Last updated 2026-07-25
TL;DR
FFA booster club bylaws should define officer roles (especially the treasurer), quorum, fiscal year, dissolution language for 501(c)(3) eligibility, and conflict-of-interest rules. There's no single required template; the IRS cares about your organizing document showing a charitable purpose and no private benefit, per its Form 1023 instructions [1]. Confirm final language with the IRS and your state charity office.
What are FFA booster club bylaws, exactly?
Bylaws are the internal rulebook your booster club adopts to run itself: how officers get elected, how meetings work, how money decisions get made, and what happens if the club dissolves. They're different from your articles of incorporation (the document you file with the state to create the entity) and different from your IRS exemption paperwork. Bylaws are usually never filed anywhere; they just sit in your binder and govern how you actually operate. Most FFA chapters don't have one universal template because FFA booster clubs are local, independent nonprofits (or unincorporated associations) that support a specific high school chapter. The National FFA Organization doesn't issue booster club bylaws for you. Your state FFA association or local ag teacher may have a sample to start from, but the legal and tax requirements come from your state's nonprofit corporation law and the IRS, not from FFA itself. If you're chartering as a 501(c)(3), the IRS looks at your organizing document (articles plus bylaws) for two things above all else: a stated charitable/educational purpose, and a dissolution clause that sends leftover assets to another exempt organization, not to members. The IRS explains this in its guidance on organizing documents required for exemption applications [1].
What does a treasurer do in a booster club?
The treasurer is the officer who tracks every dollar in and out, keeps the bank reconciliation current, prepares financial reports for meetings, and makes sure required tax filings (like the 990-N or full Form 990) get done on time. In a small booster club this is usually the busiest volunteer job. Concretely, what a club treasurer does month to month: reconcile the bank statement, log every deposit and expense with a receipt or invoice attached, present a written report at each meeting, maintain the checkbook or accounting software, and coordinate with the president on budget decisions. At year-end, the treasurer either files the 990 tax form directly or hands records to an accountant to do it. What a treasurer does in a club, in short, is turn a shoebox of receipts into a report the board can trust and a return the IRS won't flag. Your bylaws should spell this role out specifically: require two signatures on checks over a set dollar amount, require a written financial report at every meeting, and require an annual review (even an informal one) before the officer transition each spring.
What is a treasurer? What do treasurers do in general?
A treasurer is the officer legally and practically responsible for an organization's money: cash, bank accounts, and financial records. Across all kinds of clubs (booster clubs, PTOs, homeowner associations, small nonprofits), treasurers do roughly the same core things: collect and deposit money, pay bills, keep books, and report to the board and members. What do treasurers do that's specific to a 501(c)(3) or tax-exempt booster club? They also carry a compliance layer: filing the correct version of Form 990 each year, keeping records that would survive an audit, and flagging any transaction that looks like it benefits an individual instead of the club's exempt purpose. Private benefit is a real IRS concern, more than a technicality [2]. Your bylaws should name the treasurer's specific duties in a bullet list rather than one vague sentence like 'the treasurer shall handle finances.' Courts and IRS examiners both look at whether an organization actually follows its own bylaws, so specificity protects the volunteer doing the job as much as it protects the club.
What is Form 990? What is the 990 tax form, and why do bylaws mention it?
Form 990 is the annual information return that most tax-exempt organizations file with the IRS. It's not an income tax return in the traditional sense (exempt orgs generally don't owe tax on program-related income). It's a disclosure of finances, governance, and activities that becomes public record. The IRS's instructions for Form 990 state that the return is due, as the agency puts it, "by the 15th day of the 5th month after the organization's accounting period ends" [3]. That deadline never moves regardless of which version you file. Which version depends on gross receipts and assets: organizations with gross receipts normally $50,000 or less can file the 990-N e-Postcard; those between $50,000 and $200,000 in gross receipts (and under $500,000 in total assets) generally file 990-EZ; larger organizations file the full Form 990 [4]. Bylaws don't need to restate IRS filing thresholds (those change over time), but a good bylaws package should require the treasurer to file the applicable annual return every year and should require the board to confirm it got filed. That single sentence is what prevents the slow drift into missed filings that leads to auto-revocation of tax-exempt status. The IRS automatically revokes exemption for organizations that fail to file for three consecutive years, and reinstatement after that is its own process [5].
What officer duties belong in FFA booster club bylaws?
| President | Presides at meetings, signs contracts within budget limits, appoints committee chairs | |
|---|---|---|
| Vice President | Steps in for president, often chairs fundraising or event committees | |
| Secretary | Keeps meeting minutes, maintains membership roster, handles official correspondence | |
| Treasurer | Reconciles accounts, reports finances, files [990](/articles/treasurer-basics/990), maintains receipts | Also define term length (one year is common for booster clubs tied to a school calendar), how officers get elected (nomination and vote at a specific meeting), and what happens if someone resigns mid-term. Vague duty descriptions are the number one reason new treasurers inherit a mess. If the outgoing officer's job was never written down clearly, nobody agrees on what should have been handed over. |
A workable bylaws document lists every officer position and states, in a sentence or two each, what that person actually does. At minimum most FFA booster clubs have a president, vice president, secretary, and treasurer; some add a fundraising chair or FFA advisor liaison. Here's what to include for each role: | Officer | Core duties to spell out |
What quorum, voting, and meeting rules should bylaws set?
