This resource page is to assist parent organizations and booster clubs in meeting district, University Interscholastic League (UIL), state and federal requirements. Even though a parent organization or booster club works very closely with the school district, it is a separate entity from the district. In addition, a parent organization/booster club must adhere to various district policies, UIL guidelines, and state and federal regulatory guidelines. Parent organizations/booster clubs should obtain competent, independent counsel on accounting and tax matters related to their specific circumstances. The information is subject to change. Always check the websites listed for the most up-to-date version.

Booster Club Guidelines are published by the University Interscholastic League (UIL) in order to assist schools and parents with determining the proper role for local booster clubs to play as they support the students who participate in UIL sponsored contests and activities. These guidelines are general in nature and are not intended to provide legal advice or act as a substitute for the UIL Constitution and Contest Rules. In case of any disagreement between these guidelines and the law or UIL rules, the law and/or UIL rules, as applicable, will control. These Guidelines are not a substitute for an opinion from the State Executive Committee and may not be relied upon as such. These Guidelines are subject to change by UIL staff at any time and without notice. 

Texas State Comptroller – Exempt Organizations Dept ………… 512-463-4600 or 800-252-5555
Texas State Comptroller – Sales and Use Taxes ………………….. 800-252-5555
University Interscholastic League ………………………………….. 512-471-5883
Internal Revenue Service …………………………………………….. 800-829-1040
Internal Revenue Service – Tax-Exempt Organizations ………….. 877-829-5500
Internal Revenue Service – Tax Forms & Publications …………… 800-829-3676
Texas Secretary of State ……………………………………………… 512-463-5600
Texas Attorney General ………………………………………………. 512-463-2100
Consumer Protection Division ………………………………………. 800-621-0508
Public Information & Assistance …………………………………….. 800-252-8011