It has recently come to our attention that some booster clubs have set up programs where they reduce or eliminate participant fees based on the amount of fundraising work done by the member. We thought that you would be interested in the following information, which points out that allowing a member or parent to work in exchange for a reduction or elimination of their fees could be against IRS rules. IRS Director Lois Lerner issued a directive in June, 2011, that discusses this sort of activity and its possible consequences.

View the directive: "Booster Club Dues and Non-Exempt Activity" (PDF)