Club Administration 101. The Basics of Club Operations and Management

Size: px
Start display at page:

Download "Club Administration 101. The Basics of Club Operations and Management"

Transcription

1 Club Administration 101 The Basics of Club Operations and Management

2 What Is A Soccer Club? A soccer club does many things: Service to the community Provides a place for kids to play Develops skills Teaches life lessons Cooperation Communication Taking responsibility Handling emotions

3 What Is A Soccer Club? A soccer club may be many things and may provide many different services to its community. The most important thing for its officers and directors to remember is, A soccer club is a business.

4 Business Requirements Governmental Registration and Reports Corporation Division IRS Department of Justice Financial Management Budgeting Collecting money Paying bills Tracking income and expense

5 Business Requirements Membership OYSA Club Membership Application Registering Players Registering Admins Operations Communication and Marketing Coaches Equipment Uniforms Fields Leagues Tournaments

6 Governmental Registration and Reports Corporation Division Annual corporation report and fee Due on the anniversary of first filing with Secretary of State Failure to file, corporation loses legal existence Biannual assumed business name renewal (if needed) Due every 2 years on anniversary of first filing Failure to renew removes name reservation and makes operating under ABN improper (technically illegal)

7 Governmental Registration and Reports IRS Soccer clubs should be registered as tax exempt under 501(c)(3) of the Internal Revenue Code Qualifies the organization for grants and donations Donors can get a charitable tax deduction Annual tax return is required Form 990, 990-EZ, or 990-N, depending on gross receipts (in most circumstances) Failure to file subjects corporation to a penalty Failure to file for 3 years will revoke exemption

8 Governmental Registration and Reports Oregon Department of Justice Club should be a public benefit corporation, which makes the club a public charity under the supervisory jurisdiction of the DOJ Registration is required when incorporated Annual report is due at the same time as tax return Failure to register or file may impose penalty on the organization and individual board members Up to $2,000 penalty per occurrence Applies to organization and individual

9 Budgeting Financial Management Every business needs a budget Revenue - sources and amounts Expense all expenses Categories should be established that match accounting information The club should know how much it costs to put a player on the field Payments within budget do not need additional board action

10 Collecting money Online registration and payment Registration days Checks Cash Financial Management Extending credit deferred payments Written agreement Payment due dates Enforcement

11 Paying bills Use checks Financial Management Who writes checks? Multiple signers Require invoice Credit cards Limit use Require receipts Reimbursements Require receipts/invoice Approved budget categories

12 Tracking income and expense Use software Financial Management Have a chart of accounts All money in and out should be tracked to an account category Compare income and expense to budget Be aware of when revenue can be expected and expenses will be due

13 Membership

14 OYSA annual club membership form and fee Due March 1, late as of April 1 Required before using Affinity for registrations Required for COI Required for league and tournament sanctioning in15-16 Register players Membership At least one team required to maintain membership

15 Register Admins All coaches, assistant coaches, team mangers assigned to teams in OYSA All board members Other volunteers who have official duties with the club Pay registration fees Membership

16 Communication and Marketing Website Social media marketing Flyers Direct mail Operations You have to make sure people know your club exists before you can get them to join you.

17 Operations Coaches Volunteers? Paid? Attracting volunteer coaches Education and training Oversight Coach coordinator Director of coaching Equipment What do you provide? Tracking inventory Checkout Collecting after the season Replacements

18 Uniforms Where do you get them? How often do you change? Who owns them? Who buys and distributes? Club orders from registration information, or Player families buy directly from retail vendor who orders and stores the products Uniform coordinator Operations

19 Fields Operations Where do you find them? How much field time/space do you need? Costs COI

20 Leagues Where do your teams play? Running your own Sanctioning Rules Scheduling Referees Discipline Joining an existing league Registering Fees Operations

21 Tournaments Competitive State Cup Presidents Cup Club tournaments Recreational OYSA / Timbers Recreational Cup Club tournaments Do you host? Sanctioning Operations

22 Questions? Communication Education Collaboration

Income Tax Issues Affecting Small Nonprofit Organizations

Income Tax Issues Affecting Small Nonprofit Organizations Income Tax Issues Affecting Small Nonprofit Organizations A free resource provided by the Virginia Society of Certified Public Accountants 2 Income Tax Issues Affecting Small Nonprofit Organizations A

More information

Income Tax Issues Affecting Small Nonprofit Organizations

Income Tax Issues Affecting Small Nonprofit Organizations Income Tax Issues Affecting Small Nonprofit Organizations A free resource provided by the Virginia Society of Certified Public Accountants 2 Income Tax Issues Affecting Small Nonprofit Organizations A

More information

Starting a Club Bank Account & Maintaining IRS Status

Starting a Club Bank Account & Maintaining IRS Status Starting a Club Bank Account & Maintaining IRS Status Types of Accounts for a Circle K Club Each club needs two accounts: a Service Account and an Administrative Account. Whether that translates into two

More information

Charitable Solicitation:

Charitable Solicitation: Charitable Solicitation: The Legal Issues Around Asking and Thanking Donors January 23, 2013 Robyn Miller, Staff Attorney Pro Bono Partnership of Atlanta 1 Mission of Pro Bono Partnership of Atlanta: To

More information

ANNUAL FILING REQUIREMENTS FOR CALIFORNIA S TAX EXEMPT ORGANIZATIONS (Tax Advisory No. 10)

ANNUAL FILING REQUIREMENTS FOR CALIFORNIA S TAX EXEMPT ORGANIZATIONS (Tax Advisory No. 10) ANNUAL FILING REQUIREMENTS FOR CALIFORNIA S TAX EXEMPT ORGANIZATIONS (Tax Advisory No. 10) Tax-exempt organizations are generally exempt from income taxes. However, like other businesses and individuals,

More information

General Ledger Coding Training 2/8/2014. Welcome to the General Ledger Coding Training. Please click the button to begin the training.

