Parent Organizations & Booster Clubs
Parent organizations and Booster Clubs are legally separate entities from the school district, even though they exist to benefit a campus, activity or the district in some way. Because of this legal separateness, it is critical that no co-mingling of funds take place.
At no time should outside organization funds be deposited into district bank accounts, even on a temporary basis.
Purchases must be made by these organizations on their own, without the use of district funds, and must be delivered to a designated address off campus, such as the home of the organization’s president, secretary, treasurer, or other officer.
These organizations should never use the district’s taxpayer identification number as if it were their own for establishing bank accounts, lines of credit, or relationships with vendors.
The districts sales tax exemption status may not be used by outside organizations, even if the purchase directly benefits the school.
Checks may not be issued to these organizations for payment of any goods or services. The financial obligations of these groups must be separated from those of the district.
There will be times when the organization wishes to partner with the district on a purchase whereby the district will be paying for a portion of the goods or services ordered. In this event, the district campus should initiate the transaction via a purchase order, using district funds for the purchase, and accept a donation from the organization for their portion of the expense.
The campus principal or administrator will be required to have some form of financial commitment in-hand when submitting the purchase order. This can be in the form of a check or a written statement stating the total amount they will be contributing to the purchase. The written statement must be signed by an officer of the organization or booster club. Purchase orders will not be processed until the proper financial commitment has been submitted to Business Services.
Under no circumstances should the district plan to pay the organization for the district’s share.