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Board recognizes several school support organizations with conditions for non‑profit status
Summary
The board reviewed and recognized multiple school support organizations (SSOs). Tiger baseball boosters must use school activity accounts until an IRS determination letter is provided; Oakland Middle and Eagleville SSOs have IRS letters and may operate independent accounts, subject to board financial policies.
Under board policy 2.404, only organizations with written cooperative agreements may use a school’s or district’s name or logo. Staff presented three SSO items: Tiger baseball boosters will be recognized but must operate through Central High School’s student activity funds until the group obtains an IRS determination letter recognizing 501(c)(3) status and provides a detailed financial policy; Oakland Middle School’s Home Run Club and Eagleville’s Structured Classroom and Special Education Fund both provided IRS determination letters and may operate separate accounts but still must comply with board financial procedures.
Staff said the contingency language is standard: groups lacking an IRS letter may not maintain independent accounts and must follow the district’s student‑activity accounting rules until they secure non‑profit recognition and board‑required policies. Board members asked clarifying questions about typical SSO activities, including prom events and Special Olympics support, and staff noted SSOs often provide materials and event support that supplement school budgets.