General Ledger Coding Training 2/8/2014. Welcome to the General Ledger Coding Training. Please click the button to begin the training. Welcome to the General Ledger Coding Training. Please click the button to begin the training. 1 Navigating this presentation. This presentation contains audio. If you cannot hear the audio, please turn

More information

Short Form Return of Organization Exempt From Income Tax

Short Form Return of Organization Exempt From Income Tax Form 99-EZ Department of the Treasury Internal Revenue Service Short Form Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private

More information

PTA Treasurer s Training. Being Accountable and Transparent

PTA Treasurer s Training. Being Accountable and Transparent PTA Treasurer s Training Being Accountable and Transparent Duties of the PTA Treasurer Maintain accurate, detailed financial records Help prepare the PTA Budget Receive & disburse funds Present a Treasurer

More information

Federal requirements: annual information return

Federal requirements: annual information return Thursday, October 01, 2009 Annual filing requirements for California nonprofit organizations Failure to file may lead to fines, suspension, forfeiture of corporate status, or even loss of exemption. By:

More information

2008 Tax Year (Filed in 2009 or 2010)

2008 Tax Year (Filed in 2009 or 2010) CHARITABLE ORGANIZATIONS UPDATES AND REMINDERS FOR 2009 New Form To Be d For Tax Years Ending In 2008: The new Form series returns are effective for 2008 tax years (returns filed beginning in 2009). To

More information

North Georgia Community Foundation FUNDRAISING ACTIVITY POLICY

North Georgia Community Foundation FUNDRAISING ACTIVITY POLICY FUNDRAISING ACTIVITY POLICY Thank you for establishing a fund with the North Georgia Community Foundation (NGCF). We value your confidence and partnership and always endeavor to provide you with the very

More information

Form 1023-EZ Streamlined Application for Reinstatement of Tax-Exempt Status For Organizations within 15 months of Revocation

Form 1023-EZ Streamlined Application for Reinstatement of Tax-Exempt Status For Organizations within 15 months of Revocation Form 1023-EZ Streamlined Application for Reinstatement of Tax-Exempt Status For Organizations within 15 months of Revocation Dear PTA Leader: The IRS has released their new Form 1023-EZ to facilitate the

More information

OHIO STATE UNIVERSITY EXTENSION

OHIO STATE UNIVERSITY EXTENSION Clark County 4-H Clubs and Committees Financial Management Binder Be transparent regarding your 4-H Club or Committee finances. Everyone needs to know as much about your club or committee s finances as

More information

What s Covered What s Not

What s Covered What s Not What s Covered What s Not Standard Youth Soccer Insurance Coverage US Youth Soccer Risk Management Committee REMEMBER: Every policy is individual know your policy! This presentation is only a representation

More information

NATIONS BASEBALL INSURANCE QUESTIONS & ANSWERS CHAPPELL INSURANCE AGENCY, INC. K & K INSURANCE GROUP

NATIONS BASEBALL INSURANCE QUESTIONS & ANSWERS CHAPPELL INSURANCE AGENCY, INC. K & K INSURANCE GROUP NATIONS BASEBALL INSURANCE QUESTIONS & ANSWERS CHAPPELL INSURANCE AGENCY, INC. K & K INSURANCE GROUP TABLE OF CONTENTS PAGE GENERAL INFORMATION 3 CERTIFICATES OF INSURANCE 4 TEAM INSURANCE 5 TOURNAMENT

More information

RULES & REGULATIONS. Rule 203: Player Transfers Players may only play for one Club during the league unless a transfer is approved by each club

RULES & REGULATIONS. Rule 203: Player Transfers Players may only play for one Club during the league unless a transfer is approved by each club RULES & REGULATIONS MEMBERSHIP Rule 100: Northwest Champions League The Northwest Champions League ( NWCL ) is administered by Vision Sports Marketing, Inc. The NWCL is a US Club Soccer sanctioned league

More information

How To Be A Good Fundraiser

How To Be A Good Fundraiser A Legal Checklist for Not-for-Profit Organizations This 10-point checklist is written to help busy charitable organizations stay on top of today s regulatory compliance requirements. For further information,

More information

Instructions For Completing The Bingo License Application

Instructions For Completing The Bingo License Application State of Wisconsin Office of Charitable Gaming Department of Administration P.O. Box 8979 Division of Gaming Madison, WI 53708-8979 DOG-107 (03/2013) (608) 270-2530 (800) 791-6970 FAX (608) 270-2564 http://www.doa.state.wi.us/gaming

