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About Parent Booster USA

Parent Booster USA (PBUSA) is the leader in keeping America's school support organizations compliant with IRS, state and local nonprofit fundraising rules. PBUSA helps schools ensure that their parent teacher organizations (PTOs), booster clubs and other school support organizations have 501(c)(3) federal tax-exempt status, and manage and control the funds raised to better serve the needs of the students and schools they support. PBUSA currently has members in 50 states and DC with a 95% renewal rate.

PBUSA provides the tools schools and their support organizations need to stay registered with the IRS and state authorities, and make sure the groups are operating with accountability for the funds raised and transparency regarding their activities.

PBUSA provides the ongoing continuity, guidance, and support and supervision school fundraising groups need.

  • PBUSA members:
  • K-12 schools (USA): 132,853 1
  • Nonprofits devoted to education: 19,000+ 2
  • Total spent in support of public education (2007): $4.3 billion 3
  • Total number of school support organizations (PTOs, booster clubs): 50,000+ 4
  • 1 Digest of Education Statistics, 2010
  • 2 Who Helps Public Schools? Public Education Support Organizations in 2010, Urban Institute
  • 3 Ibid., Urban Institute 2010
  • 4 Parent Booster USA estimate that at least 25% of K-8 schools have a PTO, and at least 50% of secondary schools have 2 or more booster clubs. Actual number of school support organizations is likely much higher. A comprehensive study to update and improve the 2010 Urban Institute study is recommended.
Quick Facts
Current topics

Financial accountability – Schools, school districts and state governments are increasingly raising concern over the financial practices of school support groups, including concern with incidences of theft of funds by volunteers.

Cooperative fundraising – An August 2013 Tax Court decision confirmed earlier IRS findings that the common practice of school support groups fundraising and then crediting only those that raised the funds or volunteered time with the amounts raised (individual fundraising accounts) provides a personal benefit and is not a tax- exempt activity.

Free public education – The American Civil Liberties Union (ACLU) is bringing actions against schools and school districts across the country claiming that certain school fees violate free public education laws. Claims include that schools inappropriately use booster clubs and support organizations to collect fees on behalf of the schools.


With PBUSA membership, we file all the IRS and state paperwork. We keep your booster club up and running year after year.