Operational Guidelines

General Information

Valencia Vikings Choir Booster Club is a parent-led nonprofit organization formed primarily to help the Valencia Vikings Choir with obtaining resources for events, supplies, equipment, and various fees and expenses.

Annual Operational Tasks

These tasks must be completed annually by the Booster Board:

Application for District Approval

Planned Fundraising Events

Insurance Renewal


Annual Registration Renewal 

Financial Statements

Internal Audit

Board Election

Do's and Don'ts



Fundraising Procedures

Accounting (also listed in Financial Procedures below)

The Booster Club provides support to the Choir by fundraising. Funds are deposited into the Booster Club's bank account after which the following occurs:


Food Sales


Certain tax-exempt organizations are authorized by state law and local ordinance to raise money from bingo, provided that: 


Raffles conducted by nonprofit organizations for charitable purposes are lawful under California law which took effect in 2001 (Penal Code 320.5). 

Auction/Silent Auction

An auction is a group of items that have been donated or purchased that are then “sold” in a silent auction to generate donations for a specified group or activity. An auction held on a Saturday, conducted by a Booster Club with the sole purpose of raising donations for the school, would be acceptable as a fundraiser. Both parents and students would be able to bid on the items, since it would not occur during school hours, and is not considered gambling. However, when a school is working with an organization, the community perceives that the funds raised will be used towards supporting school functions. Care must be taken by all involved that the donations received are used in the manner represented by the organization conducting the fundraiser.



Booster Clubs may receive monetary or non-monetary contributions from individuals or businesses. These are tax-deductible because of the Booster Club's 501(c)(3)  status.  In order to allow the individuals or businesses to deduct these contributions on their tax returns, the Booster Club must send them a copy of the Booster Club’s Determination Letter indicating that the Booster Club is a 501(c)(3) organization. 

For contributions received, the Booster Club may want to send a thank you note along with a copy of the Determination Letter. The thank you note may indicate what was contributed or donated. If the gift is monetary, the dollar amount may be indicated. If the gift is not monetary, the estimated value should not be included in the thank you note. It is the responsibility of the individual or business that provided the gift to determine the value that they would report on

their tax return.

Note: Even though contributions or donations received will ultimately support the student group at a school, the gift is still considered to be a gift to the Booster Club and not to the school or to the District.

Checks to the Booster Club can be made out to : Valencia Vikings Choir Booster Club

Quid Pro Quo Contributions Received

According to the IRS, a 501(c)(3) organization must provide a written disclosure statement to donors who make a payment, described as a “quid pro quo contribution,” in excess of $75. A quid pro quo contribution is a payment made partly as a contribution and partly for goods or services provided to the donor by the charitable organization. An example of a quid pro quo contribution is where the donor gives a Booster Club $100 in consideration for a concert ticket valued at $40. In this example, $60 would be deductible. Because the donor’s payment (quid pro quo contribution) exceeds $75, the disclosure statement must be furnished, even though the deductible amount does not exceed $75. Separate payments of $75 or less made at different times of the year for separate fundraising events should not be aggregated for the purposes of the $75 threshold.

The required written disclosure statement must:

The Booster Club must furnish the statement in connection with either the solicitation or the receipt of the quid pro quo contribution. If the disclosure statement is furnished in connection with a particular solicitation, it is not necessary for the organization to provide another statement when the associated contribution is actually received. A penalty is

imposed on charitable organizations that do not meet the disclosure requirements. For failure to make the required disclosure in connection with a quid pro quo contribution of more than $75, there is a penalty of $10 per contribution, not to exceed $5,000 per fund-raising event or mailing.

Donation Matching

Many of our Choir parents work at companies that  have a corporate matching program. This is a program in which the company matches donations made by employees to eligible nonprofit organizations. Some companies will match an employee’s donation to a charity one-to-one, but others match donations two-to-one and some even match three-to-one. Find out if your company has a donation matching program and learn the rules and details. Easily make your donation be worth two to four times as much as you donate. 


When the Booster Club contributes directly to the student group, the Club should receive a Tax-exempt Status/Donation Acknowledgment Form from either the school or the District. A District employee should complete the form when the donation is made, which can be obtained from the school site office.  

Example: The Booster Club is funding a portion of a student group’s trip for a competition. The trip costs $50,000, and the Booster Club has agreed to pay $35,000 of the expense. Therefore, the students must pay the remaining $15,000. The $35,000 that the Booster Club donated is considered a contribution to that particular District student group and should be documented on the Tax-exempt Status/Donation Acknowledgment Form.

The Tax-exempt Status/Donation Acknowledgment Form should be kept with the Booster Club’s financial records. The form can be used as substantiation to the IRS that the Booster Club is using the funds raised in the manner approved by the IRS as a 501(c)(3) organization.

Financial Procedures

The fiscal year of the organization is from August 1 to July 31 but may be changed by resolution of the Executive Board. 

Accounting (also listed in Fundraising Procedures above)

The Booster Club provides support to the Choir by fundraising. Funds are deposited into the Booster Club's bank account after which the following occurs:



Cash Receipts

Disbursement of Funds

Petty Cash


Bank Reconciliation

Internal Controls 

Booster clubs are responsible for ensuring that proper internal controls exist for all of their financial activities. Internal controls are the foundation of sound financial management. They ensure that operations are effective and efficient, that financial information is accurate and reliable, that inventory of goods is accurate, and that the booster and its members are protected against improprieties, fraud, and abuse. 

Internal controls include segregating duties according to members’ functions so that one person is not handling a transaction from beginning to end. This is a critical part of a system of checks and balances. 

The organization shall maintain separation of financial controls so that, minimally: 



Retention of Records

Because booster clubs often suffer from the constant turnover of officers and members, it is important that the activities of the booster club be clearly documented and that a procedure for retaining those documents be established. 

Minutes of meetings as defined by the organization bylaws should be retained for a minimum of 4 years.

Financial records shall be maintained and destroyed in accordance with law, and standard record retention guidelines, as follows: 

This summary is taken in parts from William S. Hart Union School District’s Booster Club Manual, which you can read in full here, from the Booster Bylaws, which you can read in full here, and from the IRS website.