More information

A Charity s Guide to. Types of car donation programs and their impact on tax-exempt status, taxable income, and deductible contributions

A Charity s Guide to. Types of car donation programs and their impact on tax-exempt status, taxable income, and deductible contributions A Charity s Guide to Types of car donation programs and their impact on tax-exempt status, taxable income, and deductible contributions Internal Revenue Service Tax Exempt and Government Entities Exempt

More information

Presented by Marc Parham Entrepreneur Center Director, Atlanta Urban League Managing Partner, Partec Consulting Group

Presented by Marc Parham Entrepreneur Center Director, Atlanta Urban League Managing Partner, Partec Consulting Group Presented by Marc Parham Entrepreneur Center Director, Atlanta Urban League Managing Partner, Partec Consulting Group Question 1: What is the cause or need that I want to address? Question 2: How much

More information

HOW TO FILE A PLAYER/PARTICIPANT MEDICAL INSURANCE CLAIM

HOW TO FILE A PLAYER/PARTICIPANT MEDICAL INSURANCE CLAIM HOW TO FILE A PLAYER/PARTICIPANT MEDICAL INSURANCE CLAIM One of the benefits of being an affiliated player is the secondary player medical insurance that is offered through the United States Adult Soccer

More information

[LSC Name] Items Needed for Internal Audit [Audited as of Date]

[LSC Name] Items Needed for Internal Audit [Audited as of Date] Items Needed for Internal Audit [Audited as of Date] The following items should be available in preparation for your internal audit: 1. General ledger for the last complete fiscal year and year to date

More information

JAMISON MANAGEMENT AND DEVELOPMENT HC 68, Box 79-S, Gila Hot Springs, Silver City, New Mexico 575-536-9339 sznjmsn@gilanet.com

JAMISON MANAGEMENT AND DEVELOPMENT HC 68, Box 79-S, Gila Hot Springs, Silver City, New Mexico 575-536-9339 sznjmsn@gilanet.com JAMISON MANAGEMENT AND DEVELOPMENT HC 68, Box 79-S, Gila Hot Springs, Silver City, New Mexico 575-536-9339 sznjmsn@gilanet.com Compiled by Suzanne Jamison for informational purposes only. This does not

More information

A Charity s Guide to. Types of car donation programs and their impact on tax-exempt status, taxable income, and deductible contributions

A Charity s Guide to. Types of car donation programs and their impact on tax-exempt status, taxable income, and deductible contributions A Charity s Guide to Types of car donation programs and their impact on tax-exempt status, taxable income, and deductible contributions Internal Revenue Service Tax Exempt and Government Entities Exempt

More information

Instructions for Form 990-N and 990-EZ. For Additional Information Contact 990help@pta.org

Instructions for Form 990-N and 990-EZ. For Additional Information Contact 990help@pta.org Instructions for Form 990-N and 990-EZ For Additional Information Contact 990help@pta.org Table of Contents Frequently Asked Questions... 2 E-Postcard 990 N... 4 Required Information... 4 Form 990-N: Step

More information

Club & LSC Financial Management. Jill J. Goodwin, CPA Waugh & Goodwin, LLP jgoodwin@waughgoodwinllp.com

Club & LSC Financial Management. Jill J. Goodwin, CPA Waugh & Goodwin, LLP jgoodwin@waughgoodwinllp.com Club & LSC Financial Management Jill J. Goodwin, CPA Waugh & Goodwin, LLP jgoodwin@waughgoodwinllp.com Form 990 Forms 1099 and W 2 State taxes Other current issues TAX ISSUES Form 990 File Form 990, 990

More information

Fundraising Events and Cause-Related Marketing

Fundraising Events and Cause-Related Marketing Fundraising Events and Cause-Related Marketing Richard L. Ruvelson, JD, Director, Wipfli Sarah Duniway, JD, Attorney, Gray Plant Mooty IRS Circular 230 Disclosure Any tax advice included in this communication,

More information

501(c)(3) Organizations: Fundraising, the IRS and State Law

501(c)(3) Organizations: Fundraising, the IRS and State Law Improving the lives of women and girls through programs leading to social and economic empowerment. SOROPTIMIST INTERNATIONAL OF THE AMERICAS 501(c)(3) Organizations: Fundraising, the IRS and State Law

More information

California Franchise Tax Board

California Franchise Tax Board Examples of Exempt Organizations Business Leagues Cemeteries Chambers of Commerce Charitable Organizations Churches Civic Leagues Credit Unions Educational Organizations Employee Associations Fraternal

More information

ATTORNEY GENERAL S SUMMARY OF CHARITABLE SOLICITATIONS BY COMMERCIAL FUND-RAISERS

ATTORNEY GENERAL S SUMMARY OF CHARITABLE SOLICITATIONS BY COMMERCIAL FUND-RAISERS ATTORNEY GENERAL S SUMMARY OF CHARITABLE SOLICITATIONS BY COMMERCIAL FUND-RAISERS SUPPLEMENTAL REPORT: DONATIONS OF PERSONAL PROPERTY (THRIFT STORES, VEHICLE DONATION PROGRAMS, ETC.) (Government Code 12599)

