Series: Series5000     Sub Series: 5000     Policy Number: 5250



STUDENT EXTRACLASSROOM ACTIVITY FUNDS MANAGEMENT


Extraclassroom activity funds are defined in the Regulations of the Commissioner of Education as "funds raised other than by taxation or through charges of a Board of Education for, by or in the name of a school, student body or any subdivision thereof."  Basically, extraclassroom activity funds are those operated by and for the students.  Monies are usually collected voluntarily by pupils and are spent by them as they see fit so long as they abide by established regulations.

Extraclassroom activity funds must not be confused with funds accounted for in accordance with the Uniform System of Accounts prescribed by the State Comptroller.  Procedures discussed in this policy and applicable regulations apply only to extraclassroom activity funds.

The Board of Education recognizes that the fundamental task of the schools is to prepare young people for life.  In order for this preparation to be done properly, the educational program of the schools must be as wide as life itself.  An integral part of such a program is extraclassroom activities.

They represent an essential part of the educational experiences which should be available to young people.  In order to promote the organization and maintenance of extraclassroom activities and to provide for the proper handling and safeguarding of extraclassroom activity funds, the Board of Education hereby adopts rules and regulations for the guidance of students, teachers, and principals. 

Purpose
Student extraclassroom activities may only be formed for educational purposes.

Definition
Extraclassroom activity funds are funds raised other than by taxation or through charges of a board of education, for, by or in the name of a school, student body, or any subdivision thereof.

Organizational Procedures
Students desiring to form an extraclassroom activity shall petition their high school and/or middle school principal in writing.  The petition shall state the purpose of and describe the activities of the proposed extraclassroom activity, and shall be signed by at least seven students before it is presented to the principal for action.  If the purpose of the proposed extraclassroom activity falls within the scope of educational or school service purposes and if the necessary space, equipment and budget support available, the principal, in conjunction with the petitioning students, shall seek a suitable advisor. When these procedures have been accomplished, the building principal shall recommend to the Superintendent of Schools that the extraclassroom activity be approved by the Board of Education.

Approved Extraclassroom Activities
All extraclassroom activities shall be approved by the Board of Education.  The Superintendent of Schools or designee (high school or middle school principal) shall maintain an up-to-date register of all extraclassroom activities that are approved or discontinued.  A Charter must be developed (i.e. national charters such as national honor society or student government) for each activity.  The Charter must explain the extraclassroom activity's purpose and goals and should be kept securely within the school. 

Faculty Advisor
Each extraclassroom activity shall have a faculty advisor recommended by the building principal to the Superintendent and appointed by the Board of Education.  The faculty advisor shall attend all meetings of the extraclassroom activity. 

Meetings
All extraclassroom activities shall meet at least once monthly or a minimum of 10 times during the months when school is in session.  These meetings shall be held on school property.  Extraclassroom activities shall not meet outside school property unless they have received prior approval of the building principal.  Minutes of each meeting and activity must be taken and maintained securely by the activity's student leadership to support any decisions made and recommendations raised.  The faculty advisor will review the minutes prior to the distribution of the minutes and the approval by the extraclassroom activity's membership at the subsequent meeting of the activity.

Officers
Each classroom activity shall have a president, vice-president, secretary, and treasurer.  These officers shall be elected annually from among the membership by secret ballot. 

Financial Procedures
All extraclassroom activity funds shall be handled in accordance with the regulations for the safeguarding, accounting, and auditing of these funds.

Inactive Clubs and Leftover Funds
An inactive extraclassroom activity shall be defined as one having no financial activity for two full school years.  If an inactive club is identified, the Central Treasurer for Extraclassroom Activity Funds is directed to expend leftover funds as voted by the organization controlling these funds.  If no such designation exists, then the activity must liquidate the leftover funds of these organizations in accordance with the following:  Leftover funds of inactive or discontinued extraclassroom activities and of graduating classes shall automatically revert to the account of the general student organization or student council.  Inactive clubs must follow the organizational procedures set forth in this policy to re-activate previously existing activities.

Sales, Campaigns and Fundraising Activities
The Central Treasurer for Extraclassroom Activity Funds shall provide information to the building principal on sales, campaigns and fundraising activities of all extraclassroom activity clubs, including the nature of the event, dates of operation, duration of sale or campaign, and means of solicitation.

Risk Management
The building principal shall work with the Assistant Superintendent for Support Services to assure that the District's exposure to any risk resulting from club activities or fundraisers is minimized.  In all cases where a vendor will be using District facilities to conduct its event, the District requires a certificate of insurance with the District named as an additional insured.  Periodically, the District may request its primary liability insurance carrier to conduct a review of the activities of its extraclassroom activities, and the District may prohibit certain events based on the review results. 

Equipment Acquisitions
All equipment purchases shall be evidenced by official action of a majority of the club or activity members.  Title to all equipment acquired with extraclassroom activity funds shall reside with the Rhinebeck Central School District and be carried as an insurable asset on its list of insurable values.  All equipment shall be operated on District property, unless expressed permission from the building principal is secured to use the equipment or have it reside off-premises.  Such equipment shall be tagged as District property, but is available for exclusive use by the extraclassroom activity club acquiring the item. 

Tax Exempt Status
The extraclassroom activities of the school district are not included in the exemption granted to the school district from New York State sales tax.  Without exception, clubs and activities are prohibited from using the school's tax exemption.

However, some extraclassroom activities may be eligible for their own tax exemption.  In this case, the taxable status of all fundraising events are guided by Publication 843

The taxable status of all fundraising events specified in the administrative regulations to this policy shall be enforced as listed by the central treasurer.  Any event not specifically listed shall be deemed taxable unless a written determination that it is non-taxable has been issued from the District's Assistant Superintendent for Support Services to the Central Treasurer for Extraclassroom Activity Funds.  The District Treasurer shall be responsible for ensuring that the filing of periodic sales tax returns for the extraclassroom activity funds are performed as required. 

Contracts, Commitments and Guarantees
All commitments and contracts shall be the sole responsibility of the extraclassroom activity club giving rise to the transaction, regardless of change in advisors, membership or officers.  

 

 



District Reference:
2210, 5210 ,

General Reference:

Educational Law §207
8 NYCRR Part 172


Adoption Date:
2018-08-28

Last Revised:


Last Reviewed: