Current Fundraisers

Fundraising form

Requirements for Raffles

Direct Donation Letter Template

Before any fundraising activities occur, Booster Clubs should decide whether a fundraiser is a Booster Club fundraiser (money is deposited directly into the Booster Club’s bank account) or whether it is a school fundraiser (money is deposited directly into the District’s student activity fund account for that student group).  If the activity is a Booster Club fundraiser, the Booster Club is responsible for all money collected and deposited from the fundraiser. Likewise, if the activity is a school fundraiser, the school is responsible for all money collected and deposited from the fundraiser.


Booster Clubs should carefully consider limiting the number of major Fundraising activities involving students.  


All such activities require the approval of the Coach/Sponsor, School Principal and/or Athletic Director.  


Booster Club should submit the Fundraising form.pdf to the NAA at the NAA Board Meeting for approval of the NAA Board Members.  


IRS Regulations:

The IRS prohibits tax-exempt organizations from requiring people to participate in fundraisers. Likewise, Booster Clubs may not require an amount be “donated” in lieu of participating in a fundraiser.  People may choose whether or not to participate in a fundraiser and may choose whether or not to donate to the Booster Club. Furthermore, if a person decides not to participate, that person cannot be excluded from having the opportunity to benefit from the fundraiser and cannot be penalized in any way for choosing not to participate in the fundraiser.


Furthermore, benefits given by a tax-exempt organization cannot be based on participation in a fundraiser or based on revenues raised individually.  Therefore, regardless if a person participates in a fundraiser and regardless of the amount of revenue raised, that person cannot be denied the opportunity to receive an equal benefit. 


Example:   High Spirit Booster Club is having a car wash fundraiser to help reduce the cost of a trip to Florida for a competition. The cost of the trip is $20,000 for 20 people. Therefore, each person’s cost for the trip before the fundraiser is $1,000.  Of the 20 people participating in the trip, only 10 people participate in the fundraiser and raise a total of $600. The $600 must be split equally among the 20 people going on the trip, even though only 10 people participated in the fundraiser. Therefore, each person receives a benefit of $30 ($600 / 20).  Now, each person’s cost for the trip is $970 ($1,000 - $30).


The IRS prohibits the use of individual accounts by Booster Clubs.  Booster Clubs must benefit the group as a whole, not its individual members.  (See example above.)


“Individual Accounts” are those accounts used by a Booster Club to credit an individual with revenues raised.  The Booster Club would use these accounts to benefit the individual by offsetting that individuals expenses with the amount credited to the individual from the revenues raised. 


Use of Funds Raised:

According to the Internal Review Service (IRS), review your application for recognition of exemption (Form 1023) to determine how funds raised or contributions received by a booster club may be used. This document indicates how the organization, NAA intends to use the funds and the IRS granted the organization their public 501(c)(3) tax-exempt status based on this information.  Funds may be used for those purposes "To Support the student athletes and athletic programs representing Norman Public Schools."


If funds are used for purposes not described above, the IRS may question whether the organization should continue as a public 501(c)(3) organization.


The NAA recommends contacting the NAA Treasurer before expending the funds if a question exists as to whether it falls under the use of funds approved by the IRS. 


Because the application for recognition of exemption may be written differently from one booster club to another, one booster club may expend funds for certain items; whereas, another booster club may notbe able to expend funds for the same items.


The funds raised or donations received by the Booster Club may not be used for the following purposes:

    1. Gifts to Principals or other Administrators

    2. Unreported Gifts or monies to Teachers /Coach/Sponsors.  This must be detailed and reported on the financial disclosure. 

    3. End of Year Gifts to Executive Board.

    4. Alcoholic Drinks


Please note that amounts expended for Booster Club Officers are under stricter guidelines than other members of the Booster Club.



By State law, Norman Public Schools is not allowed to hold raffles.  

Booster Clubs may hold raffles if the requirements from the NAA, NPS Board, State Law and IRS regulations are followed. 


  • Is approval Needed? YES. Booster Clubs, who are contemplating a raffle fundraiser must have approval from NAA Board of Directors. This approval will only be considered at the monthly NAA Board Meeting due to the complexities and legal requirements of this type of fundraiser.

  • What is required for Approval? The following must accompany the Raffle Fundraiser request to be considered for approval.

    • Completed Fundraising form.

    • Cost of the ticket.

    • Number of tickets to be allowed for sell.

    • Prize information (amount & number of prizes). Per the IRS Notice 1340 (March 2005), exempt organization must report raffle prizes if (a) the amount paid reduced, at the exempt organization’s option, by the wager (the amount a person paid for the chance to win a prize), is $600 or more; and (b) the payout is at least 300 times the amount of the wager. The organization uses Form W-2G for this report.

    • Date, Time and Place the drawing will take place.

    • Where the Raffle Rules will be posted.

    • Copy of the final raffle ticket design.


