Internal Revenue Code 501(c)(3): Federal tax code section governing tax-exempt status for nonprofit organizations, crucial for booster clubs seeking tax exemption
Federal Tax Regulations: General federal tax regulations governing nonprofit organizations' operations and compliance requirements
IRS Reporting Requirements: Federal requirements for annual reporting and disclosure of financial information for nonprofit organizations
State Nonprofit Corporation Acts: State-specific laws governing the formation, operation, and governance of nonprofit corporations
State Charitable Organization Laws: State-level regulations governing charitable organizations' operations, registration, and oversight
State Fundraising Regulations: State-specific rules governing fundraising activities and solicitation of charitable contributions
State Tax Laws: State-level tax regulations affecting nonprofit organizations, including any state tax exemptions
State Education Codes: State laws governing educational institutions and affiliated organizations, relevant for school-related booster clubs
Secretary of State Requirements: State-specific requirements for incorporation filing, registered agents, and ongoing compliance
Attorney General Oversight: State Attorney General's role in monitoring and regulating charitable organizations
Corporate Governance Requirements: Legal requirements for organizational structure, board composition, and governance procedures
Dissolution Procedures: Legal requirements for handling the dissolution of the organization and distribution of assets
Financial Accountability Measures: Requirements for financial record-keeping, transparency, and reporting to maintain nonprofit status
