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School Support Organizations

School Support Organization (SSO) Formation

The following guidelines are offered to assist a potential SSO to locate the resources necessary to become a non-profit organization with the mission of supporting a school or school activity. This guidance should not be considered legal advice and may not contain all detailed instructions for your particular organization. Collierville Schools strongly suggests that interested parties consult with appropriate government agencies, a local attorney, and/or a certified public accountant for professional guidance regarding the creation of a non-profit in Tennessee and all annual paperwork required by the State and/or Federal governments for maintaining non-profit status.

 

Any questions should be directed to District Athletic Director Jeff Curtis, who serves as the Director of Schools’ designee to School Support Organizations in Collierville Schools. 

  • Step 1
    Read and become familiar with the School Support Organization Financial Accountability Act, which governs SSOs in Tennessee, and Collierville Schools Board of Education Policy 2.404, School Support Organizations, which authorizes SSOs in this school district.
  • Step 2
    Discuss your vision, goals, and objective with the Principal at the school where the SSO will be active. You must have the approval of the Principal to proceed with your SSO application.
  • Step 3
    Establish the name of the SSO and designate officers (through election or appointment). NOTE: An SSO officer may not be related to another SSO officer of the same SSO or to any Collierville Schools employee charged with monitoring SSO compliance (e.g., financial secretary, administrator, coach, sponsor).
  • Step 4
    Establish written goals and objectives and create bylaws that adopt and maintain a written policy specifying reasonable procedures for accounting, controlling, and safeguarding SSO funds that align with Tennessee's Model Financial Policy for School Support Organizations. The SSO must align its operations (including officer elections) with the Collierville Schools fiscal year, July 1 - June 30.
  • Step 5
    Use Form SS-4 to apply for a federal employer identification number (EIN) from the Internal Revenue Service. The SSO will need its own unique EIN to open a checking account at the banking institution of choice. The use of an individual's social security number or the school/district EIN for this purpose is prohibited.
  • Step 6
    File a Nonprofit Corporation Charter with the Tennessee Secretary of State. By filing Form SS-420 simultaneously, the SSO can save the $100 filing fee. Keep copies of all submitted paperwork.
  • Step 7 (Optional)
    If the SSO would like to file for tax-exempt status under section 501(c)(3) of the Federal Code, follow the instructions linked below. Additionally, follow the instructions for filing a Sales and Use Tax Exemption Application with the Tennessee Department of Revenue. The tax exemption of the school or district may NOT be used by any SSO.
  • Step 8
    Once all of the above steps have been completed, the SSO will request recognition by the Collierville Schools Board of Education at a regularly scheduled business meeting. Prior to recognition, the Departments of Finance and Special Services will verify all of the following listed below.

Final Verification

Prior to recognition, the Departments of Finance and Special Services will verify all of the following: 

  • Principal’s approval of the SSO.
  • The EIN issued to the SSO.
  • The approved charter of the SSO by the State of Tennessee.
  • Approval of 501(c)(3) status (if applicable) by the IRS.
  • Submission of SSO bylaws containing the following details:
    • Officers and duties
    • Election of officers and term limits
    • Purpose and goals
    • SSO meeting standards
    • Dues structure
    • Rules for dissolution
  • Adoption of procedures for accounting, controlling, and safeguarding money, materials, and property collected or disbursed by the SSO.

Helpful Links

Approved SSO for Collierville Schools

  • Collierville High School Approved Booster Clubs
    CHS PTSO

    Fall
    Cheer
    Cross Country
    Football
    Girls' Soccer
    Golf
    Pom
    Volleyball
    Band
    Choir
    FFA
    Orchestra
    Speech and Debate
    Robotics
    Theatre

    Winter
    Boys' Basketball
    Girls' Basketball
    Swimming
    Trap
    Wrestling

    Spring
    Baseball
    Boys' Lacrosse
    Boys' Soccer
    Girls' Lacrosse
    Softball
    Tennis

    Collierville Middle School Approved Booster Clubs
    PTA
    Cheer 
    Band
    Orchestra

    West Collierville Middle School Approved Booster Clubs
    PTA
    Cheer 
    Band
    Orchestra

    Elementary Schools Approved SSO
    Bailey Station Elementary PTA
    Collierville Elementary PTA
    Crosswind Elementary PTA
    Schilling Farms Elementary PTA
    Sycamore Elementary PTA
    Tara Oaks Elementary PTA

Updated as of February 5, 2025.