All NAA Booster Clubs approved for a raffle fundraiser must post the Raffle Rules in a place where all participants or individuals contemplating participation can review and have readily access.  Those rules must contain the following, at a minimum:

Raffle Rules


  • Norman Athletic Association, Inc. (NAA) and (insert the Booster Club name) will not be responsible for lost, illegible, torn, incomplete, or misdirected tickets.

  • Only official NAA approved raffle tickets will be drawn.

  • The odd of winning depends on the number of eligible entries received.

  • Void where prohibited or restricted by law. All federal, state, and local laws and regulations apply.

  • Chances of winning are based on the number of tickets sold and distributed.

  • You must be 18 years of age or older to purchase a ticket and qualify under Oklahoma law.

  • Winner must be at least 18 years of age and a legal U.S. citizen.

  • No multi-party ticket entries are allowed.

  • All ticket sales are final.

  • Winner will be drawn at (insert place, time and date).

  • Winner need not be present to win.

  • The winner will be notified by phone. If a selected winner is unable to be contacted or located after a period of thirty (30) days, (insert the Booster Club name) reserves the right to select an alternative winner and the original winner’s rights to the prize will be forfeited.

  • All winners are responsible for any and all federal, state, and local income, sales, or excise taxes, fees, and/or other similar fees associated with receiving the prize. Raffle ticket purchases are not tax deductible.

  • The value of your winnings is considered taxable income. If your winning required IRS documentation, completion of the IRS documentation will be required before disbursment of winnings. Consult with your qualified financial advisor for additional information.

  • Government rules regarding withholding can change without notice. JLOC will follow IRS rules in effect at the time the prize is awarded.

  • Net proceeds will directly benefit (insert the Booster Club name) and NAA, an Oklahoma 501c(3) nonprofit organization.



The following information was downloaded from the Oklahoma Attorney General’s website:



What does the law permit?


Are raffles legal for non-profit organizations?

For certain organizations, yes. Please view the following state statute that defines the law:


A lottery is any scheme for the disposal or distribution of property by chance among persons who have paid, or promised, or agreed to pay any valuable consideration for the chance of obtaining such property, or a portion of it, or for any share of or interest in such property, upon any agreement, understanding or expectation that it is to be distributed or disposed of by a lot or chance, whether called a lottery, a raffle, or a gift enterprise, or by whatever name the same may be known. "Valuable consideration" shall be construed to mean money or goods of actual pecuniary value. Provided, it shall not be a violation of the lottery or gambling laws of this state for:


  1. The Oklahoma Lottery Commission to conduct a lottery pursuant to the provisions of the Oklahoma Education Lottery Act;

  2. A bona fide resident merchant or merchants of a city or town, acting in conjunction with the Chamber of Commerce or Commercial Club of this state thereof, to issue free of charge numbered tickets on sales of merchandise, the corresponding stub of one or more of which tickets to be drawn or chosen by lot by a representative or representatives of the Chamber of Commerce or of the Commercial Club in the manner set forth on the tickets, the numbered stub or stubs so drawn to entitle the holder of the corresponding numbered issued ticket to a valuable prize donated by the merchant;

  3. A bona fide community chest welfare fund on a military post or reservation to issue numbered tickets in conjunction with voluntary contributions to the fund, the corresponding stub or stubs of one or more of the tickets to be drawn by lot under the supervision of a military commander, the stub or stubs so drawn entitling the ticket holder to a prize of some value. Provided, however, that no person shall sell tickets or receive contributions to the fund off the military reservation; or

  4. A qualified organization to raise funds by issuing numbered tickets in conjunction with voluntary contributions to the qualified organization, the corresponding stub or stubs of one or more of the tickets to be drawn by lot under the supervision of an official of the qualified organization, the stub or stubs so drawn entitling the ticket holder to a prize. As used in this paragraph, "qualified organization" means:

  • a church,

  • a public or private school accredited by the State Department of Education or registered by the State Board of Education for purposes of participating in federal programs,

  • a student group or organization affiliated with a public or private school qualified pursuant to division (2) of this subparagraph,

  • a parent-teacher association or organization affiliated with a public or private school qualified pursuant to division (2) of this subparagraph,

  • fire departments,

  • police departments,

  • organizations that are exempt from taxation pursuant to the provisions of subsection (c) of Section 501 of the United States Internal Revenue Code, as amended, 26 U.S.C., Section 501(c) et seq., or

  • an "organization" as such term is defined in paragraph 20 of Section 402 of Title 3A of the Oklahoma Statutes.

Any raffle conducted by a qualified organization shall be conducted by members of the qualified organization without compensation to any member. The organization shall not hire or contract with any person or business association, corporation, partnership, limited partnership or limited liability company to conduct a raffle, to sell raffle tickets or to solicit contributions in connection with a raffle on behalf of the organization.


If the Oklahoma Education Lottery Act ceases to have the force and effect of law pursuant to Section 36 of the Oklahoma Education Lottery Act, the provisions of paragraph 3 of subsection A of this section shall cease to have the force and effect of law.