School Support Organization Information
  • Thank you for your interest in providing support for our schools and students.

    Any organization that solicits or raises money, materials, property, securities, services, or other things of value to benefit Smith County Schools, a school team, club, class, or activity must comply with the Tennessee state law governing School Support Organizations (SSO) as well as the policies of Smith County Schools. A link to the applicable section of Tennessee state law (TCA), Smith County Schools Board of Education (BOE) policies, and a SSO Model Financial Policy Manual (do's and don'ts of daily financial activities) are listed to the right.

    In general, the steps to becoming, and operating, as a Smith County BOE approved SSO are the following:
    1. Written Agreement with the Smith County Board of Education: A prospective SSO must provide to the Board (or the Board’s Designee), documentary proof of the organization’s current not-for-profit legal status, the organization’s charter and bylaws, a statement explaining the organization’s goals and objectives, and contact information for the organization’s officers. If the documentary evidence is acceptable to the Board, a standard written agreement among three parties—the Director of Schools acting on behalf of the Board, the prospective SSO organization, and the principal of the school that the organization intends to support—will be entered into. (A copy of the standard agreement can be found on the right hand side of this page. Once the agreement is entered into, the organization will be placed on the district’s listing of approved SSO’s, which is kept on the school district’s website.
    2. IRS Status: If the SSO is an eligible Internal Revenue Code 501(c)(3) organization, the SSO must provide the Board a copy of its IRS Determination Letter. The IRC 501(c)(3) qualified SSO must also comply with the Tennessee Charitable Solicitations Act and the Tennessee Nonprofit Gaming Act.
    3. Fundraising: All SSO fundraising activities must be consistent with the goals and mission of Smith County Schools and must be approved by the school principal and the Director of Schools or the Director’s designee in writing 30 days in advance of the fundraising activity.
    4. Annual Verification of Continued Existence: Before the first business day of August each year, an SSO must provide to the Board documentary proof of the organization’s continuing existence, any changes to the organization’s goals and objectives, officers, or bylaws, and a statement of cash receipts and disbursements for the organization’s last fiscal year. Failure to provide the information required for annual verification of continued existence will result in the SSO being removed from the listing of approved SSO’s.