More information

South Dakota Department of Revenue http://dor.sd.gov/ 1.800.829.9188 May 2015

South Dakota Department of Revenue http://dor.sd.gov/ 1.800.829.9188 May 2015 Attorneys South Dakota Department of Revenue http://dor.sd.gov/ 1.800.829.9188 May 2015 The purpose of this Tax Facts is to explain when South Dakota state and local taxes apply to attorney services. It

More information

Introduction to Tax-Exempt Status

Introduction to Tax-Exempt Status State of California Franchise Tax Board Introduction to Tax-Exempt Status Some organizations that may apply for exemption status Business Leagues Cemeteries Chambers of Commerce Charitable Organizations

More information

Nonprofit Legal Audit Checklist: Understanding & Complying with the Law

Nonprofit Legal Audit Checklist: Understanding & Complying with the Law Nonprofit Legal Audit Checklist: Understanding & Complying with the Law Thursday, May 28, 2015, 10:00 a.m. 11:30 a.m. ET The Foundation Center, Washington, D.C. Speaker Carrie Garber Siegrist, Esq., Venable

More information

Audit Guide for Audit Committees of Small Nonprofit Organizations

Audit Guide for Audit Committees of Small Nonprofit Organizations Audit Guide for Audit Committees of Small Nonprofit Organizations A free resource provided by the Virginia Society of Certified Public Accountants Audit Guide for Small Nonprofit Organizations A free resource

More information

Capital City Juniors Board of Directors

Capital City Juniors Board of Directors Capital City Juniors Board of Directors The officers of the Executive Board shall consist of the Director, Assistant Director, President, Immediate Past President, Treasurer, Secretary, Parent Committee

More information

How To Account For A 501(C) Organization

How To Account For A 501(C) Organization Accounting Accounting Finance and Finance Alliances for Alliances PRESENTED BY: JANET MALASIG IEEE-ISTO CONTROLLER IEEE-ISTO and member Programs Program Financial Statements Membership Dues Accounting

More information

Before you give your car to a charitable organization:

Before you give your car to a charitable organization: A Donor s Guide to Before you give your car to a charitable organization: check out the charity see if you ll get a tax benefit check the value of your car see what your responsibilities are as a donor

More information

DOCUMENT RETENTION POLICY

DOCUMENT RETENTION POLICY DOCUMENT RETENTION POLICY I. Purpose To ensure the most efficient and effective operation of The Western Pennsylvania Humane Society, we are implementing this Document Retention Policy ( DRP or policy

More information

Vehicle Donation, A Charity s Guide to EXEMPT ORGANIZATIONS TYPES OF VEHICLE DONATION PROGRAMS AND THEIR IMPACT ON TAX-EXEMPT STATUS,

Vehicle Donation, A Charity s Guide to EXEMPT ORGANIZATIONS TYPES OF VEHICLE DONATION PROGRAMS AND THEIR IMPACT ON TAX-EXEMPT STATUS, Tax Exempt and Government Entities EXEMPT ORGANIZATIONS A Charity s Guide to Vehicle Donation, TYPES OF VEHICLE DONATION PROGRAMS AND THEIR IMPACT ON TAX-EXEMPT STATUS, TAXABLE INCOME, AND DEDUCTIBLE CONTRIBUTIONS

More information

DOCUMENT RETENTION AND DESTRUCTION POLICY

DOCUMENT RETENTION AND DESTRUCTION POLICY DOCUMENT RETENTION AND DESTRUCTION POLICY I. Purpose This policy provides for the systematic review, retention, and destruction of documents received or created by [ORGANIZATION NAME] in connection with

More information

Kendall United/Kendall Soccer Coalition 2014-2015 Season Member Registration Package (Competitive Teams Ages U9-U18) INFORMED CONSENT/INSURANCE NOTICE

Kendall United/Kendall Soccer Coalition 2014-2015 Season Member Registration Package (Competitive Teams Ages U9-U18) INFORMED CONSENT/INSURANCE NOTICE Kendall United/Kendall Soccer Coalition 2014-2015 Season Member Registration Package (Competitive Teams Ages U9-U18) Did you play for Kendall United last year? Yes No Member s Last Name: Member s First

More information

What Must a Tax-Exempt Organization Do To Acknowledge Donations?

What Must a Tax-Exempt Organization Do To Acknowledge Donations? What Must a Tax-Exempt Organization Do To Acknowledge Donations? An important feature of being a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code is the ability to accept tax-deductible

More information

WISCONSIN ACCOUNTING MANUAL Department of Administration State Controller s Office

WISCONSIN ACCOUNTING MANUAL Department of Administration State Controller s Office BACKGROUND PROMPT PAYMENT OF VENDOR INVOICES The State's Prompt Payment Law (s. 16.528 and 16.53 (11)) provides for payment of interest on orders or contracts that are not made in a timely manner. Payments

More information

Policies and Procedures Regarding Fundraising for Funds of The Community Foundation for the Greater Capital Region

Policies and Procedures Regarding Fundraising for Funds of The Community Foundation for the Greater Capital Region Policies and Procedures Regarding Fundraising for Funds of The Community Foundation for the Greater Capital Region Purpose To assure that all fundraising efforts to build component funds at the Community

More information

SMALL GAMES OF CHANCE OVERVIEW

SMALL GAMES OF CHANCE OVERVIEW DISCLAIMER The Pennsylvania Department of Revenue has prepared this overview on Pennsylvania s Local Option Small Games of Chance Act, 1988 P.L. 1262, No. 156, as amended, for use by the general public.

