Booster Club Membership: Fill & Download for Free

Actually, the IRS has written up a scenario that deals specifically with this problem. http://www.irs.gov/pub/irs-tege/eotopica93.pdf If you read it you might spot other similarities with the bylaws of your booster club as this is apparently a popular way to abuse the tax code.The short answer is no. If the funds raised by the non-profit booster club are used for the benefit of private individuals, especially if those individuals are also members of the club, then the club does not qualify as a non-profit.As for personal tax implications, here's an example. Let's say that one of the booster club members donates a quantity of sodas towards the booster club's concession stands. When the soda generates revenue, the member is awarded an equivalent amount of credit towards his membership fee. At the same time, the member has listed the sodas as a charitable donation for his income taxes. He is both the donor and the recipient of the charity. That is tax fraud.You might want to remove the non-profit status, so that you can continue running booster club as a private co-op.

I just did a quick look at the types of membership fees there are, without more detail it is hard to say if it is taxable or not. So a small sampling of membership fees...• Auto club roadside assistance plan (towing, out of gas, flat tire)-membership fees are not taxable• Booster clubs (school, minor league)-membership dues and fees-not taxable• Boy Scouts of America-membership fees and dues are exempt• Chamber of Commerce-membership fees membership dues, fees and assessments are exempt for a 501(c)(6) nonprofit organization.• Computer organization-devoted to help end user-membership fees-also seminars given - the seminar/meeting fees are not taxable. Tax must be paid to the vendor for the publications that are distributed free of charge as part of the membership fee.• country club-initiation and membership fees are taxable• food and beverage minimums-part of private/nonprofit clubs memberships fees minimum spending charges are taxable the same as membership dues or other fees for privileges at the club.• fraternities/sororities-membership fees and dues are exempt• gun club-membership fees paid to the gun club are taxable as an amusement service.• health/athletic club-aerobics/fitness training fees-separately stated in membership agreement but not optional to members-are taxable• health/athletic club-membership and initiation fees are taxable• health/athletic club-nonamusement and amusement services activities provided for single charge-initiation and membership fees are taxable• historical homes/buildings/landmark-nonprofit private club-initiation and membership fees exempt• hobby clubs (stamp collecting, camera, amateur radio, corvette owners, dog owners) membership fees and dues are exempt• homeowners association-amenities (golf course, swimming pool, tennis courts) provided to residents-membership fees/dues-not taxable as amusement services• hunting and fishing private club-membership fees non-taxable- specifically listed in rule• hunting leases-access to online database via internet-membership fees are taxable as information services• racquetball club-membership fees are taxable• video dating/matchmaking club-membership fees not subject to sales tax• videotape club-membership fees not taxable• weight loss/fitness center-with passive exercise equipment (toner, exercise tables, strength machines)-membership fees are taxable• YMCA-membership fees for health club are taxableIf there are amusement services then there has to be nonamusement services, and so there are. They are listed in the rule as: "Activities that are primarily instructional in nature, or nontaxable personal services. Places, services, and clubs that the tax on amusement services does not cover include, but are not limited to:• hobby clubs (stamp collecting clubs, toastmaster clubs, camera clubs, amateur radio clubs);• instructions for any sport or musical discipline;• camps for children (day camps or boarding camps);• video cassette clubs;• political fundraisers;• campground admissions;• cruises that last longer than 24 hours and extend offshore beyond Texas territorial limits;• fishing and hunting leases and guide services; and• membership in sororities and fraternities."So just writing "membership sites and fees" is way too broad to answer... what site and what you are doing determines if it is taxable in Texas or not.

I can only speak about the Los Angeles Kings Booster Club, which I served as President in the mid-1980’s.Booster Club operate either as associations or nonprofit corporations, separate from the team. They have their own Bylaws and officers and plan their own activities. The team will often provide them with a membership table at home games, may announce booster club events during games, and may provide speakers from the team or management or swag for giveaways. The booster club often supplies volunteers for team events open to the public, as we did with Skate With The Kings, an annual event at a local skating rink. The booster club may also organize road trip packages to away games, and some teams may help get the club a block of tickets, which the travelers pay for to the home team.