Rutherford County Schools

Skip to main content
Main Menu Toggle

School Support Organizations (Booster clubs)

School Support Organizations (SSO) are a valued resource and are much appreciated supporters of our students and schools. Volunteers with our School Support Organizations work hand in hand with our schools and are required to follow certain guidelines and policies as defined in the Tennessee Code Annotated 49-2-603 (School Support Organization Financial Accountability Act - S.S.O.F.A.A.) and Rutherford County Board of Education Board Policy 2.404, titled: School Support Organizations.


School Support Organizations must be approved by the Principal of the school they are affiliated with and the Director of Schools or his designee. Each SSO must provide documentation annually that shows their financial activities; the volunteers in charge of the SSO; that the SSO is a registered non-profit in good standing; and, if applicable, has been federally recognized and retains active status as a 501(c)(3) organization.


It is recommended that the SSO contact a CPA or attorney for guidance in organization formation and required annual State and Federal filings. At a minimum, the SSO should contact the State of Tennessee and the IRS for guidance on what annual paperwork is required.


Available on this page are the SSO required forms; the SSO operating manual (published by the TN Comptroller’s Office); frequently asked questions; and other general information regarding the operations and activities of a School Support Organization.


Annual SSO paperwork and training acknowledgment is due no later than November 5, 2021. Annual Financial Reports are due within three months of the fiscal year end of the SSO organization. Please send all paperwork to:

Rutherford County Board of Education

Attn: School Budget & Finance

2240 Southpark Drive Murfreesboro, TN 37128

Tennessee Secretary of State (Business Services)
Internal Revenue Service (Charities & Nonprofits)
Lost Tax-Exempt Status – How to Fix