EIN Numbers Tax Exemption Status

Fund-raisers and other activities conducted by booster clubs must be approved by the high school administration and notification given to the athletic department. Booster Clubs must complete required Request for Fundraising Activity forms in advance of any fundraising events.

The school district’s independent auditors have indicated that all booster clubs must file for an Employer Identification Number. Organizations are not permitted to use the school district’s ID number for banking or any other purposes. Boosters can obtain an Employer Identification Number either by filing form SS-4 (www.irs.gov) or call 1-877-829-5500 to obtain a number immediately over the phone.

In addition, Booster clubs must file form 1023 – Application for Recognition of Exemption under Section 501C (3) of the IRS Code to gain status as a tax exempt organization. Doing so would allow any donations to a Booster Club to be tax deductible to the donor, but would not exempt the organization from paying PA Sales Tax. Boosters can obtain Sales Tax Exemption by filing form Rev-72 with the PA Department of Revenue.

Application for PA Tax Exemption requires the following information:

1. Most current financial statements.
2. Copy of the IRS Determination Letter if the organization has been granted 501 © (3) status.
3. Copy of organization’s by-laws

PVSD Board Policy requires submission of a financial report which includes a record of all receipts and expenditures. This shall be provided to the Superintendent as often as the organization files a report but minimally one time per year.