Guidelines and Overview

Athletic Booster Clubs are governed by Norman Athletic Association (NAA). The NAA has Policies and guidelines that must be followed by Booster Clubs.  The Booster Clubs must also follow the guidelines of the Norman Public Schools Board Policies; OSSAA; the State of Oklahoma; and the federal government, through the IRS.  Some state regulations relate to state sales tax while other regulations involve becoming incorporated or involve the holding of a raffle.


The following information is included in this section:

  • Norman Athletic Association (NAA) Guidelines
  • District Board Policy
  • OSSAA Booster Club Guidelines
  • State Regulatory Information
  • Federal Regulatory Information


The state and federal regulatory information included in this section does not include all laws or rules that may apply to your particular situation.   This information is provided by the District’s Athletic Department; however, the Athletic Department is not an authority on specific accounting situations or tax-related issues concerning individual Booster Clubs.  Therefore, Booster Clubs should obtain competent independent counsel, such as a Certified Public Accountant (CPA) or an attorney, to address accounting and tax matters related to their specific circumstances.  The cost of these services would be the Booster Club’s responsibility. In addition, the IRS and the Oklahoma State Tax Commission may be contacted for questions related to your organization’s specific situation.



Booster Club Officers are responsible for ensuring that their Booster Club is in compliance with NAA & District policies and guidelines, OSSAA guidelines, and state and federal regulations.


Norman Athletic Association (NAA) Policy and Guidelines


Included within the NAA Booster Club Booklet, you will find NAA Policy, Guidelines and Best Practices.  


Norman Public Schools Guidelines

Located in Norman Public Schools Board Policy.  


XXVII. Sanctioning Organizations and Associations 

The Norman Public Schools shall establish procedures in compliance with 70 O.S. 1996 § 5-129.1 to provide for sanctioning of organizations and associations that raise money and collect revenues for the benefit of students so that they may be exempt or apply to be exempted from statutory controls and requirements pertaining to school activity funds. 


OSSAA Policy and Guidelines

Information can be reviewed on the OSSAA website.


Federal Regulatory Information

This section has been prepared to provide general, not specific or all-inclusive, information to Booster Clubs regarding federal tax regulations.  Steps have been documented to aid a Booster Club in abiding by the regulations; however, these steps are only general guidelines and do not ensure that a Booster Club will remain in compliance with all federal tax regulations.

Each Booster Club should strive to remain in compliance with all federal agencies, including the Internal Revenue Service (IRS). Therefore, each Booster Club is responsible for obtaining its own competent independent counsel on accounting and tax matters related to its specific circumstances. This counsel may include a Certified Public Accountant (CPA) or an attorney. The cost of these services would be the Booster Club's responsibility.

Every organization must have an employer identification number, even if it will not have employees. The employer identification number is a unique number that identifies the organization to the Internal Revenue Service.


A Booster Club does not achieve tax exempt status by acquiring an EIN. All NPS/NAA Booster Clubs report under the NAA Umbrella.


Since Booster Clubs are separate entities from the District, Booster Clubs cannot use the District's EIN nor the NAA’s EIN to transact business such as Banking Accounts.  NAA’s EIN is available only for Fundraising activates and MUST be reported to the NAA Treasurer. 


Booster Clubs EIN:  How do can a Booster Club obtain an EIN?


  • Applying Online:       Once the application is completed, the information is validated during the online session, and an EIN is issued immediately. 
  • Applying by Phone:      Call Business & Specialty Tax Line at 800.829.4933.  The EIN will be issued to the individual over the telephone.
  • Applying by Fax:      Fax the completed Form SS-4 application to 859.669.5760.  A Fax will be sent back with the EIN within four (4) business days.
  • Applying by Mail:      Mail the completed Form SS-4 to:


                                        Attn. EIN Operation

                                        Philadelphia, PA 19255


The processing timeframe for an EIN application received by mail is four weeks.


After receiving your EIN, you may use it to then open a bank account. Booster Clubs should not use an individual’s social security number to conduct the business of the organization, Norman Athletic Association EIN, or Norman Public Schools EIN.


Copies of the completed SS-4 form and the IRS response documenting the assigned EIN number should be kept in the Booster Club's permanent records from year to year.  You may also want to have the Secretary keep a backup copy of these documents in some type of digital archive.