More information

Player & Parent Handbook

Player & Parent Handbook Player & Parent Handbook Your GotSoccer player account has many features. This handbook is designed to help you understand the capabilities of our system. Contents Creating a Player Account... 2 Login

More information

A Basic Guide to Corporate Philanthropy

A Basic Guide to Corporate Philanthropy A Basic Guide to Corporate Philanthropy Stephanie L. Petit November 2009 A business has reached a point where it wants to give back. It s had a year better than it expected in this economy, and it knows

More information

The Gambling Act 2005 received Royal Assent in April 2005.

The Gambling Act 2005 received Royal Assent in April 2005. Gambling Act 2005 and the Gambling Commission The questions, answers and notes below attempt to address potential concerns that may arise from the change in legislation. A great deal of the details of

More information

Sales Tax and the Not-for-Profit Organization

Sales Tax and the Not-for-Profit Organization Sales Tax and the Not-for-Profit Organization KLR Not-for-Profit Services Group March 2013 www.kahnlitwin.com Boston Cambridge Newport Providence Waltham 888-KLR-8557 TrustedAdvisors@KahnLitwin.com Sales

More information

CLUB SPORTS BUDGET PROPOSAL FORM 2015-2016

CLUB SPORTS BUDGET PROPOSAL FORM 2015-2016 CLUB SPORTS BUDGET PROPOSAL FORM 2015-2016 At the beginning of each school year, registered club sports are asked to submit their proposed budget to the Club Sports Committee. Clubs are encouraged to supplement

More information

Chapter 3 Independent Organizations Without Tax-Exempt 501(c)(3) Status

Chapter 3 Independent Organizations Without Tax-Exempt 501(c)(3) Status Chapter 3 Independent Organizations Without Tax-Exempt 501(c)(3) Status Introduction In the U.S., people can get together and pool their resources to do anything they want to do as long as the activity

More information

CWSA Team Management Handbook

CWSA Team Management Handbook CWSA Team Management Handbook Manager Information Manage Roster and Contact Information Your team s roster and contact information are listed on your team page on the CWSA website. Your roster is initially

More information

SMALL GAMES OF CHANCE OVERVIEW

SMALL GAMES OF CHANCE OVERVIEW DISCLAIMER The Pennsylvania Department of Revenue has prepared this overview on Pennsylvania s Local Option Small Games of Chance Act, 1988 P.L. 1262, No. 156, as amended, for use by the general public.

More information

US YOUTH SOCCER POLICY PLAYERS AND PLAYING RULES. As of September 1, 2013

US YOUTH SOCCER POLICY PLAYERS AND PLAYING RULES. As of September 1, 2013 US YOUTH SOCCER POLICY ON PLAYERS AND PLAYING RULES As of September 1, 2013 TABLE OF CONTENTS PART I GENERAL Rule 101. DEFINITIONS... 1 Rule 102. APPLICABILITY OF POLICY... 3 Rule 103. GENDER OF TEAMS...

More information

CHARITABLE SOLICITATIONS PROGRAM. Charitable Organization Renewal Application License Fee: $25. Late Fee: $50. (if filed after November 30th)

CHARITABLE SOLICITATIONS PROGRAM. Charitable Organization Renewal Application License Fee: $25. Late Fee: $50. (if filed after November 30th) STATE OF MAINE DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION OFFICE OF LICENSING AND REGISTRATION CHARITABLE SOLICITATIONS APPLICATION RENEWAL APPLICANT INFORMATION (please print) FULL LEGAL NAME

More information

PRIVATE FOUNDATIONS. Web: www.aldavlaw.com Blog: www.californiatrustestateandprobatelitigation.com. What is a Private Foundation?

PRIVATE FOUNDATIONS. Web: www.aldavlaw.com Blog: www.californiatrustestateandprobatelitigation.com. What is a Private Foundation? Web: www.aldavlaw.com Blog: www.californiatrustestateandprobatelitigation.com What is a Private Foundation? PRIVATE FOUNDATIONS A private foundation is a charitable organization that is not publicly funded.

More information

SAMPLE FINANCIAL PROCEDURES MANUAL

SAMPLE FINANCIAL PROCEDURES MANUAL SAMPLE FINANCIAL PROCEDURES MANUAL Approved by (organization s) Board of Directors on (date) I. GENERAL 1. The Board of Directors formulates financial policies, delegates administration of the financial

More information

Booster. Clubs and ASB. Is it an ASB or Booster Club Project?

