The Black and Silver Brigade Band Boosters Inc (BASB) is a registered 501(c)(3) charitable organization.  It operates as a tax-exempt organization and benefits the instrumental music program as a whole and all its participants.  In general, the IRS does not allow tax-exempt booster clubs to provide direct financial benefit to individuals. In order to protect the organization’s 501(c)(3) charitable tax-exempt status and avoid possible fines by the IRS, the following fundraising guidelines will be observed:

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1. All fundraising activities are voluntary on the part of students and parents.  However, participation is strongly encouraged for the benefit of the band program and its members.

2. All fundraising activity must be approved by the Band Booster organization and the band director.  Any fundraising activity not approved is “personal” and will not be considered a booster club fundraiser.  The booster club will not handle non-approved funds.

3. Unless otherwise noted, all fundraising activities will benefit the BASB general fund and will be used to promote activities to enhance the instrumental music program/s and provide value to students.

4. All funds raised from approved fundraisers are the property of BASB and not the individuals who help raise the funds.

5. At the discretion of BASB, certain fundraisers may be designated to raise funds toward lowering overall fees for band trips.  Participation in the trip is not dependent on participation in fundraising or amount raised. Band trip fees are the only designated use for these funds.

6. Contributions or fundraising support provided by parents that privately benefit any student are normally not tax-deductible, while those that benefit the band program as a whole are usually tax-deductible. We advise you to consult your tax advisor for more information.