Approved December 11, 2013
Purpose and Philosophy
The Board of Education recognizes that fundraisers help make school activities accessible to students in South Sanpete School District. All funds, property, or goods donated or collected through fundraisers become public funds and the property of the District, and should be used for the purpose for which they were donated. The Board intends this Policy to govern fundraising activities, to comply with State rules, to limit
undue distractions or time commitments, and to ensure educator standards and accounting practices are maintained.
The District and individual schools will comply with all applicable State and Federal laws; the State Procurement Code (Utah Code 63G-6a); Utah State Board of Education rules, including construction and improvements; IRS Publication 526 "Charitable Contributions;" and other applicable IRS regulations.
Active Fundraisers: Fundraisers that involve active promotion by the school and active involvement of students.
Group Fundraisers: Fundraisers where all team or organization members participate and all funds raised are used for the mutual benefit of the team or organization members.
Individual Fundraisers: Fundraisers wherein participation is optional for individual students and funds raised by individual students are used to pay that individual student's costs.
Passive Fundraisers: Fundraisers initiated by outside entities that involve minimal supervision or participation (i.e., collecting box tops or proofs of purchase, book fairs, recycling, student pictures, and business patronage partnerships).
School-sponsored Fundraisers: Fundraising events or activities that (a) are initiated, managed, or supervised by schools, teachers, staff, or administrators; (b) use school facilities, equipment, or other school resources (not part of a rental or other contractual
arrangement); or (c) are supported or subsidized by school or District funds, including the public school's activity funds or Minimum School Program dollars. Events or activities initiated by third parties, or intended for the primary benefit of a third party, are not school sponsored.
School-Wide Fundraiser: Fundraising events or activities in which all students attending a school may participate.
Public Funds For purposes of this Policy, Public Funds are defined as money, funds, and accounts, regardless of the source from which the funds are derived,
that are owned, held, or administered by the State or any of its political subdivisions, including districts or other public bodies.
Utah Code § 51-7-3(26) (2013)
Criteria for Approval Fundraising Activities
Fundraising may be used to raise money for the support of academic programs, travel incidental to academic study, physical education and recreation programs, sports, occupational development of students, performance opportunities for performing organizations such as bands or choirs, and for the improvement of school physical facilities (actual modification of physical facilities must have approval by the District).
Fund raising activities should not be approved which involve high-pressure sales tactics, yield profits in excess of usual wholesale margins to suppliers of goods sold, expose students and other participants in the fundraising activity or risk of personal injury, would expose the school or District to risk of financial loss if the fund raising activity is not successful, or violate law or District policies. All fundraising activities must be clearly identified as being affiliated with the school.
All fundraisers must be approved by the school principal. Principals, therefore, shall use discretion regarding the nature, number, and duration of fundraisers consistent with this Policy and related policies. Utah Code Ann. § 59-12-102 (28)
Administration of Fundraising Activities
1. All funds raised in school-sponsored fundraising activities are public funds and are to be used for the benefit of students and school programs
or activities. Administration, staff, and other District employees responsible for the supervision of school-sponsored fundraising activities shall ensure that
District policies and guidelines for handling and depositing funds are strictly followed.
2. Fundraising activities shall not count as instructional time and are not allowed to interfere with classroom instruction.
3. In all fundraising activities, educators shall comply with Utah Educator Standards (Utah Admin. Code R277-515) and other District policies. In particular,
educators shall refrain from using their position of influence to profit commercially or benefit personally from fundraising (i.e., teachers should not sell
products or services offered by a family-owned business unless the transaction is arms-length and the educator receives express permission from the school
principal after disclosing the potential conflict of interest). This provision is not intended to prevent educators from communicating opportunities for
extracurricular involvement or other enrichment activities.
1. Teams, clubs, classes, or programs may sponsor individual or team fundraisers for appropriate purposes such as travel, equipment, professional services, or
other specific purposes consistent with other District policies and State law.
2. Student participation in school-sponsored fundraising activities shall not impact grades, academic credit, or eligibility for teams, clubs, classes, or programs.
3. Students shall not be required to solicit door-to-door for school-sponsored fundraisers.
4. Unused funds from group or individual school-sponsored fundraising activities will revert to the designated school account for the team, club, class, or
program at the end of the school year and not to students or parents.
The guidelines for elementary school and middle school vary from guidelines for high school. Funds raised in elementary and middle schools are primarily used to support school activities, enhance instruction, and for general operational assistance for school/community organizations. Generally, elementary and middle school students are restricted from participating in overnight travel. High school students frequently raise funds for travel expenses, specialized equipment, and uniforms. Due to the unique demands for activity program funding at the high school level, high schools are allowed more opportunities to raise funds. Excessive fundraisers shall be discouraged and monitored by the school administration.
Utah Sales Tax
1. Utah law provides for a sales tax exemption on school fundraising sales if all of the following conditions are met:
a. Funds are used by the school for the purpose of purchasing equipment or materials or to provide transportation.
b. Fundraising activities are part of an officially school-sanctioned activity conducted in accordance with this Policy.
c. Funds are not used to directly or indirectly compensate a teacher or other school or District employee.
2. For all sales made during school-sponsored fundraising activities that do not qualify for the sales tax exemption, schools shall charge, collect,
and appropriately remit sales tax.
Limitations and Prohibitions
1. Individual District employees are not permitted to accept personal payments, bonuses, or gratuities from commercial fundraising organizations or individuals.
(See Utah Code 63-56-72 and Utah Administrative Code R277-515.) Fundraising incentives, bonuses, etc., however, may be accepted if used to directly
benefit students and/or programs.
2. School-sponsored fundraising may not involve communication, advertising, and/or depictions of tobacco or alcoholic products or any other material or product
that may not legally be used by school-age children or is otherwise not in compliance with the State, District, or school rules; that may be harmful to the
health and welfare of students; that may exploit or create undue intrusion into the classroom or home; that may detract from or interfere with student
learning; that may conflict with the educational mission of the District; or that may commercialize or damagethe image of the District or the school(s).
3. School-sponsored fundraisers are required to adhere to nutrition standards for all foods and beverages sold on a school campus during the school day. If
food/beverage items do not meet the nutritional standards established by the rule (7 CFR 210.11), they may not be sold on school campuses during the
• Examples of items that may not be sellable could include: Candy, chips, package snack cakes and pastries, fruit snacks, regular soda, whole milk, and low-
fat chocolate milk.
• Examples of items that may be sellable are: Low-fat/reduced fat cheese, whole grain rich chips, granola bars, nut mixes/trail mix, fresh fruits and
vegetables, diet soda (high school only), 100% juice, and low-fat and skim milk.
• Infrequent school-sponsored fundraisers may sell foods or beverages which do not comply with the rule, but these may not be sold in the food service area
during the meal service.
• School sponsored fundraising activities held after school may sell foods or beverages which do not comply with the rule.
4. School-sponsored fundraisers cannot require students to submit the personal information of other people, and students shall not be used to develop mailing
or contact lists for any commercial or fundraising organization.
5. Revenues from the fundraiser shall be deposited in a dedicated school account controlled by the school or District.