Sevier County Schools- School Support Organizations

School Support Organizations

Charles Cagle and Joe Ballard, attorneys with Lewis King prepared the attached information for school systems to assist in registering with the state of Tennessee to be a school support organization.

This must be done in order for your organization to be in compliance with the TCA 49-2-206 (4) (A). The law became effective July 1, 2008. Please notify our office when you have completed the process, so that we can list your organization on our web site as an approved organization. 1. Application for EIN with IRS necessary for opening organization's bank account 2. Sample: Charter and by-laws for non-profit organization 3. Exemption of non-profit charter filing fee 4. School Support Organization Manual published by State Comptroller's Office 5. Tennessee State Sales Tax Exemption

The amended law does not require a school support organization to become a 501(c)(3) entity pursuant to IRS requirements and that filing information is not part of this package. For certain organizations the benefits of being a 501(c)(3) organization entity is important to enable donors to receive credit for tax deductible donations and also for sales tax exemption. This information can be found at lkbulletin.squarespace.com. Please send confirmation of completion to Karen King, Director of Finance, Sevier County Schools, 226 Cedar Street, Sevierville, TN 37862.

Approved Sevier County School System School Support Organizations

Caton's Chapel Community Club, Inc. approved 11/3/08
Friends of the Trula Lawson Center, Inc. approved 8/28/08
Gatlinburg Pittman Girls Soccer Boosters Club, Inc. approved 11/28/08
Gatlinburg Pittman Boys Soccer Boosters Club, Inc. approved 11/19/08
Gatlinburg Pittman Baseball Boosters Club, Inc. approved 9/10/08
New Center School Parent Advisory Council, Inc. approved 8/26/08
Northview Elementary School PTO, Inc. approved
The Northview Elementary PTO, Inc. Other Charter approved 09/03/08
Northview Middle School PTSO approved 09/25/08
Pigeon Forge Primary PTO approved 8/15/08
Pigeon Forge Middle School PTO approved 09/08/08
Pigeon Forge High School PTO approved 10/22/08
Pittman Center School Parent Teacher Organization approved 09/09/08
Sevier County High School Football Boosters approved 08/07/08
Sevier County HIgh School Band Boosters, approved 10/03/08
Sevier County High School Tip Off Club, Inc. approved 05/15/06
Sevierville Intermediate School PTO approved 09/23/08
Sevierville Middle School PTO, Inc. approved 09/24/08
Sevierville Primary School PTO, Inc. approved 4/28/10
Seymour Intermediate Parent Support Group, Inc. approved 09/09/08
Seymour High School Choral Booster Club approved 09/18/08
Wearwood Elementary School Support Group approved 09/17/08

School Support Organizations Procedures Manual The “Model Financial Policy for School Support Organizations” is intended to provide minimum internal controls to assist members and officers in improving accountability over school support organization funds. In addition, it provides recommendations for procedures that are considered a supplement to the required minimum procedures. The manual also includes basic contact information as well as some sample forms.	Bylaws Template Use this document to specify the officer positions and how the organization is governed and operated. These records are not filed with the state but should be maintained by the organization as part of its permanent records
Articles of Organization- IRS Guidelines An organization must include a conformed copy of its articles of organization with the application for recognition of exemption. This may be its trust instrument, corporate charter, articles of association, or any other written instrument by which it is created..	TN Non-profit Charter This document should serve as a template for developing a Charter for the organization.
State of TN Non-Profit Charter FormThis form should be completed and submitted to the State of Tennessee Department of State Corporate Filings.	TN Sales Tax Exemption Form This Application of Registration is to be used to register your organization for exemption from the Tennessee sales and use tax. You must complete one application for each entity location in Tennessee. You will received a certificate of exemption for this location within a few days of completion and return of this form. You must fully complete all items.
Exemption of Nonprofit Charter Filing Fee This form should be completed to exempt the School Support Organization from the $100 filing fee required to file a Charter for a Nonprofit Corporation.	IRS SS-4 Form (EIN-Employer Identification Number) File Form SS-4 if the applicant entity does not already have an EIN but is required to show an EIN on any return, statement, or other document.
Life Cycle of a Public Charity- Sample Organizing Documents