• Sanctioning: to approve an organization or association (that raises funds or collects revenues for the benefit of students) for the sole purpose of exemption from the requirement of depositing all funds in the Student Activity Account of the District.

    Organizations must have their own tax ID number.

    Organizations are not required to be incorporated to qualify for sanctioning by the Board of Education.

    Organizations are not required to have been granted tax-exempt status by the Internal Revenue Service (501 (c) (3)) to qualify for sanctioning by the Board of Education.

    Sanctioning by the Board of Education in no way grants the organization or association 'tax-exempt' status for its operations, nor does it grant 'tax-deductible' status to its donors. The organization or association should consult a tax professional for advice on these matters.

Non-Sanctioned Organizations

  • Organizations that are not sanctioned by the Board may continue as a supporting organization but all monies must be processed through the Student Activity Fund. These organizations shall be subject to all such rules and regulations pertaining to the School Activity Fund.

Procedures for Sanctioning

  • Responsibilities of each Booster Club/PTA/PTO:

      • Complete the appropriate form which describes the following:
        •  A statement of the organization's purpose, goals, organizational structure, membership requirements, EIN#, and organization's officers and contact information.
        •  A detailed statement of how the school district and its students will benefit if the organization is sanctioned.
        •  A statement of nondiscrimination consistent with all Oklahoma and federal laws.
        •  A financial report.
        • A copy of the organization's surety bond – required if total revenues exceed $1,000
        • Copies of all 1099 forms submitted by the organization in the prior year
      •  Assist in obtaining all annual reports required by the Board.

    The Google form (with attachments) must be completed by September 15 every year. The clubs will be approved at our October BOE Meeting.