Last updated 2026-07-25
TL;DR
A booster club bylaws template should cover purpose, membership, officer roles (especially the treasurer), meetings and quorum, financial controls, and amendment procedures. Good bylaws answer who can sign checks, how officers are elected, and what happens if the club dissolves. They also set the stage for IRS Form 990 filing since your EIN and fiscal year usually get defined here first.
What should a booster club bylaws template include?
A solid booster club bylaws template has eight or nine core parts: name and purpose, membership rules, officer positions and duties, meeting and quorum requirements, committees, financial controls, amendment procedures, and a dissolution clause. Some clubs add a conflict-of-interest section, especially if they've applied for 501(c)(3) status, since the IRS asks about conflict-of-interest policies on the long-form Form 990 (Part VI) [1]. Think of bylaws as the club's internal rulebook, not a legal filing. You generally don't file bylaws with the IRS or your state unless you're asked to during an exemption application (Form 1023) or a state charity registration. But you do need them on hand. Banks ask for them when you open an account. New treasurers ask for them when they take over the books. Auditors, if you ever have one, ask for them first. A short, boring, clear document beats a long one nobody reads. Ten to fifteen pages is normal for a small booster club. If yours is pushing thirty pages with legal jargon copied from a corporate template, it's probably harder to follow than it needs to be. One section that trips people up: officer terms. Spell out exactly when a term starts and ends (school year, calendar year, or fiscal year), and what happens if someone quits mid-term. Vague language here causes real arguments later, usually right when nobody wants one.
What does a treasurer do in a booster club?
A booster club treasurer tracks the money coming in and going out, keeps the checkbook or accounting software current, pays approved bills, deposits fundraising cash promptly, and reports the club's financial position at every meeting. In most bylaws, the treasurer also prepares (or hands to a preparer) the annual IRS filing, whether that's the 990-N e-Postcard, 990-EZ, or full 990. People ask this in a few different ways: what does a treasurer do, what is a treasurer, what do treasurers do, what does a club treasurer do, what does a treasurer of a club do. The answer is the same regardless of phrasing. The treasurer is the person accountable for the club's cash and its paper trail. That's it, but it's a real job. Specific duties that should show up in your bylaws: - Maintain a checking account and reconcile it monthly against bank statements
- Require two signatures (or at least two eyes) on checks over a set dollar threshold, commonly $250 or $500
- Keep receipts and deposit slips for every fundraiser
- Present a written treasurer's report at each meeting, more than a verbal summary
- File the club's annual tax-exempt return by the deadline: 15th day of the 5th month after the fiscal year ends [2]
- Hand off a clean set of books, including bank statements, receipts, and the EIN letter, to the next treasurer That last point matters more than most clubs realize. A high percentage of booster club headaches (missing 990 filings, unexplained cash shortfalls, lost EIN paperwork) trace back to a bad handoff between treasurers, not fraud. Bylaws that spell out a handoff checklist prevent a lot of that pain.
What is Form 990, and why does it belong in the bylaws conversation?
| Form 990-N (e-Postcard) | Gross receipts normally ≤ $50,000 | Confirm current threshold with the IRS [3] | |
|---|---|---|---|
| Form 990-EZ | Gross receipts < $200,000 AND total assets < $500,000 | IRS instructions [4] | |
| Form 990 (long form) | Gross receipts ≥ $200,000 OR total assets ≥ $500,000 | IRS instructions [4] | Bylaws don't set these thresholds, the IRS does, but your bylaws should say who is responsible for filing and by when, so the job doesn't fall through the cracks when officers change. Miss three years in a row and the IRS automatically revokes your tax-exempt status under Section 6033(j) [5]. That's the auto-revocation problem that catches so many volunteer-run clubs off guard. For more on picking the right version, see form 990 and 990-n. |
Form 990 is the annual information return that most tax-exempt organizations, including booster clubs and PTOs recognized under Section 501(c)(3) or 501(c)(4), file with the IRS to report income, expenses, and governance. The IRS states plainly: "Tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations file this form to provide the IRS with the information required by section 6033" [1]. Which version you file depends on gross receipts and assets. The IRS breaks it down roughly like this: | Filing | Who files it | Threshold |
What is a 990 tax form, exactly, and does every booster club have to file one?
