BoosterLedger
For the parent who just got handed the books

Run the club's books like you've done this before.

You did not sign up to be an accountant. BoosterLedger turns the parts that trip up new booster and PTO treasurers into one clear plan: your IRS status and annual 990-N, your state's raffle and sales-tax rules, and clean cash records built for your club.

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3 layersIRS · state · club
All 50states supported
$99once, no subscription
A parent volunteer treasurer organizing a booster-club binder and laptop at a school event
first-year ready
Built on the rules that actually apply
IRS 501(c)(3) statusIRS Form 990-NState charity & raffle rulesState sales-tax rules

Published by the BoosterLedger Editorial Team · Primary sources checked August 23, 2026 · Editorial standards

The part nobody hands you with the checkbook

Three sets of rules, three different offices, one binder that keeps them straight.

A club that is fine with its own members can still lose its tax-exempt status with the IRS, or get a raffle shut down by the state. Here is how the layers stack, and who decides each one.

Layer 01 / federal

IRS status & the 990-N

Decided by: the IRS

Your club needs an EIN and, in most cases, 501(c)(3) recognition, then files the 990-N e-Postcard every year. Miss it three years running and the IRS auto-revokes your status. We map your filing window from your fiscal year end.

Layer 02 / state

Charity, raffle & sales tax

Decided by: your state's charity and tax offices

Most states regulate charitable registration, raffles and 50-50 draws, and when you owe sales tax on what you sell. These vary state to state, so we hand you the office to call and the exact questions, never a number we made up.

Layer 03 / club

Records, controls & handoff

Decided by: your board and members

Two signers on the big checks, receipts for every reimbursement, a clean monthly report, and a binder the next treasurer can actually pick up. The controls that keep good volunteers out of trouble.

See which rules apply to your club in two minutes.Run the free checkup
The deliverable

One kit, built around your state, club type, and fiscal year.

Answer a short intake about your club: state, type, fiscal year end, 501(c)(3) status, and whether you run raffles. The kit assembles your whole first year into one printable binder, personalized to exactly your case.

  • Intake axisstate + club type + fiscal year
  • Club typesbooster · PTO/PTA · youth sports
  • Formatprintable kit + fillable templates
  • Deliveryinstant, after checkout
Not the right fit? 30 days, full refund, no questions.
State-Personalized Treasurer Kit$99 once
990-N filing calendarYour filing window plus the next three years of deadlines, built from your fiscal year end.
Cash-handling & reimbursement templatesDeposit log, reimbursement form, and a two-signer cash policy tuned to your signer count.
Raffle & revocation starting pointsWhere to check on registering a raffle in your state, plus the plain-language rescue path if your status was auto-revoked.
Printable reports & handoff binderMonthly treasurer report, budget worksheet, audit-committee checklist, and a handoff list for the next treasurer.
Get the kit for $99
An organized treasurer's desk: a ledger binder, a laptop, neat stacks of receipts, and a calculator
What organized actually looks like

A calendar, clean records, and a binder the next treasurer can pick up.

The kit turns a shoebox of receipts into a system: dated deposits, receipts on file, a monthly report, and every deadline mapped before it sneaks up on you.

Why treasurers trust the kit

Built for the volunteer who just took over.

Bright line

We never state your state's raffle rule or sales-tax answer as fact when it genuinely varies. You get the office to call and the question to ask, not a number we invented.

Never invents your state's rulesOur one bright line
Plain language

The 990-N, auto-revocation, and cash controls, explained the way the last treasurer wishes someone had explained them to you. No accounting degree required.

Plain English, not tax jargonWritten for first-timers
Independent

BoosterLedger is an independent publisher, not your accountant and not a filing service. We give you an organized plan and point you to the IRS and your state to confirm and file yourself.

Independent, and honest about itSelf-help, not a filing service

Every kit is backed by a 30-day money-back guarantee. BoosterLedger is a new publisher, so we do not show customer reviews yet; the cards above describe how the kit is built, not testimonials.

Who it's for

Every club that spends other people's money.

Booster clubs

Athletic, band, and academic boosters managing dues, concessions, and fundraisers.

PTOs & PTAs

Parent groups running the book fair, the fun run, and a real annual budget.

Youth-sports teams

League and travel-team treasurers handling registrations, uniforms, and tournament cash.

