Fundraisers are a valuable way for clubs to generate revenue in support of their mission, activities, and events. To ensure compliance with college policies, financial regulations, and state law, all fundraising activities must be reviewed and approved through the established event request process. The following sections provide guidance on food sales, payment collection, cash handling, and sales tax requirements to help clubs plan successful and compliant fundraising activities.
Recognized student clubs may conduct food sales on campus as an approved fundraising activity. Before conducting a food sale, clubs should ensure the activity has been approved through the appropriate event and fundraising approval process and all food items meet applicable health and safety requirements.
Approved Food & Beverage Items
Clubs may sell:
- Non-potentially hazardous, ready-to-eat foods produced in a licensed food establishment or food processing plant (e.g., premixed soda, powdered creamer, pretzels, cookies, doughnuts, cakes) served without direct hand contact, with limited portioning, directly onto or into sanitary single-use articles, or single service articles, from the original package.
- Non-potentially hazardous hot beverages (e.g., coffee, tea, apple cider) served directly into sanitary single-service articles.
- Pre-packaged frozen confections produced in a licensed food establishment or food processing plant.
- Foods that are non-potentially hazardous baked goods are prepared in a residential kitchen in a private home or other location and wrapped in a sanitary manner for sale or service.
- Commercially made caramel apples.
- Cotton candy.
- Machine-crushed ice drinks with non-potentially hazardous ingredients (e.g., slurpees, icees, slushies).
- Popcorn and flavored popcorn with butter and/or shake-on toppings.
Homemade Baked Goods
Homemade baked goods are defined as any item prepared in a residential kitchen in a private home. Homemade baked goods may be sold if they:
- Are individually wrapped and remain visible through clear packaging.
- Are clearly labeled listing all ingredients.
In addition, a clearly visible notice must be displayed throughout the fundraiser stating that the food was prepared in a kitchen that is not inspected by the Idaho Department of Health and individuals can purchase/consume at their own risk.
To ensure proper financial accountability and the secure handling of club funds, clubs are only permitted to accept payments through methods officially set up and approved by the College.
Cash Payments
Cash purchases and change funds are permitted for club fundraising activities. If a fundraiser will require a cash box for making change, clubs must indicate those needs when submitting their event request. Once approved, the Office of Student Engagement will forward the cash box request to the Assistant Bursar for processing.
It is the responsibility of the club to respond to any emails from the Assistant Bursar regarding scheduling a pick-up and return of a cash box/checked out funds. All cash boxes must be picked up and returned to the Nampa Campus Administration Building, Room 202J. Upon pick-up, the Assistant Bursar or a CWI representative will provide:
- Cash Box
- Change Funds/Cash
- Change Fund/Petty Cash Action Form
A designated club officer will verify the amount and sign the Change Fund/Petty Cash Action Form to check out the funds. The club is responsible for the return of funds in the amount listed on form. Remember to limit cash handling, never distribute funds directly to individuals (e.g., advisors, officers, or members), and retain receipts for all financial transactions. Upon return of the cash box, the Assistant Bursar or a Business Office representative will remove the funds borrowed and confirm the amount being deposited into the club bank account.
Revenue Over $200: Must be deposited into the club bank account within one (1) business day.
Revenue Under $200: Must be deposited into the club bank account within three (3) business days.
Electronic Payments
Currently, electronic payments are not permitted for club fundraising activities. Student clubs and individual members may not use personal or third-party payment platforms to collect funds on behalf of a club. This includes, but is not limited to:
- Venmo
- Zelle
- Cash App
- PayPal
- Personal Credit Card Readers
The use of unapproved payment methods may create inaccurate financial records, auditing concerns, tax-reporting issues, and compliance issues for the club and the College.
Recognized student clubs fall under the College’s Reseller Permit, meaning the Business Office is required to report any sales and pay applicable sales tax to the Idaho State Tax Commission. Before hosting a fundraiser, keep in mind that sales tax may apply. If your club sells food, merchandise, or hosts a yard sale, those sales are generally subject to Idaho’s 6% sales tax requirement.
Admission Fees & Donations
Events that charge admission are subject to sales tax. If you advertise or post a suggested donation amount, it will be treated as an admission fee and taxed accordingly. To be considered a true donation, no specific dollar amount can be advertised, and all donations must go through the CWI Foundation Office.
Excluding Sales Tax in Your Selling Price
If a club chooses not to charge sales tax with each individual transaction, 6% of the total proceeds will be paid to the State of Idaho as sales tax. For fundraisers utilizing a cash box, the Business Office will automatically make these calculations and payments on behalf of the club from the amount being deposited into the club bank account.
When in doubt, reach out to clubs@cwi.edu for guidance.