Greeneville City Schools

The State Legislature passed a law during its last session that significantly impacts the operation of all school support groups. This includes foundations, booster clubs, parent organizations, and other similar organizations that raise funds to support local schools or the system as a whole. The new law has several new requirements included that are intended to ensure the safe-keeping of funds raised by such organizations.  All local Boards of Education are required to adopt a policy explaining how the school system will operate in partnership with such organizations. 

 The new law contains specific provisions including, but not limited to the following:

• 1)      What state requirements for being considered a non-profit must be met

• 2)       What determines whether funds raised are considered school funds or support organization funds

• 3)       Who can serve as a treasurer of a school support organization

• 4)       What must be done by a school support organization prior to being able to raise funds

• 5)       What financial management rules must be followed when handling funds

The Greeneville City School System is greatly appreciative of the many different groups that work very hard to provide additional funds, materials, and equipment for our schools. We want to do everything possible to avoid doing anything that will hamper these efforts, while at the same time ensuring that the intent of the law is implemented.  

Below are links to documents that contain information that may be helpful as implementation of the new policy is begun. 

• Letter from the Director of Schools

• Policy 2.404 - School Support Organization

• Frequently Asked Questions (From State of Tennessee Comptroller's Office)

• School Support Group Cooperative Agreement

• Application for Employer Identification Number (IRS Form SS-4)     -     Instructions for IRS Form SS-4

• Support Organization Annual Information Form

• Support Organization Proposed Fundraising Activity Form

• Support Organization Fundraiser Summary Report

• Support Organization Count of Collections Form

The following forms may be found from the State of Tennessee Comptroller's Office website - http://www.comptroller.state.tn.us/ma/sso.htm

• School Support Organization Law Questions and Answers

• School Support Organization Law

• Model Financial Policy

• Non-profit Charter Form

• Non-profit Charter Fee Exemption Form

• Filing Guidelines

Links to Section Four and Five of the Tennessee Internal School Uniform Accounting Policy Manual:

• http://tennessee.gov/education/support/doc/ed331936sec4.pdf

• http://tennessee.gov/education/support/doc/ed331936sec5.pdf

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