Last updated 2026-07-25
TL;DR
Booster club bylaws should define officer roles (especially the treasurer), quorum, fiscal year, dissolution clause, and conflict-of-interest policy. A treasurer tracks income and expenses, reconciles bank statements, files Form 990/990-N/990-EZ each year, and reports finances to the board. Bylaws should require this reporting in writing, more than verbally at meetings.
What should sample booster club bylaws actually cover?
Good booster club bylaws cover eight things at minimum: the organization's purpose, membership rules, officer positions and duties, meeting and quorum requirements, how money gets handled, how officers get elected or removed, how bylaws get amended, and what happens to remaining assets if the club dissolves. Skip any of these and you'll eventually have a fight about something the bylaws should have already settled. Most booster clubs are recognized as 501(c)(3) organizations, though some operate as 501(c)(4) social welfare groups depending on their activities. If your club has tax-exempt status, your bylaws should include a dissolution clause that routes remaining assets to another tax-exempt organization, not to members. This isn't optional decoration. The IRS looks for this language when reviewing exemption applications, and its absence is one of the more common reasons Form 1023 applications get bounced back with questions [1]. A workable bylaws template is short, maybe 4 to 8 pages, and written in plain language a volunteer can actually follow at 9pm after a full workday. Nobody needs 25 pages of legal boilerplate copied from a law firm's corporate template. The National Council of Nonprofits publishes general nonprofit governance guidance that's a reasonable starting point for structure, even though it isn't sport- or booster-specific [2]. Because every state's nonprofit corporation act differs slightly on required provisions, treat any generic template as a draft, not a final document. Confirm requirements with your state's nonprofit statute and, if you're incorporated, your secretary of state's office before adopting anything.
What is a treasurer?
A treasurer is the officer responsible for an organization's money: tracking it, reporting on it, and making sure it's spent according to what the board approved. In a booster club, this usually means one elected volunteer, sometimes assisted by a bookkeeper or a finance committee, who keeps the checkbook, the bank reconciliations, and the paper trail. The treasurer isn't an owner of the money and isn't a lone decision-maker on spending. Bylaws should be explicit that the treasurer executes financial decisions the board or membership has approved, and reports back regularly. Without that check built into the bylaws, you get either a treasurer who becomes an unaccountable gatekeeper, or a board that has no idea what's actually in the account until tax season. Many state nonprofit statutes don't mandate a treasurer by that title, but require an organization to designate someone responsible for financial records. Check your state's nonprofit corporation act for the specific officer requirements that apply to your entity type.
What does a treasurer do?
A treasurer's core job is recordkeeping, reconciliation, and reporting, done on a schedule the bylaws actually specify. In practice that means: recording every deposit and expense, reconciling the bank statement monthly, preparing a written financial report for board meetings, maintaining receipts and invoices for at least the period required by your state and the IRS, and preparing or supervising the annual IRS filing. Here's what that looks like month to month for a typical booster club: - Deposit fundraising proceeds and concession cash, with a second person verifying the count
- Pay approved invoices (uniforms, tournament fees, equipment) and keep the receipts
- Reconcile the bank statement against the ledger every month, more than at year-end
- Give the board a one-page income and expense report at each meeting
- Track 1099 obligations for any paid contractors over $600 in a calendar year [3]
- File the appropriate IRS return (990-N, 990-EZ, or 990) by the deadline A treasurer who does all this well is boring in the best sense: no surprises, no gaps, no mystery about where a fundraiser's money went. That's the standard your bylaws should hold them to, in writing, not as an unwritten expectation.
What do treasurers do differently in a small booster club versus a large one?
In a small booster club (under roughly $10,000 a year in revenue), one treasurer often does everything: deposits, bill pay, ledger, and the annual Form 990-N. In a larger club with $50,000 or more moving through concessions, sponsorships, and travel fundraising, the job usually splits across a treasurer, an assistant treasurer, and sometimes a paid bookkeeper, with the treasurer supervising rather than doing every entry personally. Bylaws should scale the role to the club's size rather than assuming one model fits every booster program. A useful bylaws provision requires two signers on any check above a set dollar threshold (commonly $250 to $500, set by your board) and bars the treasurer from being the sole approver of their own reimbursements. This single clause prevents most of the embezzlement cases that show up in local news stories about booster clubs and PTOs; a lone, unsupervised treasurer with check-signing authority and no second review is a recurring pattern in those cases. Whatever threshold you pick, put it in writing. "We trust Linda" is not a financial control.