Quorum is the minimum number of voting members who must be present for the club to conduct official business. Bylaws should state a specific number or percentage (many small booster clubs use a simple majority of the board, or a fixed number like five voting members) rather than leaving it undefined. Without a quorum requirement, decisions made at a poorly attended meeting can be challenged later, which matters if you're voting on a large expenditure or an officer removal. Set the quorum low enough that your actual typical attendance clears it. A quorum nobody can ever meet just means decisions get made informally outside of meetings, which is worse for recordkeeping and for protecting the treasurer from later disputes. Also specify: how often the board meets (monthly is standard for active fundraising season), how much notice is required before a meeting, whether proxy votes are allowed, and how officers or board members can be removed. Some state nonprofit statutes set default rules if your bylaws are silent, so check your state nonprofit corporation act; these vary by state, so confirm specifics with your state's business filing office.
What should the dissolution and conflict-of-interest clauses say?
For 501(c)(3) eligibility, your bylaws (or articles) need a dissolution clause stating that upon winding down, remaining assets go to another 501(c)(3) organization, not to members or officers. The IRS's own sample language and guidance on this appears in its instructions for Form 1023, which requires organizing documents to include this restriction before exemption can be granted [1]. A conflict-of-interest policy is a separate but related section. It's not always legally required, but the IRS Form 990 itself asks directly whether the organization has a written conflict-of-interest policy (Part VI, Line 12) [6], and having one is one of the clearest ways a small booster club protects officers (especially the treasurer, who often signs checks to vendors that might include a board member's business) from accusations of self-dealing. A basic conflict-of-interest clause should require any officer with a financial interest in a transaction to disclose it and abstain from voting on it. That's it. It doesn't need to be complicated to satisfy the intent behind the IRS question.
What financial controls belong in the bylaws vs. a separate policy?
Bylaws should set the big structural rules; day-to-day financial controls usually live in a separate treasurer's manual or financial policy that the board can update without a full bylaws amendment vote. That split matters because bylaws amendments typically require a supermajority vote and advance notice, which is too slow for updating something like a reimbursement form. What belongs in bylaws: dual signature requirement above a dollar threshold (many booster clubs use $250 to $500, but pick a number that fits your budget), who has check-signing authority, and a requirement for an annual financial review before the officer handoff. What belongs in a separate policy document: receipt retention rules, cash-handling procedures for gate sales or concession stands, the specific reimbursement form, and bank reconciliation checklists. Keeping these outside the bylaws means your treasurer can tighten a control (say, requiring a receipt for every purchase under $25 too) without calling a special membership meeting to amend the bylaws first.
How do bylaws affect raffle licensing and fundraising rules?
Most states require charitable raffle operators to be an established nonprofit organization, often for a minimum period of time, before they'll issue a raffle license, and your bylaws are frequently part of the proof. State charity regulators commonly ask for a copy of your bylaws or articles of incorporation alongside your raffle license application to confirm the organization is legitimately organized and operating for the purpose it claims. This is one of the most common holdups new booster club treasurers hit: they want to run a raffle for the spring banquet, but the club was only informally organized (no filed articles, no adopted bylaws) and the state application gets bounced back asking for that paperwork. Get your bylaws adopted and dated well before raffle season. Raffle rules (prize limits, ticket recordkeeping, reporting deadlines) vary significantly by state and change periodically, so confirm current requirements with your state's charity office or attorney general's charitable division before running any raffle, and don't rely on last year's rules without rechecking.
How often should FFA booster club bylaws be reviewed or amended?
A reasonable rhythm is a light review every year at the officer transition meeting, and a fuller review every 3 to 5 years or whenever something breaks (a dispute over quorum, a treasurer who can't find duty language, a bank that wants clearer signing authority documented). Bylaws that never get revisited tend to accumulate outdated references, like an old bank name or a defunct committee. Most bylaws require a specific amendment process: advance written notice to members, a stated vote threshold (commonly two-thirds), and sometimes board approval before a membership vote. Follow whatever your current bylaws say about amending themselves, even if the process feels slow; skipping it can make the amendment challengeable later. When you do revise, this is a good moment to build a proper treasurer basics reference packet for whoever takes over next: the current bylaws, the EIN, prior years' 990 filings, and the bank signature card requirements, all in one place. A one-time build like BoosterLedger's $99 State-Personalized Treasurer Kit (see the treasurer kit builder) is one option if you want that packet assembled once rather than recreated from memory every officer transition.
Where can I find a sample FFA booster club bylaws template?
