2021 Tennessee Code
Part 6 - School Support Organization Financial Accountability Act
§ 49-2-603. Part Definitions

As used in this part, unless the context otherwise requires:
When a school support organization's primary purpose is to support a local school club or academic, arts, athletic, or social activity related to a school:
A school board member;
The director of schools;
A principal;
Any individual who is primarily responsible for accounting for school system funds or the funds of an individual school; and
“School representative” shall specifically include, but shall not be limited to, coaches, assistant coaches, band directors, or any other school sponsor of a related club or activity;
(A)  “School support organization” means a booster club, foundation, parent teacher association, parent teacher organization, parent teacher support association, or any other nongovernmental organization or group of persons whose primary purpose is to support a school district, school, school club, or academic, arts, athletic or social activities related to a school, that collects or receives money, materials, property or securities from students, parents or members of the general public;
For the purposes of this part, a group of persons who merely request that students, parents, or members of the general public make donations to a school district, school, school club, or academic, arts, athletic or social activity related to a school or assist in the raising of funds for a specified purpose under the sponsorship of a school employee where the funds are turned over to the school to be used for the specific purpose for which the funds were raised, shall not be considered a school support organization;
“School support organization funds” include all money, materials, property or securities raised by a school support organization or any organization that represents itself to students, parents or members of the general public to be a school support organization; and
“Student activity funds” include all money received from any source for school-sponsored student activities or school-sponsored events held at or in connection with a school, and specifically include, but are not limited to, any money:
Derived from a school-sponsored academic, art, athletic or social event involving students;
Raised by school-sponsored clubs involving students;
Raised by school-sponsored fundraisers involving students who are under the supervision of a school employee;
Received from a commission for the direct sale of items to students pursuant to a cooperative agreement between the school and an outside organization;
Received for the direct sale of items to students from a school-run bookstore located on school grounds;
Raised from fees charged students;
Obtained from interest from any account that contains student activity funds; or
(i)  Obtained from any related school-sponsored activity that involves the use of school personnel, students, and property during the school day;
For the purpose of subdivision (6)(H)(i), “school day” means the regular hours of operation of the school during which classes are conducted.