Regulation LE-R(3) School-Community Organizations Relations - Booster Organizations

                                                                                             Board Policy Manual
                                                                                     DeKalb County School District




Regulation LE-R(3): School-Community Organizations Relations - Booster Organizations                    Status: ADOPTED

Original Adopted Date: 08/01/2025 | Last Reviewed Date: 08/01/2025


 A. Definitions:


        1. Booster Organization - Any parent or community-led organization, other than PTA/PTSAs that
           voluntarily raise funds and provide support to specific student activity programs within District schools.

 B. Provisions applicable to Booster Organizations:
               1. Booster organizations must be registered with the school, approved by the local school principal,
                  and exist to support district programs, individual schools, or specific school programs.
               2. The Superintendent may suspend or revoke any booster organization that does not adhere to the
                  guidelines set forth in Regulation LE-R(3) or any other board policies or administrative regulations.
               3. Booster organization fundraising activities will adhere to the following provisions:
                      a. The organization's activities must be planned in conjunction with and approved in writing by
                         the Principal.
                      b. Activities must not conflict with or detract from instructional time.
                      c. All items donated to the school for use by students or faculty become the property of the
                         local school and the DeKalb County Board of Education. These donations must be entered
                         into the school inventory.
                      d. The organization must maintain custody of funds raised until expended or donated.
                      e. On-campus fundraising activities sponsored by booster organizations must adhere to the list
                         of allowed or prohibited fundraising activities listed in Regulation KEB-R(1) Section B,
                         Paragraph 4. KEB-R(1) Solicitations.
               4. Donations of any funds, supplies, or equipment to a local school or the district by a booster
                  organization will be governed by Policy DFK. DFK: Gifts and Bequests.
 C. Organizational Requirements
     Beyond the General provisions enumerated in Section B, specifically the following regulations establish
     standard requirements for the organization and operation of all booster organizations supporting District
     schools:
     Each booster organization will have written bylaws with clearly defined objectives approved by the principal or
     his/her designee.
               1. Booster Organization bylaws must contain a provision recognizing Section D of this regulation
                  regarding Revocation and Dissolution.
               2. Booster organizations are required to incorporate in the State of Georgia as non-profit
                  corporations.


                            a. Booster organizations will comply with all laws and regulations governing non-profit
                               corporations in the state of Georgia.
                            b. Booster organizations are also encouraged to file with the Internal Revenue Service
                               for 501(c)(3) non-profit, charitable tax status.
                            c. Each booster organization is responsible for its own tax filings and accounting and
                               must obtain its own federal tax identification number.
        4. District employees may hold office in a booster organization ONLY when ALL of the following conditions
           are met:
                      a. The employee is not a member of the staff or faculty at the school where the booster
                     organization functions.
                  b. The employee's child is a participant in the program being supported and is enrolled at the
                     school where the booster organization functions.
                  c. The office held does not require the employee to sign checks, or appear on a signature card
                     for any booster organization bank account.
      5. Each booster organization will have its own depository account, separate from the school, and will
         provide access to its financial records to booster organization members, the principal or his/her designee
         and to District administration upon request.
      6. Annual financial reviews shall be completed following the end of the school year, and a copy shall be
         provided to the school principal, all PTO members, and the District's internal audit department no later
         than August 31 of the same calendar year. At any time, the Superintendent may order that a PTO's
         financial records be audited by the District's internal audit department, an independent accounting firm,
         or another auditor selected by the Superintendent at the District's expense.
D. Revocation & Dissolution
   Booster organizations that do not adhere to these guidelines, including those that exhibit serious financial
   irregularities, may have their authorization to operate revoked by the Superintendent. The assets of any
   dissolved booster organization will be disbursed in accordance with the organization bylaws and state law. If a
   dissolved booster organization has no bylaws, its asset will become the property of the District.