School Support Organizations

Becoming a School Support Organization

In general, the steps to becoming, and operating as, an SSO are as follows (and are submitted through Givebacks).

1. Written Agreement with the Board of Education:
   1. 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.

1. IRS Status:
   1. 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. 
2. Tax Return: All businesses must file, with the IRS, a tax return based on the business's filing status. Typically, for SSOs, this is a 990-N; however, the business could be a 1020 or other form as mentioned on the IRS website.
3. Fundraising:
   1. All SSO fundraising activities must be consistent with the goals and mission of Knox 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:
   1. 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.

More detailed information can be found under the “SSO Quick Links” heading on the right-hand side of this page. Questions regarding SSO organization and operations should be addressed to the Director of Internal School Funds.