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Plainview ISD hosts legal briefing on booster clubs, fundraising and compliance

2785093 · March 26, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

Ron Garcia of Underwood Law Firm told Plainview ISD booster club members that booster organizations must incorporate separately, obtain EINs and tax-exempt status, follow UIL rules, and coordinate with district administration to avoid legal, tax and Title IX risks.

Ron Garcia, a school attorney with Underwood Law Firm, told booster club and parent-teacher organization members at a Plainview ISD presentation that booster organizations must operate as separate legal entities and follow state and federal rules covering nonprofit formation, fundraising, awards and reporting.

Garcia said the talk was “for educational purposes only” and urged attendees not to rely on the presentation as legal advice. He walked listeners through formation steps — incorporating as a nonprofit in Texas, obtaining an Employer Identification Number (EIN) via IRS Form SS-4, applying for federal tax-exempt status (Form 1023), and filing annual informational returns (Form 990 or 990‑EZ) — and warned that failing to file Form 990 for multiple years can result in loss of tax-exempt status and require reapplication to the IRS.

The presentation emphasized why separation from the…

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