a booster club that supports the activities of a school, a school music, athletic, academic or other booster club (includes dance and arts-related schools);



funded substantially by receipts from volunteer-led fundraising activities such as catalog sales (i.e. gift wrap, cookie dough, and the like), carnivals and festivals, auctions and similar activities, and from donations;



organized and operated as a charitable and educational tax-exempt organization, and has included the following IRS-required language in its governing documents (e.g., Constitution, Articles of Incorporation, Bylaws), or will immediately amend its governing documents to include this language:



This organization is organized and operated exclusively for charitable and educational purposes within the meaning of 501(c)(3) of the Internal Revenue Code.



Upon dissolution of this organization, its assets shall be disposed of exclusively for the purposes of the corporation or distributed to such organizations organized and operated exclusively for charitable purposes which shall, at the time, qualify as exempt organization under section 501(c)(3), or shall be distributed to the federal government, or to a state or local government, for a public purpose.



No part of the net earnings of the corporation shall inure to the benefit of or be distributed to any director, employee or other individual, partnership, estate, trust or corporation having a personal or private interest in the corporation. Compensation for services actually rendered and reimbursement for expenses actually incurred in attending to the affairs of this organization shall be limited to reasonable amounts.



No substantial amount of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation and this organization shall not intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office.



agrees to provide, upon request, copies of its governing documents (i.e. Constitution, Articles of Incorporation or Bylaws) for review by PBUSA.



understands that each PBUSA member booster club must annually file an information return, Form 990, with the IRS by the 15th day of the 5th month after the close of the organization's fiscal year (i.e. if your fiscal year closes June 30th, Form 990 must be filed by November 15th each year).



agrees to abide by the terms, conditions and policies for membership in PBUSA, as now existing or later amended, and requests to be included as a 501(c)(3) organization in the PBUSA group tax-exemption letter.