Disclaimer
Last updated August 7, 2026
BoosterLedger is an independent information publisher. We are not accountants, tax advisors, or a law firm, and nothing here is tax or legal advice. IRS rules and state raffle and charity registration requirements change and vary; always confirm current requirements with the IRS, your state's charity office, and a qualified professional for your organization's specific situation. We make no promises about tax-exempt status or filing outcomes.
Not tax, legal, or professional advice
The information on BoosterLedger is provided for general educational purposes only. It is not tax, legal, accounting, or other professional advice, and reading it does not create any professional or advisory relationship. We are not accountants, tax advisors, or a law firm. For advice about your organization's specific situation, consult a qualified accountant, tax advisor, or attorney.
IRS and state rules vary and change
Federal 990-N mechanics, gross-receipts thresholds, and reinstatement rules are set by the IRS and revised over time, and raffle and charity-registration requirements differ by state. Content on this site is written as a general framework and may not reflect the most recent change or the rule that applies to your organization. Before you rely on anything here, confirm the current rule with the authority that sets it, which usually means the IRS at irs.gov, your state's charity registration office, or your state's charitable-gaming authority.
No guarantee of any outcome
BoosterLedger does not guarantee that your tax-exempt status will be kept or reinstated, that a 990-N filing will be accepted, or that a raffle or registration will be approved. We help you organize, calculate deadlines, and prepare; we do not file anything with the IRS or any state for you, and we do not promise any specific result. Every filing and enforcement decision belongs to the IRS and the relevant state office, not to us.
Deadlines and figures are planning estimates
Any filing dates, deadline calculations, or budget figures on this site are planning estimates meant to help you get organized. They are computed from the information you enter and the general federal framework, and they are not a determination of what your organization owes or must file. Confirm your actual filing window and eligibility with the IRS before you rely on a date.
Self-help templates, not a filing service
The policies, worksheets, logs, and forms on this site, including any cash-handling policy, deposit log, or reimbursement form, are self-help templates you complete and adopt yourself. They help you organize your own records and money controls. Using them does not make BoosterLedger your accountant, your bookkeeper, or your filing agent. We never file a return, register a raffle, or respond to a notice on your behalf.
We are an independent publisher
BoosterLedger is an independent business. We are not an accounting firm, a law firm, or a government agency, and we are not affiliated with, endorsed by, or authorized to act on behalf of the IRS, any state agency, or any school, district, or league. Names of agencies, forms, and programs are used only to help you identify the correct authority to contact.
External links
Where we link to the IRS, state charity offices, and other government pages, we do so to point you to the authority behind a rule. We do not control those sites and are not responsible for their content or availability. A link is not an endorsement, and an outside page may change after we reference it.
How to confirm a requirement
When a guide names a requirement, treat the named authority as the final word. Confirm the 990-N filing window, gross-receipts eligibility, and reinstatement steps with the IRS at irs.gov, and confirm raffle, gaming, and charity-registration rules with your state's charity office before you sell a ticket or file. If a guide and the relevant office ever disagree, the office is correct.
Questions
Learn how we research and review our content on our editorial standards page, or reach us any time at support@boosterledger.com. For related policies, see our Privacy Policy and Terms of Service.