There's no single official FFA-endorsed bylaws template because FFA booster clubs are locally organized nonprofits, not chartered subsidiaries of the National FFA Organization. Your local ag education teacher, state FFA association, or a nearby booster club that's already 501(c)(3) may be willing to share a working copy to adapt. When adapting someone else's bylaws, check every section against your own state's nonprofit corporation act (default quorum, voting, and meeting rules vary by state) and against IRS organizing-document requirements if you're pursuing 501(c)(3) status [1]. Don't just swap the club name and call it done; mismatched state references or missing dissolution language are common problems when bylaws get copied from another state. A lawyer isn't strictly required to draft booster club bylaws, but if your club holds significant assets, real estate, or paid staff, a short consult with a local nonprofit attorney is money well spent. This article is general information, not legal or tax advice; confirm anything specific to your situation with the IRS, your state's nonprofit filing office, and your state charity registration office.
Frequently asked questions
What does a treasurer do in a booster club?
A booster club treasurer tracks all income and expenses, reconciles the bank account, prepares financial reports for board meetings, and files the club's annual IRS return (990-N, 990-EZ, or full 990 depending on gross receipts). They're also usually the officer who flags budget problems before they become a crisis.
What is a treasurer, in simple terms?
A treasurer is the officer responsible for an organization's money: collecting it, spending it appropriately, recording it, and reporting on it to the board and members. In a nonprofit or booster club, the treasurer also carries tax-filing responsibility that a purely social club treasurer wouldn't have.
What is Form 990?
Form 990 is the annual information return the IRS requires from most tax-exempt organizations, disclosing finances, governance, and activities. It's a public disclosure document, not an income tax bill. Which version applies depends on gross receipts and total assets, per IRS filing thresholds [4].
What is the 990 tax form used for?
It's used by the IRS and the public to review a tax-exempt organization's revenue, expenses, compensation, and governance practices. Filing it (in whatever version applies) is also how an organization maintains its tax-exempt status; three consecutive years of not filing triggers automatic revocation [5].
Do FFA booster clubs need to file a 990 every year?
Yes, if they're recognized as a 501(c)(3) or otherwise tax-exempt, they need to file some version of the 990 series annually. Even organizations with very low income (gross receipts $50,000 or less) still must file the 990-N e-Postcard; skipping it entirely risks auto-revocation [4][5].
Do booster club bylaws need to be filed with the state?
Generally no. Bylaws are an internal governing document, unlike articles of incorporation, which you do file with your state's business filing office. That said, state raffle license applications and IRS exemption applications often ask you to submit a copy of your bylaws as supporting documentation.
What is a quorum and why does it matter for a booster club?
Quorum is the minimum number of voting members who must be present for a meeting's decisions to be official. Without a stated quorum in your bylaws, votes taken at poorly attended meetings can be disputed later, which is a real problem if the vote involved spending money or removing an officer.
Does a booster club need a conflict-of-interest policy?
It's not always a hard legal requirement, but Form 990 itself asks whether the organization has a written conflict-of-interest policy [6], and having one protects officers from accusations of self-dealing. A short clause requiring disclosure and abstention from voting on conflicted transactions covers the intent.
What should the dissolution clause in booster club bylaws say?
It should state that if the club dissolves, remaining assets go to another 501(c)(3) organization rather than to members or officers. This language is required for 501(c)(3) eligibility per IRS guidance on organizing documents [1]. Confirm exact wording with the IRS Form 1023 instructions or a nonprofit attorney.
Can our booster club use an FFA chapter's tax-exempt status instead of getting our own?
Generally no; a booster club that's a separate legal entity from the school FFA chapter needs its own EIN and its own tax-exempt determination if it wants 501(c)(3) status. Confirm with the IRS and your state charity office, since structures (parent-subsidiary, group exemption) vary and matter here.
How do bylaws affect getting a state raffle license?
Many states require proof the organization is an established nonprofit, and ask for bylaws or articles of incorporation as part of the raffle license application. If your club never formally adopted bylaws, this is often the step that delays a raffle application; get bylaws adopted well before fundraiser season.
How often should we update our booster club bylaws?
A light annual check at officer transition time, plus a fuller review every 3 to 5 years or whenever a dispute exposes a gap (unclear quorum, missing duty language), works for most small booster clubs. Follow your bylaws' own amendment procedure (notice period, vote threshold) when making changes.
Sources
- IRS, Instructions for Form 1023 (organizing document requirements): IRS requirements for organizing documents (articles/bylaws) including purpose and dissolution clause language for 501(c)(3) exemption applications
- IRS, Inurement/Private Benefit - Charitable Organizations: IRS concern that tax-exempt organizations not provide private benefit to individuals
- IRS, Instructions for Form 990 Return of Organization Exempt From Income Tax: Form 990 series returns are due by the 15th day of the 5th month after the accounting period ends
- IRS, Annual Exempt Organization Returns and Required Schedules: Filing thresholds distinguishing 990-N, 990-EZ, and full Form 990 based on gross receipts and total assets
- IRS, Automatic Revocation of Exemption: Organizations that fail to file required returns for three consecutive years automatically lose tax-exempt status
- IRS, Form 990, Part VI (Governance, Management, and Disclosure): Form 990 Part VI asks whether the organization has a written conflict-of-interest policy