3. If the cost of participating with a team, club, class, or program within a secondary school exceeds the maximum out-of-pocket fee set by the Board of Education each year, students shall be given the opportunity to participate in school-sponsored fundraisers subject to the provisions of Utah Admin. Code R277-407. 4. Unused funds from 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. UTAH SALES TAX Issue Date: 3/14/13 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. d. Revenues from the fundraiser are deposited in a dedicated school account controlled by the school or District. 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 Issue Date: 3/14/13
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 would detract from or interfere with student learning; that would conflict with the educational mission of the District; or that would commercialize or damage the image of the District or the school(s). 3. Schools may not sponsor or co-sponsor fundraising events with the intended or unintended effect of offering an undue advantage to any outside entity or otherwise circumventing District policies or state laws regarding facility rentals, donations, boosters clubs, access to students, etc. For example, an individual or entity shall not be allowed to profit commercially by promising a donation or a portion of event proceeds to a team, club, class, or program in exchange for free or reduced-rate use of facilities, work performed by students or District personnel, or some other advantage gained by using a public facility.
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