These Guidelines are prepared to assist Parent Organizations in meeting District, University Interscholastic League (UIL), state, and federal requirements. Therefore, it includes some of the laws, regulations and policies that Parent Organizations would need to comply with. It also has a checklist as well as suggestions and examples that would be very helpful for Parent Organizations.

These Guidelines do not include all laws, regulations or policies that a Parent Organization would be responsible for. So please consider this guide as a starting point for compliance and not an all-inclusive handbook.


The Internal Audit Department is not an authority on specific accounting situations or tax-related issues concerning individual  Parent Organization; therefore, Parent Organizations should obtain competent independent counsel on accounting and tax issues related to their circumstances.

To form a new parent organization, please refer to Creating Your Own Identity as a starting point. The following sections will also be helpful to you.

Questions to Answer Before your Commit
Life Cycle of a Public Charity
Incorporation of a Non-profit Organization

If you are an established parent organization, please refer to the Checklist as a starting point.

The District is requiring all Parent Organizations to be IRS 501(c)(3) organizations 

Acknowlegement:  We would like to express our gratitude to Carol Oman, Director of Internal Audit at Cypress Fairbanks Independent School District for her invaluable assistance in setting up these Guidelines for Waco ISD.