If your address has changed, you need to notify the IRS to ensure you receive any correspondence. To change your address with the IRS, you may complete a Form 8822, Address Change Request, and send it to the address shown on the form.


If you have additional questions regarding the information discussed above, you may contact:


Internal Revenue Service

Main Number 1.800.829.1040

Tax Forms & Publications 1.800.829.3676

Website Information

IRS Home Page      


Taking Care of Business

Booster Clubs have many responsibilities to the federal government, the state, the District, and to the students they support.  Part of this responsibility is to keep accurate and updated records so that the organization may complete the necessary requirements with NAA and NPS.  In addition, these records will help you prepare your annual Financial Report and Review Report due to the NAA for sanctioning by September, of each year.


This section includes information that must be turned in to the NAA each year including the Booster Club Information Sheet that must be submitted each fiscal year and as Officers change.  In addition, this section will also guide you in preparing the Financial Report and related Review Report.


Most of the reporting requirements of a Booster Club are dependent on the financial records kept; therefore, the office of Booster Club Treasurer is an extremely important and vital position that should not be taken lightly.  Even though the Treasurer may assign certain duties to another person (i.e., Fundraiser Chairperson – Catalog Sales), the Treasurer and the Booster Club President are ultimately responsible for assuring that all financial records are maintained accurately for the Booster Club.


Booster Clubs are charged with maintaining a club in “Good Standing” designation.  Clubs can do this by conforming the NAA By-laws, upholding the clubs By-laws, representation in the NAA Board meetings and completion of all sanctioning documents in a timely manner.


When a Club maintains a “Good Standing” designation, they are afforded all rights under the NAA umbrella provided by Norman Public Schools. 


Booster Clubs that are considered “NOT in Good Standing” are will not be able to vote at the NAA meetings and will not be able to present fundraising requests.  In essence, the Booster Club will not be able to request funds from donors and participate in fund raising activities.   


Day-to-Day Responsibilities Overview

So far, we’ve covered various aspects of the major decisions that Booster Clubs have to make regarding incorporation, tax-exemption, financial reporting, and other District requirements. Therefore, this section is dedicated to the many day-to-day issues that face a Booster Club.  In addressing day-to-day issues, remember the responsibilities of the Booster Club and the pertinent District employees.


Booster Clubs support a particular student group or program through a Coach/Sponsor. The Coach/Sponsor is a District employee who serves as the liaison between the Booster Club and the District.  In addition, the pertinent Principal and the Athletic Director must approve various activities of the student group and the related Booster Club. The main responsibilities of a Booster Club, a Coach/Sponsor, and a Principal or Administrator are indicated below:


Booster Club -A Booster Club is responsible for supporting a student group, activity, or program. Support may be as simple as providing refreshments for a particular event or support may be as complex as raising money for an out-of-state competition. The Booster Club works through the Coach/Sponsor to provide assistance for the planned activities of the student group; however, the Booster Club does not have the authority to decide the activities or trips in which the student group will participate. The parents and the Booster Club may provide suggestions about particular activities; however, the Coach/Sponsor is responsible for the final decision with the Principal’s or Athletic Director’s approval.

Coach/Sponsor / Liaison - A designated Coach/Sponsor of a student group serves as the liaison between the Booster Club and the District, under the supervision of the Principal or Administrator. The Coach/Sponsor is responsible for determining the various activities and trips in which the student group will participate with the approval of the Principal or Administrator. In addition, the Coach/Sponsor should work very closely with the Booster Club and provide guidance to the organization. The Coach/Sponsor should not be considered an officer or member of the Booster Club.  


However, the Coach/Sponsor shall approve all student / school-related activities of the Booster Club in accordance with Board Policy.

Administration - The Principal and Athletic Director are responsible for approving the activities of the student group and every activity of the related Booster Club.

Booster Club officers also have day-to-day responsibilities to the club, as well as, the students they support.  Some of these responsibilities include:


  • Setting up a bank account properly;
  • Accounting properly for fundraiser income and expenses;
  • Analyzing the outcome of each fundraiser to determine its financial success/failure;
  • Establishing and maintaining money handling procedures; and
  • Becoming knowledgeable of District policies concerning using District buildings and distributing flyers.  

Booster Club - Here are the NAA bi-laws.