South High Band Boosters (SHBB) is a registered 501(c)(3) charitable organization. It operates as a tax-exempt organization and benefits the instrumental music program as a whole and all its participants. In general, the IRS does not allow tax-exempt booster clubs to provide direct financial benefit to individuals. However, a limited, insubstantial amount of private benefit to individual students in the program may be tolerated, depending on the circumstances. In order to protect the organization’s 501(c)(3) charitable tax-exempt status and avoid possible fines by the IRS, the following fundraising guidelines will be observed.
- All fundraising activities are voluntary on the part of students and parents. However, participation is strongly encouraged for the benefit of the band program and its members.
- All fundraising activity must be approved by the Band Booster organization and the band director. Any fundraising activity not approved is “personal” and will not be considered a booster club fundraiser. The booster club will not handle non-approved funds.
- Unless otherwise noted, all fundraising activities will benefit the SHBB general fund and will be used to promote activities to enhance the instrumental music program/s and provide value to students.
- All funds raised from approved fundraisers are the property of SHBB and not the individuals who help raise the funds.
- At the discretion of SHBB, certain fundraisers may be designated to raise funds toward fees for band trip. Participation in the trip is not dependent on participation in fundraising or amount raised. A portion of the proceeds from these fundraisers may be designated for the private benefit of students to offset band trip fees but they will be controlled by SHBB. Band trip fees are the only designated use for these funds.
- Contributions or fundraising support provided by parents that privately benefit any student are normally not tax-deductible, while those that benefit the band program as a whole are usually tax-deductible. We advise you to consult your tax advisor for more information.
- Should a student quit band or graduate, any balance of their accumulated savings will be zeroed out with all funds retained by the Band Boosters’ organization.
- Exceptions to these guidelines will be determined as needed by the band director and the South Hills Band Boosters’ officers.