Booster. Clubs and ASB. Is it an ASB or Booster Club Project? Booster Martin E. Fortin, Jr. Cispus Learning Center 2142 Cispus Rd Randle WA 98377 360-497-7131 fortin@cispus.org Clubs and ASB Is it an ASB or Booster Club Project? Parent Teacher Associations, Parent

More information

Exempt Organizations: Sales and Purchases

Exempt Organizations: Sales and Purchases Exempt Organizations: Sales and Purchases Susan Combs, Texas Comptroller of Public Accounts DECEMBER 2010 Organizations that have applied for and received a letter of exemption from sales tax don t have

More information

& Stetson University College of Law Dolly & Homer Hand Law Library. Professor Rebecca S. Trammell

& Stetson University College of Law Dolly & Homer Hand Law Library. Professor Rebecca S. Trammell Florida Library Association & Stetson University College of Law Dolly & Homer Hand Law Library Professor Rebecca S. Trammell Generally, no payment of federal or state income tax. Generally, no payment

More information

School & District Funds Policies & Procedures Manual

School & District Funds Policies & Procedures Manual School & District Funds Policies & Procedures Manual Contents Why Become a Fund of the Foundation of OCPS... 2 Purpose... 3 Objectives... 3 Policies... 3 Procedures... 5 Creating, Changing, and Closing

More information

GUIDELINES FOR FUNDRAISING SPECIAL EVENTS

GUIDELINES FOR FUNDRAISING SPECIAL EVENTS GUIDELINES FOR FUNDRAISING SPECIAL EVENTS Guidelines for Fundraising Special Events Thank you for your interest in supporting Community Hospice of Northeast Florida. In fulfillment of its mission, the

More information

EORU Game Regulations Revised May 2015

EORU Game Regulations Revised May 2015 EORU Game Regulations Revised May 2015 1. Scope 1.1 These Regulations complement the ORU Game Regulations and apply to all games played in or scheduled by the EORU. These games shall be played in accordance

More information

CALIFORNIA CODE OF REGULATIONS TITLE 4. BUSINESS REGULATIONS. DIVISION 18. CALIFORNIA GAMBLING CONTROL COMMISSION.

CALIFORNIA CODE OF REGULATIONS TITLE 4. BUSINESS REGULATIONS. DIVISION 18. CALIFORNIA GAMBLING CONTROL COMMISSION. CALIFORNIA CODE OF REGULATIONS TITLE 4. BUSINESS REGULATIONS. DIVISION 18. CALIFORNIA GAMBLING CONTROL COMMISSION. CHAPTER 8. BINGO. ARTICLE 1. DEFINITIONS AND GENERAL PROVISIONS. 12480. Definitions. (a)

More information

Gift-in-Kind Procedures

Gift-in-Kind Procedures Page 1 of 5 I. Introduction II. Tangible Gift-in-kind Procedures III. Special Types of Gift-in-kind Contributions I. Introduction Gift-in-Kind Procedures A. Gifts-in-Kind ( GIK ) support the mission of

More information

Step 1 - Determine Eligibility

Step 1 - Determine Eligibility Step 1 - Determine Eligibility For a car donation to be eligible for a tax deduction, it must be made solely for charitable or public purposes by an individual who will itemize deduction on Schedule A

More information

Take Payment. This process allows a Club Registrar to review a Player s invoice, if required, and take a payment against an unpaid invoice.

Take Payment. This process allows a Club Registrar to review a Player s invoice, if required, and take a payment against an unpaid invoice. Overview Take Payment This is the section where you can update the payment status for an individual s registration. This is where a player can be found if they are Pending Awaiting Payment, which is the

More information

Charitable Registration Tool Tips

Charitable Registration Tool Tips Charitable Registration Tool Tips Table of Contents Chapter 1 Online Charitable Registration... 3. Creating an ccount... 3 I. Employer Identification Number (EIN)... 3 II. Parent Organization... 3 III.

More information

Grosse Ile Devils Junior Football Club

Grosse Ile Devils Junior Football Club ARTICLE I TITLE The name of this organization shall be Grosse Ile Devils Junior Football Club. ARTICLE II DEFINITIONS As used in these bylaws, the word "Organization" shall mean Grosse Ile Devils Junior

More information

ROTH IRA REQUIREMENTS

ROTH IRA REQUIREMENTS Regarding Roth Individual Retirement Annuity (IRA) Plans Described in Section 408A of the Internal Revenue Code This Disclosure Statement ( Disclosure ) presents a general overview of the federal laws

More information

CARRIAGE MUSEUM OF AMERICA ACCOUNTING POLICIES AND PROCEDURES MANUAL. February 2014

CARRIAGE MUSEUM OF AMERICA ACCOUNTING POLICIES AND PROCEDURES MANUAL. February 2014 CARRIAGE MUSEUM OF AMERICA ACCOUNTING POLICIES AND PROCEDURES MANUAL February 2014 I. Introduction The purpose of this manual is to describe all accounting policies and procedures currently in use at The

More information

OREGON DEPARTMENT OF JUSTICE RAFFLE GAMING LICENSE APPLICATION INSTRUCTIONS

OREGON DEPARTMENT OF JUSTICE RAFFLE GAMING LICENSE APPLICATION INSTRUCTIONS OREGON DEPARTMENT OF JUSTICE RAFFLE GAMING LICENSE APPLICATION IMPORTANT NOTICE READ CAREFULLY Raffle Games possess inherent risks for gaming licensees. Not all raffle games are successful fundraisers.