New treasurers

Anyone who just inherited the binder, the bank login, and a year of catching up.

Our one bright line
We will never invent your state's rules to look more helpful.

Raffle licenses, charity registration, and sales-tax rules genuinely differ state to state and change often. A site that hands you a confident answer it made up is how good volunteers get a club fined. Where a fact is local, we hand you the framework instead: the office to call and the exact questions to ask.

BoosterLedger is an independent information publisher, not an accounting or law firm. We help you organize and file your own paperwork, and we make no promises about your tax-exempt status or any outcome.

How a state fact renders in the kit
Question to confirm
Whether your club needs a license before it sells raffle tickets.
Office that decides
Your state's charitable-gaming or Attorney General's office.
Ask them exactly
“Does a booster club need a raffle or gaming license, and is there a registration to file before we sell tickets?”
Free, before you pay anything

Four tools that tell you where you stand today.

T-01

Free Treasurer Checkup

Your first-year plan from a two-minute intake.

T-02

990-N Deadline Calculator

See exactly when your e-Postcard is due.

T-03

Budget Worksheet Generator

Build a club budget you can actually present.

T-04

Cash Count Sheet

A two-signer count sheet for every event and deposit.

Straight answers

Questions people ask before they start.

Do we need to file anything with the IRS every year?
Most small tax-exempt booster clubs and PTOs file the IRS Form 990-N (e-Postcard) once a year. As a framework, the 990-N is due by the 15th day of the 5th month after your fiscal year end, and the e-Postcard is generally for organizations whose gross receipts are normally at or under the current IRS threshold. Larger organizations file the 990-EZ or full 990 instead. Thresholds and rules change, so confirm what applies to your organization at irs.gov before you file.
What happens if we missed three years of filings?
If an organization does not file its required 990-series return for three consecutive years, the IRS automatically revokes its tax-exempt status. That is common with volunteer-run clubs where the books change hands. The IRS has reinstatement paths, and some are streamlined for smaller organizations that qualify. Our Treasurer Kit includes a plain-language walkthrough of what auto-revocation means and where to start, but we do not file for you and cannot promise an outcome. Confirm the current reinstatement process with the IRS.
Do we need a license to run a raffle or a 50-50?
Often, yes. Raffles and 50-50 drawings are regulated state by state, and many states require a charitable-gaming license or registration before you sell a single ticket. Some tie it to your charity registration, others run it through a separate gaming authority. We do not publish state-specific legal claims. Our kit gives you a starting point and names the type of office to contact so you can confirm your state's rules before you sell tickets.
Can our booster club pay coaches or stipends?
This is more complicated than it looks, and we do not give you a yes-or-no. Paying coaches or staff can raise worker-classification questions, school-district and league rules, and payroll and tax obligations, and getting it wrong can be costly. Treat it as a decision to make with a qualified professional and, where relevant, your school district, and confirm tax treatment with the IRS.
Who should be allowed to sign checks?
As a controls framework, most clubs are safer requiring two signers on checks over a set amount and separating duties so the person who writes checks is not the only person who reconciles the bank statement. Our cash-handling template lays out a two-count rule, deposit timing, and reimbursement-with-receipts practices. These are organizational best practices you adopt, not a legal requirement we impose.
Do you file our 990-N for us?
No. BoosterLedger is a self-help publisher, not a filing service. We give you an organized calendar, plain-language explanations, and templates so you can file directly with the IRS and run your books yourself.
Is this tax or legal advice?
No. BoosterLedger is an independent information publisher. We are not accountants, tax advisors, or a law firm, and nothing here is tax or legal advice. IRS rules and state raffle and charity registration requirements change and vary; always confirm current requirements with the IRS, your state's charity office, and a qualified professional for your organization's specific situation.

Find your club's first-year plan in two minutes.

Start free. See your 990-N window, the state rules that apply, and the controls to put in place, then get the full kit when you're ready.

Start the free checkupGet the kit for $99
30-day money-back guarantee · no card needed for the checkup

BoosterLedger is an independent information publisher. We are not accountants, tax advisors, or a law firm, and nothing here is tax or legal advice. IRS rules and state raffle and charity registration requirements change and vary; always confirm current requirements with the IRS, your state's charity office, and a qualified professional for your organization's specific situation. We make no promises about tax-exempt status or filing outcomes.

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