A 990 tax form is not an income tax return in the traditional sense (tax-exempt organizations usually owe no income tax), it's an information return. The IRS uses it to confirm your organization is still operating within its exempt purpose and to make certain financial details public. Yes, nearly every booster club that has 501(c)(3) or 501(c)(4) status needs to file some version every year, even if the club took in zero dollars. There is no minimum-revenue exemption from filing; there's only a choice of which form fits your size [3]. Small clubs sometimes assume that because they're 'just a volunteer group,' they're off the IRS radar. They're not. If your club has an EIN and was granted exemption (or is operating as an unincorporated association claiming exempt status), you're expected to file annually. See 990 tax form and irs form 990 for the filing mechanics. One wrinkle: some booster clubs never formally applied for exemption and are just using a parent PTA's or district's tax ID, or worse, a volunteer's personal Social Security number. That's a mess bylaws can't fix directly, but a well-written bylaws document (with a clear statement of the club's own EIN and exempt status) forces the issue into the open during drafting.
What officer positions should the bylaws define?
Most booster club bylaws define four officers: president, vice president, secretary, and treasurer. Some add a fundraising chair or concessions coordinator as a fifth voting officer, especially in athletic booster clubs where concessions are the biggest single revenue source. For each officer, spell out: - Title and one-sentence purpose
- Election method (nomination from the floor, ballot, term start date)
- Term length (one year is standard; some clubs do two)
- Specific duties, written as a short list, not a paragraph
- Who they report to and how often The treasurer section deserves the most detail because it carries the most legal and financial risk. Beyond the general duties listed above, strong bylaws also require: - A written monthly or quarterly financial report shared with the full board, more than leadership
- An annual budget presented and approved before the school year starts
- A rule that the treasurer cannot be the sole signer on the bank account
- A statement that all reimbursements require a receipt and a signed request form Some clubs also add a financial secretary or assistant treasurer role specifically to separate the person who counts fundraiser cash from the person who deposits it. That single separation of duties, having two different people touch the money at two different steps, is one of the cheapest fraud deterrents available, and it costs nothing to write into bylaws.
What should the meetings and quorum section say?
A bylaws meetings section should state how often the board meets (monthly is standard for the school year), how much notice members get before a meeting, what counts as a quorum, and how voting works, including whether proxy or electronic voting is allowed. Quorum is the part clubs get wrong most often. If your bylaws say quorum is 'a majority of the board' but you only have four active officers and one quits mid-year, you can suddenly be unable to take any official action, including approving spending or signing a new EIN letter. Set quorum as a fixed minimum number, or as a percentage with a stated floor (like '50% of current officers, minimum three') so a resignation doesn't paralyze the club. Also specify: - How special meetings get called (who can call one, how much notice)
- Whether virtual attendance counts toward quorum
- How the club handles a tie vote
- Whether minutes get taken and where they're stored Minutes matter more than people think. If the IRS or a state charity office ever asks about a specific expenditure or a conflict-of-interest decision, board meeting minutes are often the only paper trail proving the board actually discussed and approved it.
What financial controls belong in the bylaws vs. a separate policy?
Bylaws should state the big financial rules; the detailed step-by-step procedures usually belong in a separate financial policy or treasurer's manual that's easier to update without a full membership vote. Most bylaws require a membership vote (often two-thirds) to amend, which is too slow and formal for something like changing your check-signing dollar threshold from $250 to $500. What belongs in bylaws: - A statement that the club maintains a bank account in the organization's name, not a personal account
- A rule that no single officer can unilaterally approve spending above a stated threshold
- A requirement for an annual financial review (internal, by someone other than the treasurer, or an outside review if funds are large)
- Fiscal year start and end dates, matched to what's on file with the IRS What belongs in a separate financial policy instead: - Specific reimbursement procedures and forms
- Cash-counting procedures for concessions or events
- Record retention timelines
- Software or bank names Keeping these separate means your treasurer can tighten a cash-handling procedure next month without calling an emergency membership meeting to amend the bylaws.
What is a conflict of interest policy, and does a booster club need one?