More information

Scrip Policy for Parishes/Schools and School Systems

Scrip Policy for Parishes/Schools and School Systems Scrip Policy for Parishes/Schools and School Systems Since the National Scrip Center introduced the scrip program to the Archdiocese of Milwaukee in the mid 90s, parishes and schools have earned thousands

More information

CHAPTER II. - International Transfer of Players

CHAPTER II. - International Transfer of Players CHAPTER II. - International Transfer of Players Application of these Regulations 37. All decisions related to an international transfer shall be made by FIBA. 38. All decisions related to a special agreement

More information

HELP. Reporting Special Jurisdiction Sales Tax

HELP. Reporting Special Jurisdiction Sales Tax Reporting Special Jurisdiction Sales Tax Reporting Sales Tax for Special Jurisdictions Reporting City Tax Return Example Reporting Returned Merchandise Error Messages Most Indian Tribes in South Dakota

More information

Nonprofit Organization

Nonprofit Organization Starting a Nonprofit Organization in New Jersey Questions and Answers New Jersey Division of of Taxation Technical Regulatory Services Activity Branch January August 2006 2002 Table of Contents Getting

More information

AMATEUR ATHLETIC UNION. Level 3 Club. Information Brochure

AMATEUR ATHLETIC UNION. Level 3 Club. Information Brochure AMATEUR ATHLETIC UNION Level 3 Club Information Brochure The Amateur Athletic Union (AAU) is one of the largest, non-profit, volunteer, sports organization in the United States. A multi-sport organization,

More information

MODEL EXECUTIVE COMPENSATION POLICY FOR A CALIFORNIA PUBLIC BENEFIT NONPROFIT CORPORATION

MODEL EXECUTIVE COMPENSATION POLICY FOR A CALIFORNIA PUBLIC BENEFIT NONPROFIT CORPORATION About This Form: The Justice & Diversity Center s Community Organization Representation Project has designed the attached Executive Compensation Policy for a California Nonprofit Public Benefit Corporation.

More information

TheMontana. Nonprofit Sector MORE THAN CHARITY

TheMontana. Nonprofit Sector MORE THAN CHARITY TheMontana January 2007 MORE THAN CHARITY Nonprofit organizations: Define, shape, and improve the quality of life in local communities. Attract businesses to communities by providing services and cultural

More information

Vehicle Donation, A Donor s Guide to EXEMPT ORGANIZATIONS BEFORE YOU GIVE YOUR VEHICLE TO A CHARITABLE ORGANIZATION: ARE AS A DONOR TO A CHARITY

Vehicle Donation, A Donor s Guide to EXEMPT ORGANIZATIONS BEFORE YOU GIVE YOUR VEHICLE TO A CHARITABLE ORGANIZATION: ARE AS A DONOR TO A CHARITY Tax Exempt and Government Entities EXEMPT ORGANIZATIONS A Donor s Guide to Vehicle Donation, BEFORE YOU GIVE YOUR VEHICLE TO A CHARITABLE ORGANIZATION: n CHECK OUT THE CHARITY, n SEE IF YOU LL GET A TAX

More information

FORM FS must be completed and be in agreement with financial information reported on IRS Form 990 or the filed financial statement.

FORM FS must be completed and be in agreement with financial information reported on IRS Form 990 or the filed financial statement. FORM FS ANNUAL FINANCIAL REPORT FORM Final Report NAME OF ORGANIZATION MISSISSIPPI REGISTRATION # CHARITY CONTACT PERSON: E-mail address: PERSON COMPLETING FORM: E-mail address: FORM FS must be completed

More information

Factsheet: Document retention requirements for a company

Factsheet: Document retention requirements for a company Factsheet: Document retention requirements for a company Introduction The following outlines some frequently asked questions and answers about keeping records and documents. Before you read them you should

More information

Pasadena City College Foundation, Inc. Reimbursement Expense Plan

Pasadena City College Foundation, Inc. Reimbursement Expense Plan Pasadena City College Foundation, Inc. Reimbursement Expense Plan Approved by Executive Committee on August 27, 2009 Ratified by Foundation Board on September 22, 2009 These procedures apply to all directors,

More information

San Diego Soccer Club Sponsorship

San Diego Soccer Club Sponsorship San Diego Soccer Club Sponsorship Dear Sponsor: San Diego Soccer Club (SDSC) has been operating in the North San Diego County area for over 30 years, providing recreational and competitive soccer to over

More information

UNIT TREASURER DUTIES GLENDALE COUNCIL PTA

UNIT TREASURER DUTIES GLENDALE COUNCIL PTA UNIT TREASURER DUTIES GLENDALE COUNCIL PTA Usha Archer, Council Treasurer 2011 Topics Mission Statement Board Responsibilities Sources of information Duties & Responsibilities Treasurers File Check Signers

More information

Charitable Giving. 2012 Page 1 of 7, see disclaimer on final page

Charitable Giving. 2012 Page 1 of 7, see disclaimer on final page Charitable Giving 2012 Page 1 of 7, see disclaimer on final page By leaving money to charity when you die, the full amount of your charitable gift may be deducted from the value of your taxable estate.

