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  • 1.  Public School District (K-12)/Football Booster Organization Tax Deductibility

    Posted 03-17-2026 12:28 PM

    Good afternoon,

    I was recently at my son's football booster meeting (Public K-12 school) and looking over their golf outing solicitation.  The letter states that they are not a 501c3 and therefore no part of any donation made is charitable.  Is this correct (this is outside of my wheelhouse since I work in a 501c3 for a university).  From what I found online, public schools are considered subdivisions of state government and would qualify as a 501c3.  Is the no charitable value because it is specifically for the football team?  How do you get large donations/sponsorships if the charitable write-off cannot be offered?  Just trying to learn and help the team!



    ------------------------------
    Jen Dittrich
    Point Park University
    jdittrich@pointpark.edu
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  • 2.  RE: Public School District (K-12)/Football Booster Organization Tax Deductibility

    Posted 03-17-2026 12:57 PM
    It's very possible they just decided it wasn't worth applying for 501c3 status. I don't think they are prohibited from it but I think there can sometimes be nuances that complicate things like a requirement to pay for expenses if funds aren't raised that could prevent them from obtaining it because it creates a scenario where they could directly benefit from the fundraising.

    As far as sponsors go, I doubt corporate sponsors would be deterred as it is an expense for them either way, regardless of whether they treat it as charitable giving or advertising.

    Best,

    John Smilde

    Director of Development Operations | Cato Institute

    1000 Massachusetts Avenue NW, Washington, DC 20001

    jsmilde@cato.org

    202.216.1451

    B





  • 3.  RE: Public School District (K-12)/Football Booster Organization Tax Deductibility

    Posted 03-17-2026 01:27 PM

    Thanks John,

     

    I wasn't so much concerned as to why they aren't a 501c3 but whether donors can claim the donation (minus FMV) since from what I found online about public schools being considered subdivisions of state government therefore qualifying as a 501c3.  Or because they are the football boosters that they aren't covered by the schools 'umbrella' if you will. 

     

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  • 4.  RE: Public School District (K-12)/Football Booster Organization Tax Deductibility

    Posted 03-17-2026 01:49 PM
    Jen, you're right that donations to public schools are tax deductible, but booster clubs are usually organized independently, and would need their own c3s. Most states have adopted regulations that require booster clubs to be separate orgs, but relatively few booster clubs get their own c3 status at the HS level. 


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    Isaac Shalev
    Data Strategy Expert
    Sage70, Inc.
    (917) 859-0151
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    Original Message


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