A conflict of interest policy requires officers and board members to disclose any personal or financial relationship that could influence a club decision, such as a board member's company supplying uniforms or a relative being paid for event photography. It's not legally required for every booster club, but the IRS Form 990 asks directly whether the organization has adopted one (Part VI, Section B) [1], and saying no on a public tax filing looks bad even when nothing improper happened. A basic policy needs three things: a duty to disclose, a process for the board to review and vote on the disclosed relationship without the conflicted person voting, and a written record of that vote in the minutes. That's genuinely all it needs to be. Clubs sometimes copy a hospital's fifteen-page conflict policy and it becomes something nobody reads or follows. Shorter and actually used beats long and ignored.
What should the amendment and dissolution sections say?
The amendment section states how bylaws themselves get changed, typically by a vote at a regular or special meeting with advance written notice of the proposed change, requiring a majority or two-thirds vote of members present. Write the exact percentage and quorum required for an amendment vote; don't leave it implied. The dissolution section matters more than most volunteer boards want to think about, but the IRS actually requires it for 501(c)(3) organizations. Your dissolution clause needs to state that upon dissolution, remaining assets go to another 501(c)(3) organization or to a government entity for a public purpose, not to individual members. This exact language is part of what the IRS checks when reviewing a Form 1023 exemption application [6], and it's one of the most commonly missing clauses in homemade bylaws templates found online. If your booster club dissolves without this language in place, or with assets distributed to members, it can jeopardize the exempt status determination retroactively. Confirm exact required wording with the IRS and, where your state requires charitable-asset distribution rules, with your state charity office or attorney general's office before finalizing this section.
How do bylaws connect to the club's tax-exempt status and annual filing?
Bylaws themselves don't create tax-exempt status, but they document the governance structure the IRS reviewed (or will review) when granting it, and they're one of the first documents a bank, auditor, or new treasurer will ask to see. Your fiscal year, stated in the bylaws, should match what's on file with the IRS, because it determines your Form 990 filing deadline, which is the 15th day of the 5th month after your fiscal year ends [2]. Miss that deadline three years running and the IRS revokes exempt status automatically under Internal Revenue Code Section 6033(j)(1) [5]. Reinstating it means refiling paperwork, possibly paying a fee, and sometimes going without exempt status for months. Clean bylaws with a clearly assigned filing responsibility (usually the treasurer, sometimes shared with the president) are a cheap insurance policy against that outcome. For the mechanics of picking and filing the right version, see [990](/articles/treasurer-basics/990) and form 990-n.
Where can you get a booster club bylaws template, and should you customize it?
You can find free bylaws templates from your state's nonprofit association, your national booster or PTA affiliate if you have one, or your state's attorney general charity office. Free templates are a fine starting point but almost always need customization for your club's size, sport or program, and state-specific charitable solicitation rules. Customization that actually matters: your officer count (a four-person board needs different quorum math than a twelve-person board), your fiscal year (should it follow the school year or the calendar year, and does that match your IRS filing?), and your check-signing threshold (a club running a $3,000 concession stand needs tighter controls than one raising $500 a year through bake sales). This is the point where a lot of volunteer treasurers get stuck; a template is easy to find, but making sure the fiscal year, EIN, and filing schedule in the bylaws actually line up with what the IRS has on record takes real attention. That alignment problem, matching your state's specific requirements to your club's actual numbers, is exactly what the $99 one-time State-Personalized Treasurer Kit is built to solve. Not legal advice, not a guarantee of exempt status, just a starting document built around your state and filing situation instead of a generic download. Whoever drafts or updates your bylaws should not be the only person who reviews them. Have at least one other officer, and ideally someone outside the club (a lawyer friend, a former officer from another program), read the draft before the membership votes.
How often should bylaws be reviewed or updated?
Most nonprofit governance guides suggest reviewing bylaws every two to three years, or any time the club's size, structure, or state filing requirements change materially. A booster club that grew from a $5,000-a-year bake sale operation to a $60,000-a-year program with paid concession staff needs different financial controls than its original bylaws probably describe. Set a specific trigger in the bylaws themselves: for example, 'the board shall review these bylaws at least once every three years.' Without a stated trigger, reviews just don't happen, sometimes for a decade, and the document drifts further from reality every year an officer quietly works around a rule that no longer fits. A lighter annual check is smart too: at the first meeting of each school year, have the incoming treasurer and president confirm the fiscal year, filing deadline, and signer list in the bylaws still match reality. That five-minute check during handoff catches a surprising number of small drift problems before they become real ones.
