By completing and submitting the Parent Booster USA membership application you acknowledge on behalf of your organization that the organization meets the following membership requirements:
- Is a nonprofit school support organization such as a parent teacher organization, or a booster club that supports sports, art, academics, and other activities of a school (public, private or for-profit) or city/county recreation department;
- Is funded substantially by receipts from volunteer-led fundraising activities such as catalog sales (i.e. gift wrap, cookie dough, and the like), carnivals and festivals, auctions and similar activities, and from donations;
- Is organized and operated as a charitable and educational tax-exempt organization in accordance with Internal Revenue Service (IRS) rules, and has included the following IRS-required language in its governing documents (e.g., Constitution, Articles of Incorporation, Bylaws), or will immediately amend its governing documents to include this language:
This organization is organized and operated exclusively for charitable and educational purposes within the meaning of 501(c)(3) of the Internal Revenue Code.
Upon dissolution of this organization, its assets shall be disposed of exclusively for the purposes of the corporation or distributed to such organizations organized and operated exclusively for charitable purposes which shall, at the time, qualify as exempt organization under section 501(c)(3), or shall be distributed to the federal government, or to a state or local government, for a public purpose.
No part of the net earnings of the corporation shall inure to the benefit of or be distributed to any director, employee or other individual, partnership, estate, trust or corporation having a personal or private interest in the corporation. Compensation for services actually rendered and reimbursement for expenses actually incurred in attending to the affairs of this organization shall be limited to reasonable amounts.
No substantial amount of the activities of the organization shall be the carrying on of propaganda, or otherwise attempting to influence legislation and this organization shall not intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office.
- Agrees to provide, upon request, copies of its governing documents (i.e. Constitution, Articles of Incorporation or Bylaws) for review by PBUSA.
- Understands that each PBUSA member organization must annually file an IRS information 990-series, using the member's assigned federal tax identification number (EIN), by the 15th day of the 5th month after the close of the organization's fiscal year (i.e. if your fiscal year c loses June 30th, Form 990 must be filed by November 15th each year). MEMBERS MAY NOT USE PBUSA's EIN number for any reason, including the filing of the members' 990 return.
- Understand and agrees that PBUSA member organizations are independent legal entities and that no relationship is created by joining PBUSA except for the parent organization/subordinate organization relationship established in accordance with group exemption procedures set forth by the Internal Revenue Service. You understand and agree that each party, Parent Booster USA, Inc. and the PBUSA member, are solely liable for its own operations and activities and any liability or claims that may arise from our separate operations, activities, acts, actions or failure to act. Each party, PBUSA and the PBUSA member, shall only be liable to the other party only to the extent that a court of competent jurisdiction finds that a claim or liability arose directly from the gross negligence of the other party. Both PBUSA and the PBUSA member agree that any action under this Agreement shall be brought exclusively pursuant to the laws, and in the state, of Florida.
- Agrees to abide by the terms, conditions and policies for membership in PBUSA, as now existing or later amended, and requests to be included as a 501(c )(3) organization under the PBUSA Group Exemption Letter. See also, PBUSA 501(c)(3) IRS Affirmation Letter.
- Understands and agrees that Parent Booster USA membership runs on a calendar year basis and must be renewed by January 1 of each year to have continuous 501(c)(3) status.