Editorial Standards & Methodology
BoosterLedger exists to help brand-new booster club, PTO, and youth-sports treasurers take over the books with confidence. Volunteers make real decisions about other people's money based on what they read here, so we hold our content to a clear standard for sourcing, accuracy, and honesty. This page explains exactly how we work.
Last reviewed August 7, 2026. We review this policy at least twice a year.
Our commitment in one sentence
We explain federal 990-N mechanics and sound treasurer practices in plain language, point you to the authority that governs each decision, and never invent an IRS threshold figure, a state raffle rule, a filing deadline for your specific organization, or a person.
Where our information comes from
Nonprofit rules come from the IRS, from your state, and from recognized bookkeeping practice, so those are our sources. When we describe a requirement, we work from the material that actually governs it:
- The IRS at irs.gov for the 990-N e-Postcard, the filing calendar, gross-receipts eligibility, and automatic revocation and reinstatement.
- Your state's charity registration office and charitable-gaming authority for raffle, 50-50, and registration rules.
- Widely recognized nonprofit financial-controls practices, such as dual check signers and separation of duties, for our policy and template language.
- A qualified accountant, tax advisor, or attorney for any question that turns on your organization's specific facts.
Where a claim depends on the current federal rule, we point you to irs.gov so you can confirm the rule at its source before you file.
How we handle facts that vary and change
IRS gross-receipts thresholds are revised over time, and raffle and charity-registration requirements differ from state to state. Rather than print a single dollar figure or state rule that would be wrong somewhere or out of date, we state the federal 990-N as a framework and always send you to irs.gov to confirm the current threshold, and we render every state raffle and registration item as a guided fill-in that names the type of office to contact. We do not hardcode an IRS threshold figure or assert a state's specific raffle law.
Who writes and reviews our content
Our guides and templates are researched, written, and edited by the BoosterLedger Editorial Team. Every article carries this team byline and a published or updated date.
We are deliberate about what we are not. We are not accountants, tax advisors, or a law firm, and we do not publish content under invented expert names or fabricated professional credentials. When a decision calls for licensed judgment, such as whether your club can pay a coach or how to treat a specific transaction, we say so and point you to a qualified professional and the IRS instead of pretending to be one.
How we keep content current
Each article shows when it was published and, when applicable, when it was last updated. We revisit content on a rolling basis and when we learn that an IRS rule or a state requirement has changed. Tax and charity rules still move faster than any publisher can track perfectly, so a date on this site tells you when we last reviewed a page, not that a rule has not changed since. Always confirm current requirements with the IRS and your state's charity office before you act.
Corrections and feedback
If you spot something that looks out of date or wrong, tell us and we will check it against the source and fix it promptly. Accurate content is more valuable to us than being right the first time, and reader corrections make this resource better for the next volunteer treasurer.
Email corrections to team@boosterledger.com with the page URL and what you believe should change.
What we will never publish
- Invented facts, made-up statistics, or citations to sources that do not say what we claim.
- A specific IRS gross-receipts threshold figure or a state's raffle or charity-registration rule stated as settled fact.
- Promises that your tax-exempt status will be kept or restored, or that a filing will be accepted.
- A yes-or-no answer to a question that depends on your facts, such as paying coaches, in place of a pointer to a qualified professional.
- Fabricated treasurer testimonials, success stories, reviews, or ratings.
Independence and how we pay for this
BoosterLedger is an independent information publisher. We are not affiliated with, endorsed by, or acting on behalf of the IRS, any state agency, or any school or league. Our free guides and tools are supported by our paid $99 State-Personalized Treasurer Kit, which organizes the same 990-N framework, controls, and templates into one personalized, printable kit for your club. Buying the kit is never required to read our free content, and a purchase never changes what the IRS or your state requires.
Related
Read more about who we are on our About page, review our full disclaimer, or browse our 590 published articles.
Disclaimer: 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.