Creating a New Organization
- Questions to Answer Before You Commit
- Creating Your Own Identity Overview
- Life Cycle of a Public Charity
- Incorporation of a Non-Profit Organization
Following the Rules
- Authoritative Guidelines Overview
- District Board Policy GE (Local)
- University Interscholastic League (UIL) Booster Club Guidelines
- UIL Brochure
- State Regulatory Information
- Federal Regulatory Information
Taking Care of Business
- Accounting Procedures
- Bank Accounts
- Receiving Contributions / Donations
- Giving Contributions/Donations
- Facilities Use/Rental
- Financial Aid Guidelines
- Fund-Raising for Individuals or Families
- Mailing Address
- Membership Dues
- Money Handling Procedures
- Paying and Reporting of Workers (District Employees or Others)
- Record Retention
- Sales Tax
- Student Fines and Fees List
- Treasurer's Report
These Guidelines are prepared to assist Parent Organizations in meeting District, University Interscholastic League (UIL), state, and federal requirements. Therefore, it includes some of the laws, regulations and policies that Parent Organizations would need to comply with. It also has a checklist as well as suggestions and examples that would be helpful for Parent Organizations.
These Guidelines do not include all laws, regulations or policies that a Parent Organization would be responsible for. So please consider this guide as a starting point for compliance and not an all-inclusive handbook.
The Internal Audit Department is not an authority on specific accounting situations or tax-related issues concerning individual Parent Organization; therefore, Parent Organizations should obtain competent independent counsel on accounting and tax issues related to their circumstances.
To form a new parent organization, please refer to Creating Your Own Identity as a starting point. The following sections will also be helpful to you.
If you are an established parent organization, please refer to the Checklist as a starting point.
The District is requiring all Parent Organizations to be IRS 501(c)(3) organizations.
Acknowlegement: We would like to express our gratitude to Carol Oman, Director of Internal Audit at Cypress Fairbanks Independent School District for her invaluable assistance in setting up these Guidelines for Waco ISD.