More information

1. The organization mission or most significant activities that you wish to highlight this year:

1. The organization mission or most significant activities that you wish to highlight this year: Form 990 Questionnaire For All Organizations Core Form Heading & Pt I Summary 1. The organization mission or most significant activities that you wish to highlight this year: 2. Total number of volunteers

More information

VICE PRESIDENT - FINANCE This is your PACKET FOR NEW OFFICERS

VICE PRESIDENT - FINANCE This is your PACKET FOR NEW OFFICERS Congratulations on your election as VICE PRESIDENT - FINANCE This is your PACKET FOR NEW OFFICERS What s inside? Everything you need to know for your position. We want to assist you towards full understanding

More information

Frequently Asked Questions at CMSA

Frequently Asked Questions at CMSA Frequently Asked Questions at CMSA 1. How much does it cost to play soccer? It varies depending on age, competition level and the club or community you register with. Check the website or email the Coordinator

More information

Donor Advised Funds The power of giving, simplified.

Donor Advised Funds The power of giving, simplified. Donor Advised Funds The power of giving, simplified. The Peninsula Community Foundation is dedicated to improving the community where you live. We can help you on your path to personal philanthropy by

More information

PRIVATE FOUNDATION VERSUS PUBLIC CHARITY (Non Profit Advisory No. 5)

PRIVATE FOUNDATION VERSUS PUBLIC CHARITY (Non Profit Advisory No. 5) PRIVATE FOUNDATION VERSUS PUBLIC CHARITY (Non Profit Advisory No. 5) Most nonprofit entities -- and especially their primary donors -- want to insure that they have public charity status for the 50% deduction

More information

ONLINE USER GUIDE. Club Administrators

ONLINE USER GUIDE. Club Administrators 1 ONLINE USER GUIDE Club Administrators 2 Table of Contents Logging In... 3 Club Administrator Online Membership Account... 4 Club Members... 5-7 Edit Club Information... 8 Renewing Your Club... 9 Practice

More information

Helpful Hints for Kiwanis Club Treasurers

Helpful Hints for Kiwanis Club Treasurers Helpful Hints for Kiwanis Club Treasurers Kiwanis International Dues: $42.00 per member annually. Every Kiwanis club must pay dues or $42.00 annually for every active member. This dues payment is payable

More information

PRIVATE FOUNDATION CAUTION: The purposes of this memorandum are to assist you, the directors of your private foundation, and your accountant in:

PRIVATE FOUNDATION CAUTION: The purposes of this memorandum are to assist you, the directors of your private foundation, and your accountant in: CHERRY CREEK CORPORATE CENTER 4500 CHERRY CREEK DRIVE SOUTH #600 DENVER, CO 80246-1500 303.322.8943 WWW.WADEASH.COM DISCLAIMER Material presented on the Wade Ash Woods Hill & Farley, P.C., website is intended

More information

SALES AND USE TAX TECHNICAL BULLETINS SECTION 37 37-1 SALES BY AND SALES TO THE UNITED STATES GOVERNMENT OR ANY AGENCIES OR INSTRUMENTALITIES THEREOF

SALES AND USE TAX TECHNICAL BULLETINS SECTION 37 37-1 SALES BY AND SALES TO THE UNITED STATES GOVERNMENT OR ANY AGENCIES OR INSTRUMENTALITIES THEREOF SECTION 37 - THE UNITED STATES GOVERNMENT OR AGENCIES THEREOF 37-1 SALES BY AND SALES TO THE UNITED STATES GOVERNMENT OR ANY AGENCIES OR INSTRUMENTALITIES THEREOF A. Exemptions Sales by and sales directly

More information

General Information Philosophy of Club Sports Students Recreational Sports Role

General Information Philosophy of Club Sports Students Recreational Sports Role 1 General Information Philosophy of Club Sports The Club Sports program is a program area within the Department of Recreational Sports. Club Sports consist of recognized student organizations that are

More information

Tax Update. October 28, 2014

Tax Update. October 28, 2014 Tax Update October 28, 2014 SC&H Group Agenda Update from the IRS Expired Tax Provisions Impacting Exempt Organizations Proposed Legislation Impacting Tax Exempt Organizations Changes to the 2013 Form

More information

Sample 1023, Application for Recognition of Exemption FILING INSTRUCTIONS

Sample 1023, Application for Recognition of Exemption FILING INSTRUCTIONS Sample 1023, Application for Recognition of Exemption FILING INSTRUCTIONS Remember, on all attachments to have a heading with your PTA s corporation name and EIN (Employer ID Number). Form 1023 (Rev. 12-2011)

More information

Important Information about Family Credits in Scrip Programs

Important Information about Family Credits in Scrip Programs Important Information about Family Credits in Scrip Programs It has been brought to our attention over the past few months that there are some rumors going around concerning tax-exempt nonprofit organizations

More information

Elements of Alberta's Cancer - Part 1

Elements of Alberta's Cancer - Part 1 Province of Alberta CHARITABLE FUND-RAISING ACT Revised Statutes of Alberta 2000 Current as of November 5, 2014 Office Consolidation Published by Alberta Queen s Printer Alberta Queen s Printer 7 th Floor,

More information