What does a club treasurer do at meetings and during handoffs?
At each board meeting, a club treasurer presents a written financial report showing income, expenses, and current bank balance compared to budget. At the end of their term, they hand off a full financial packet to the incoming treasurer: bank statements, reconciliations, the EIN, prior tax filings, and any state charity registration records. Bylaws should require this handoff explicitly, with a deadline (30 days after the new treasurer takes office is common) and a checklist. Booster clubs run on volunteer turnover, often annually, and a huge share of the mess new treasurers inherit (lost EINs, missed 990-N filings, unreconciled accounts going back two years) traces directly to bylaws that never required a documented handoff. If your bylaws are silent on this, add a short "Transition of Financial Records" section. It costs nothing and saves the next volunteer weeks of detective work.
What is Form 990?
Form 990 is the annual information return that most tax-exempt organizations must file with the IRS to report income, expenses, and activities. Which version you file depends on gross receipts and assets: Form 990-N (the e-Postcard) for organizations with gross receipts normally $50,000 or less, Form 990-EZ for those with gross receipts under $200,000 and total assets under $500,000, and the full Form 990 above those thresholds [4]. "Tax-exempt organizations must file some version of Form 990 (990, 990-EZ, or 990-N) every year, based on their gross receipts and total assets, or risk automatic revocation of tax-exempt status," per IRS guidance on annual exempt organization returns [4]. The filing itself isn't optional just because a booster club is small and volunteer-run. Even a club with $8,000 in concession sales and no paid staff has to file the 990-N every year, and the deadline is the 15th day of the 5th month after the close of the fiscal year, meaning May 15 for calendar-year filers [5].
What is a 990 tax form used for, and who has to file it?
A 990 tax form is used by the IRS and by the public to see how a tax-exempt organization raises and spends money. Any organization recognized as tax-exempt under Section 501(c) generally has to file one of the 990 variants annually, regardless of whether it owes any tax, because 501(c)(3) organizations generally don't pay federal income tax on program-related income but still must report their finances [6]. States and donors also use the 990 to check legitimacy. Some state charity registration offices require a copy of the federal 990 as part of annual charitable solicitation renewal, so a missed federal filing can cascade into a state compliance problem too. Confirm with your state's charity office whether they cross-reference IRS filings. For more on the filing mechanics themselves, see this site's breakdowns of Form 990, 990-N, and the 990 tax form requirements in detail.
What happens if a booster club misses its 990 filing?
An organization that fails to file its required 990 (in any version) for three consecutive years has its tax-exempt status automatically revoked by law, with no appeal for the missed years themselves [7]. This is one of the most common crises new booster club treasurers walk into, usually because nobody told the last three treasurers that the 990-N was even required. The IRS maintains a public Tax Exempt Organization Search tool where you can check whether your club's EIN shows up on the Auto-Revocation List [8]. If it does, the club generally has to reapply for exemption, sometimes using the streamlined retroactive reinstatement process (Rev. Proc. 2014-11) available to small organizations that missed 990-N filings, which can restore exemption back to the revocation date if filed within the required window [1]. Bylaws can't prevent revocation on their own, but a bylaws clause that names the treasurer as explicitly responsible for the annual filing, with a specific deadline written into the document, closes the gap where three straight years slip by because everyone assumed someone else was handling it. See 990-N and Form 990-N for the reinstatement process in more detail.
What officer duties should bylaws spell out beyond the treasurer?
| President | Presides at meetings, signs contracts within board-approved limits, appoints committee chairs | |
|---|---|---|
| Vice President | Assumes president's duties when absent, often chairs a fundraising or events committee | |
| Secretary | Records and distributes meeting minutes, maintains the club's official records and bylaws copy | |
| Treasurer | Manages funds, reconciles accounts, reports financials, prepares or oversees the annual IRS filing | Bylaws should also state term length (one year is standard for booster clubs given volunteer burnout), whether officers can serve consecutive terms, and the process for removing an officer who isn't doing the job. A removal clause sounds unpleasant to draft, but it's far less unpleasant than discovering you have no mechanism to remove a treasurer who's stopped responding to emails and still has check-signing authority. |
Bylaws typically define four officer roles: president, vice president, secretary, and treasurer. Each needs a short duties paragraph, not a vague one-liner. Here's a comparison of what each role commonly covers in booster club bylaws: | Officer | Core bylaws duties |
What quorum, voting, and meeting rules belong in booster club bylaws?
