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Authoritative Guidelines Overview

  • Parent Organizations are governed by various entities. The School District has Board Policies and guidelines that must be followed by Parent Organizations, as well as guidelines that the School Principal or Administrator (if the Parent Organization is not located at a school) may implement. Also, the Parent Organization must follow the guidelines of the University Interscholastic League (UIL); the State of Texas; and the federal government, through the IRS. Some state regulations relate to sales tax, becoming incorporated or holding a raffle.

    The following information is included in this section:

    • District Board Policy GE(Local) and GE(Legal) Relations with Parents or Parents' Organizations
    • District Board Policy CAA(Local) Fiscal Management Goals and Objectives (Financial Ethics)
    • UIL Booster Club Guidelines
    • State Regulatory Information
    • Federal Regulatory Information

    The UIL Booster Club Guidelines do not include all rules that may apply to your organization. For specific questions, you should contact UIL directly.

    Also, 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 Office of Internal Audit; however, the Office of Internal Audit is not an authority on specific accounting situations or tax-related issues concerning individual Parent Organizations. Therefore, Parent Organizations 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 Parent Organization's responsibility. In addition, the IRS and the Texas State Comptroller's Office may be contacted for questions related to your organization's specific situation.


    Parent Organization officers are solely responsible for ensuring that their Parent Organization is in compliance with District policies and guidelines, UIL guidelines, and state and federal regulations.

    Therefore, the District, including any District employee, is not responsible for a Parent Organization not complying with the various policies, guidelines, and regulations.

Last Modified on March 3, 2021