The activity is a fundraiser when there is a collection of money for goods (yearbook, passbook, t-shirts, etc.), services (car wash), or event (play, concert, banquet, etc.). A fundraiser may make a profit, break even, or lose money. The activity may lose money when the cost exceeds the revenue.
Campus activity fundraiser vendors must be on the approved District vendor list. Student activity fundraisers should first attempt to select a vendor from the approved District vendor list. If the item is unavailable, Student Activity Fundraisers may select a vendor not on the approved vendor list. The list is maintained by the Purchasing Office and is available on the District website. For Booster Club/PTA fundraisers, using an approved vendor from the fundraiser list is encouraged by not required.
All fundraising projects must first be PRE-APPROVED by the principal. The Campus/Student Activity Fundraising Information and Recap Form must be completed.
Once the fundraiser has been approved and a vendor has been selected from the approved fundraiser list, if material/supplies need to be ordered, notify the office manager.
No. Gifts are not to be accepted by students for selling projects or by sponsors for participating in a fundraising project. Prizes in student activity projects are prohibited. However, a group (entire class, grade level, or school) may be rewarded for setting and achieving group fundraising goals. Fundraising competitions between groups is discouraged.
Educational organizations that qualify for exemption under the Texas State Tax Code and are classified by the IRS as 501 (c)(3), (4), (8), (10), or (19), and each chapter of the organization, may hold two, one-day tax-free sales during a calendar year. Sales tax information/calculator is available at: firstname.lastname@example.org
One-day tax free day defined: a twenty-four hour period when the sale actually occurs or the delivery of the items that were sold.
NOTE: All Department of Agriculture Guidelines/Rules apply to the sale of food. Please see Nutrition Policy Brochure.
Yes. Sales tax has to be considered whether the item is sold for a profit or not. The key factors in regard to paying sales tax are:
This can be a taxable transaction. If the sale does not qualify for a one-day tax-free sale as described above, sales tax must be calculated and applied to the fundraiser.
Supervision of the activity is the primary determining factor.
Student Organization: The District staff member is organizing, controlling, and supervising the event. All proceeds will be deposited into the District’s student activity account.
PTA/Booster Club: There is no District staff member supervising the event. The PTA/Booster Club is organizing, controlling, and supervising the event. All proceeds will be deposited into the PTA or Booster Club account. The responsibility of the fundraiser lies entirely with the PTA/Booster Club including: Ordering, Selling, Contracting with Vendor, Collecting/Depositing all Monies.
Can Candy or Baked Items be Sold as a Fundraiser?
Elementary Schools: Cannot sell candy until after the end of the last scheduled class.
Secondary Schools: Cannot sell candy until after the end of the last scheduled class.
If a fundraiser is conducted on campus before or after school involving the preparation of food in the facility, Health Department guidelines must be followed. Food prepared prior to and brought to the facility does not fall within these guidelines (i.e., bake sale items).
Fundraisers involving food must comply with the foods of minimal nutritional value (FMNV) guidelines. Please refer to squaremeals.org for details or contact the Director of Child Nutrition for Rockwall ISD.
This is considered a fundraiser if the gross receipts are expected to be greater than $250 or have more than 100 in attendance, pre-numbered tickets should be utilized. A log must be maintained for all tickets issued with Pre-Numbered Ticket Sign-Out/Sign-In information. The information must include the following data: event name and date, beginning ticket number, date tickets checked out, signature of person receiving the tickets, date tickets returned and signature of person returning unused tickets, number of tickets sold, and number of complimentary tickets. Gross receipts must be reconciled to total tickets sold. Ticket sales should be conducted in a secure area.
Individual classrooms or grade levels cannot fundraise. Fundraisers can only be performed by bona fide student organizations or parent organizations. The student-initiated fundraiser must be completed as a community service project by a curricular or non-curricular club. Any fundraising project that is held for the sole purpose of donating the funds to a local family is discouraged.
A campus may not purchase or sell gift cards as a campus activity fundraiser. Gift cards may be sold as a fundraiser by student organizations or parent organizations. The following should be considered:
Yes, a campus may have a fundraiser to benefit the campus, staff and students. The campus should not have a fundraiser for the sole purpose of accumulating funds in their campus activity account. Fundraising projects should not be used to fund curriculum-related activities. Campus fundraising projects should be organized, controlled, supervised and performed by District staff and not by PTA/Booster Clubs or other individuals.
Yes, but the student organization must have a student activity account established. If an organization needs to be established, complete the Request to Organize/Meet form and submit to the Assistant Superintendent for approval. Student organization fundraisers should be organized by the student club; controlled and supervised by the sponsor; and performed by the student club.
Yes, they can have a fundraiser and are encouraged to use District approved fundraising vendors. They must have their own 501(c)(3) exempt status and cannot purchase in the name of the District. They are subject to state and federal laws as well as district policies and guidelines and musts meet legal requirements. PTA’s/Booster Club fundraisers should be organized, controlled, supervised and performed by PTA/Booster Club members and not by District staff.
(Reference Policies: FJ-LEGAL, FJ-REGULATION, GE-LOCAL)
Student Organizations: Yes, a student-initiated fundraiser must be adopted as a community service project. The charitable organization should be thoroughly checked before the organization is adopted and should ensure they are a 501 (c)(3) organization. All policies and guidelines must be followed.
Campus: A campus may NOT donate to a charitable organization using campus activity funds.