Bylaws need a specific quorum number, not "a reasonable number of members." Common choices for booster clubs are a majority of the board, or a fixed number like five voting members, whichever is smaller for a large parent body. Without a stated quorum, a decision made by three people at a poorly attended meeting can later be challenged as invalid. Voting rules should state whether decisions need a simple majority or a higher threshold (two-thirds is common for bylaws amendments and for spending above a certain dollar amount). Meeting frequency should also be set: monthly during the season is typical for active booster clubs, with a minimum number of meetings per year specified so the board can't quietly stop meeting. Most of this is genuinely boring to write and genuinely important to have. When a booster club fundraising decision gets contested (say, over how travel-team funds get distributed among families), the first thing anyone checks is whether the bylaws' voting rules were actually followed.
What conflict-of-interest and financial control clauses should bylaws include?
Bylaws should require board members to disclose financial relationships with vendors, coaches, or family members benefiting from club spending, and should require the board to vote on any transaction where a conflict exists, with the conflicted member abstaining. The IRS's Form 1023 instructions specifically ask whether an organization has adopted a conflict-of-interest policy, and while it isn't a strict legal requirement for all exempt organizations, the IRS treats its absence as a governance red flag . On financial controls specifically, bylaws or an attached financial policy should require: two signers on checks above a set threshold, monthly bank reconciliation by someone other than the check-writer where volunteer capacity allows, and a basic annual review of the books, even if it's not a formal outside audit. Small clubs can't always afford a CPA-led audit, but a peer review by a non-treasurer board member costs nothing and catches most errors. This is the section people skip because it feels like distrust of a nice volunteer. It isn't. It protects that same volunteer from being the only person who could plausibly be blamed if money goes missing, and it protects the club from ever having to find out the hard way.
How do you amend or adopt booster club bylaws?
Bylaws should include their own amendment procedure: who can propose changes, how much advance notice members get before a vote, and what majority is required to pass an amendment (two-thirds is standard). Draft bylaws should be reviewed at a full membership meeting, more than rubber-stamped by the outgoing board, since the incoming officers are the ones who'll actually live with the document. If your club is newly incorporating or applying for 501(c)(3) status, your bylaws (or a certificate of incorporation with equivalent provisions) need the dissolution clause mentioned earlier, since the IRS specifically checks for this in Form 1023 review [1]. Building your bylaws around a template built for booster clubs specifically, rather than a generic corporate template, saves rework later. A State-Personalized Treasurer Kit from BoosterLedger includes a bylaws framework built for exactly this handoff, alongside the state-specific filing and raffle-license paperwork most templates skip entirely. Whichever template you start from, this is a document to review, not sign blind. It isn't legal advice, and every state's nonprofit corporation act differs on required provisions, so a quick read by a local attorney familiar with nonprofits, or at minimum a comparison against your secretary of state's model bylaws page, is worth the hour it takes.
What's a realistic first-year checklist for a new booster club treasurer?
A first-year treasurer should get, within their first month: the EIN, the last three years of 990 filings (or confirmation none were needed), all bank statements for the current fiscal year, the state charity registration status if applicable, and a copy of the bylaws' financial sections. If any of these are missing, the first job is reconstructing them, not doing new fundraising. Here's the realistic order of operations: 1. Confirm the club's EIN and check IRS Tax Exempt Organization Search for revocation status [8] 2. Pull all bank statements for the current and prior fiscal year 3. Reconcile the current balance against the last reported balance to the board 4. Confirm which 990 version applies based on gross receipts [4] 5. Check state charity registration renewal status with your state's charity office 6. Read the bylaws' financial control sections and flag any that aren't being followed This isn't glamorous work, and it isn't why anyone volunteers to be a booster club treasurer. But it's the actual job, and bylaws that spell it out clearly are the single biggest favor an outgoing board can do for whoever takes the checkbook next.
Frequently asked questions
What does a treasurer do in a booster club?
A booster club treasurer records income and expenses, reconciles the bank account monthly, prepares written financial reports for board meetings, and files the required IRS return (990-N, 990-EZ, or 990) each year based on the club's gross receipts. They act on board-approved spending decisions rather than making unilateral financial calls.
What is a treasurer?
A treasurer is the officer of an organization responsible for tracking, reporting on, and safeguarding its money. In a booster club or PTO, this is usually one elected volunteer who manages the bank account, keeps financial records, and reports to the board, working under spending limits and controls the bylaws or board set.
What is Form 990?
