The Oregon Booster Club Compliance Guide

Most booster clubs are run by volunteers doing their best between practices — and most compliance problems aren't misconduct, they're paperwork nobody knew existed. This guide is the complete Oregon checklist, with what each step costs and where the official source lives.

The startup stack (in order)

1. Incorporate as an Oregon nonprofit corporation with the Secretary of State — $50 filing fee, $50/year renewal on your anniversary (ORS Chapter 65). Incorporation isn't legally mandatory, but it's what gives officers liability protection and it's the practical prerequisite for everything below.
2. Get a free EIN from the IRS (irs.gov, ten minutes online). This is the club's tax ID — the bank account opens under it, never under a person's SSN.
3. File IRS Form 1023-EZ for 501(c)(3) status — $275 on Pay.gov. Most booster clubs qualify for the EZ (gross receipts ≤ $50,000/yr and assets ≤ $250,000). Without 501(c)(3) status, donations aren't deductible, nonprofit bank accounts and discounts are unavailable, and Oregon won't license you for raffles.
4. Register with the Oregon DOJ Charitable Activities Section on Form RF-C — no fee. Oregon public-benefit nonprofits must register under ORS 128.610–128.750 (some vendors claim a $50 fee; the DOJ form itself says submit no fee).

The annual rhythm (where clubs die)

Total steady-state cost of staying legal in Oregon: roughly $70–$90 a year plus one afternoon. The cost of NOT doing it is re-forming the club from zero.

• IRS Form 990-N ('e-Postcard') — free, filed directly at irs.gov, due 4.5 months after your fiscal year ends. Takes ten minutes.
• THE TRAP: miss the 990 filing three consecutive years and the IRS revokes your exemption AUTOMATICALLY (IRC §6033(j)). No warning letter you'll notice, no appeal — reapply from scratch. This is the single most common way small booster clubs lose their status, usually discovered when a donor's accountant asks why the deduction bounced. Put it on the calendar the day you're approved, and hand the calendar to each new treasurer.
• Oregon DOJ Form CT-12 annual report — due 4 months 15 days after fiscal year end, fee starts at $20 for clubs under $25k revenue.
• Secretary of State renewal — $50, on your incorporation anniversary.

Raffles: Oregon has real rules

Raffles are regulated charitable gaming in Oregon (ORS Chapter 464). The good news: if your club's total raffle handle is under $10,000 in a calendar year, you're exempt from licensing (ORS 464.385). Above that, you need a DOJ license — Class B ($40/yr, each raffle ≤ $10,000) or Class A ($100/yr, unlimited) — and the license requires that your club has held federal tax-exempt status for at least a year. A brand-new club legally cannot run a big raffle in Oregon. Selling tickets online has additional DOJ rules — call the Charitable Activities Section before you do it.

Concessions and ads: the UBIT question

Income from a business activity unrelated to your exempt purpose can be taxable ('unrelated business income'), with a Form 990-T due at $1,000+ of gross UBI. Two saving graces cover most booster activity: work performed substantially by unpaid volunteers is excluded (the classic all-volunteer concession stand — IRC §513(a)(1)), and sponsor recognition that just displays a business's name/logo without prices or calls to action is an excluded 'qualified sponsorship payment' (IRC §513(i)). Selling actual advertising — 'mention this ad for 10% off' — crosses the line. Design your sponsor banners as thank-yous, not ads.

The boundary with school money

Booster funds are private; student-body (ASB) and district funds are public. Never commingle them — no depositing gate receipts into the booster account, no running booster money through a school account. In Oregon this boundary is district-policy territory, so read your district's booster policy and sign whatever recognition agreement it requires.

And one that surprises people: Title IX applies to what booster money BUYS. The federal position, on the books since 1975, is that private funding doesn't remove athletic benefits from Title IX's reach — if boosters buy the boys' team a video board, the district must ensure equivalent benefits for the girls' programs or decline the gift. Structure big gifts in conversation with your AD, not as a surprise.

The 60-second self-audit

• Do we have our own EIN and bank account in the club's legal name?
• Did a 990-N get filed for each of the last three years? (Check your club at the IRS Tax-Exempt Organization Search.)
• Are we registered with the Oregon DOJ, and is our CT-12 current?
• Did last year's raffles stay under $10,000 total — or do we hold a license?
• Could we show a donor our 501(c)(3) determination letter today?

A note on this guide: This guide is educational information, not legal or tax advice. Laws change and facts differ — confirm anything consequential with a qualified attorney or CPA, the IRS, or the Oregon DOJ Charitable Activities Section (971-673-1880). Figures and fees are as published July 2026.

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