receive a membership certificate indicating your 501(c)(3) federal tax-exempt status.

You may also be interested in:

PBUSA Exemption Letter from the IRS

PBUSA Group Exemption Letter from the IRS

Group Exemptions -- IRS Pub 4573

Look up PBUSA on the IRS Web site

• Search for "Parent Booster USA" (be sure to include the quotation marks!), or
• Search for 30-0281785, PBUSA's EIN)

PBUSA membership eligibility check-list

PBUSA Overview Brochure

PBUSA policy on Individual Fundraising Accounts (requirements for groups that use IFAs)