Form 990 is the IRS's annual information return for tax-exempt organizations, reporting income, expenses, and activities. Depending on gross receipts, organizations file the full Form 990, the shorter Form 990-EZ, or the 990-N e-Postcard for gross receipts of $50,000 or less. Filing some version is required every year, per IRS guidance [4].
What is a 990 tax form and does every booster club need to file one?
A 990 tax form is the IRS's annual reporting form for tax-exempt organizations, used to disclose finances to the IRS and the public. Nearly every tax-exempt booster club must file some version annually, even small clubs with no paid staff, because filing requirements are based on gross receipts, not on whether tax is owed [4][6].
What is the 990 used for by donors and state regulators?
The 990 lets donors, watchdog groups, and state charity regulators verify how a tax-exempt organization spends its money. Many state charity registration offices require a copy of the federal 990 as part of annual charitable solicitation renewal, so a missed IRS filing can create state-level compliance problems too. Confirm requirements with your state's charity office.
What happens if a booster club's tax-exempt status gets auto-revoked?
The IRS automatically revokes tax-exempt status for organizations that fail to file any required 990 for three consecutive years, with no appeal for the missed years [7]. Reinstatement usually requires reapplying for exemption, though small organizations may qualify for streamlined retroactive reinstatement under Rev. Proc. 2014-11 [9].
What should sample booster club bylaws include about the treasurer's duties?
Bylaws should specify: what records the treasurer keeps, how often they report to the board (monthly is common), the dollar threshold requiring a second signer on checks, who prepares the annual IRS filing, and the deadline for handing off financial records to a successor. Vague language like "manages the money" leaves too much unaddressed.
Do booster club bylaws need a dissolution clause?
Yes, if the club has or is seeking 501(c)(3) status. The IRS reviews Form 1023 applications for a dissolution clause routing remaining assets to another tax-exempt organization, not to members personally, when an organization dissolves. Its absence is a common reason applications get returned with follow-up questions [1].
How often should a booster club board meet according to its bylaws?
There's no universal legal requirement, but bylaws should specify a minimum, commonly monthly during the active season and at least quarterly year-round. Setting a specific number, rather than "as needed," prevents a board from quietly stopping meetings and losing oversight of the treasurer's activity.
What quorum should booster club bylaws require for votes?
Bylaws should state a specific quorum, such as a majority of current board members or a fixed number of voting members. Generic language like "a reasonable number" invites disputes later if a decision made at a poorly attended meeting gets challenged as invalid.
Can one person be both the treasurer and the check signer with no oversight?
It's legally possible in many small organizations, but it's a financial control gap that bylaws should close. Best practice, reflected in nonprofit governance guidance from groups like the National Council of Nonprofits, is requiring a second signer above a set dollar threshold and barring the treasurer from approving their own reimbursements [2].
What's the difference between Form 990-N and Form 990-EZ?
Form 990-N (the e-Postcard) is for organizations with gross receipts normally $50,000 or less and asks only basic identifying information. Form 990-EZ is for organizations with gross receipts under $200,000 and total assets under $500,000, and requires more detailed financial reporting [4].
How do you amend booster club bylaws once they're adopted?
Include an amendment clause in the bylaws themselves stating who can propose changes, the required notice period before a vote, and the majority needed to pass (commonly two-thirds). Amendments should go to a full board or membership vote, more than be adopted informally by outgoing officers.
Sources
- IRS, Instructions for Form 1023: IRS reviews Form 1023 applications for a dissolution clause directing assets to another exempt organization
- IRS, About Form 1099-MISC and 1099-NEC: 1099 reporting obligations for contractor payments over $600 in a calendar year
- IRS, Annual Exempt Organization Return: Who Must File: Filing thresholds distinguishing Form 990, 990-EZ, and 990-N based on gross receipts and assets
- IRS, Annual Filing Requirements for Small Exempt Organizations Form 990-N: Form 990-N deadline is the 15th day of the 5th month after fiscal year close
- IRS, Exemption Requirements - 501(c)(3) Organizations: 501(c)(3) organizations generally exempt from federal income tax but still must report finances annually
- IRS, Automatic Revocation of Exemption: Automatic revocation applies to organizations failing to file required 990 forms for three consecutive years
- IRS, Tax Exempt Organization Search: Public tool to check an organization's exemption and auto-revocation status by EIN
- IRS, Rev. Proc. 2014-11 streamlined retroactive reinstatement: Streamlined retroactive reinstatement process available to small organizations after automatic revocation