Frequently asked questions
What does a treasurer do in a booster club?
A booster club treasurer manages the bank account, tracks income and expenses, deposits fundraising money promptly, reports the club's finances at meetings, and typically files the annual IRS return (990-N, 990-EZ, or 990). Bylaws should assign this role explicitly and require regular written reports to the full board, more than verbal updates.
What is a treasurer, in plain terms?
A treasurer is the officer responsible for an organization's money: collecting it, recording it, spending it according to approved rules, and reporting on it. In a booster club, the treasurer is usually also the person who signs checks (often alongside a second signer) and prepares the club's annual tax filing.
What is Form 990 and does a small booster club really need to file it?
Form 990 is the IRS's annual information return for tax-exempt organizations. Nearly all booster clubs with 501(c)(3) or similar status must file some version every year, even with zero income; small clubs typically qualify for the simplified Form 990-N e-Postcard if gross receipts are normally $50,000 or less. Confirm current thresholds with the IRS.
What is the 990 tax form used for?
The 990 tax form reports a tax-exempt organization's income, expenses, and governance practices to the IRS and the public. It isn't an income tax bill in most cases; it's a disclosure and accountability document, and missing it for three consecutive years triggers automatic revocation of exempt status under IRC Section 6033(j).
Do booster club bylaws need to be filed with the IRS or the state?
Usually not automatically. You keep bylaws on file internally, but you may need to submit them when applying for 501(c)(3) status via Form 1023, when registering with a state charity office, or when opening a bank account. Confirm specific submission requirements with the IRS and your state charity office.
What should the treasurer section of bylaws require?
It should require monthly bank reconciliation, a written financial report at every board meeting, a dollar threshold above which two signatures are needed on checks, an annual budget, and a documented handoff process to the next treasurer including bank access, EIN letter, and records.
How many officers should a booster club bylaws template include?
Most templates define four: president, vice president, secretary, and treasurer. Larger clubs, especially those running concessions or big annual events, often add a fundraising chair or assistant treasurer as a fifth voting officer to separate cash-counting duties from deposit duties.
What is a conflict of interest policy in booster club bylaws?
It's a section requiring officers to disclose personal or financial relationships that could influence club decisions, with a process for the board to review and vote on disclosed conflicts without the conflicted person voting. Form 990 Part VI specifically asks whether the organization has adopted one.
What happens if a booster club dissolves without a proper dissolution clause?
Without language requiring remaining assets to go to another 501(c)(3) or government entity, a club risks distributing charitable assets improperly, which can jeopardize its tax-exempt status determination. Confirm required wording with the IRS and your state's charity regulator before finalizing this clause.
How often should a booster club update its bylaws?
Most nonprofit governance guidance suggests a full review every two to three years, plus a quick annual check during officer handoff to confirm the fiscal year, signer list, and filing deadlines in the bylaws still match reality. Set a specific review trigger inside the bylaws so it actually happens.
Can one person be both president and treasurer in a booster club?
Bylaws can technically allow it, but most governance guidance discourages combining these roles because it removes a check on spending decisions. Many clubs write a rule directly into their bylaws prohibiting the same person from holding both positions.
What quorum should booster club bylaws set for board meetings?
Set quorum as a fixed minimum number or a percentage with a stated floor, such as '50% of current officers, minimum three,' rather than a vague 'majority of the board.' This prevents a single resignation from making the board unable to take official action.
Sources
- IRS, Form 990 and instructions overview: Purpose of Form 990 under IRC Section 6033 and conflict-of-interest disclosure in Part VI
- IRS, Annual exempt organization return: due date: Form 990 series is due the 15th day of the 5th month after the organization's fiscal year ends
- IRS, Annual electronic filing requirement for small exempt organizations (Form 990-N): Form 990-N eligibility generally requires gross receipts normally $50,000 or less
- IRS, Form 990-EZ instructions: Form 990-EZ filing thresholds based on gross receipts under $200,000 and total assets under $500,000
- Internal Revenue Code, 26 U.S.C. Section 6033(j): Automatic revocation of exempt status for failure to file required annual returns for three consecutive years
- IRS, Instructions for Form 1023: Form 1023 exemption applications require organizing documents to include a proper dissolution clause directing assets to another exempt organization or government entity