TN Code § 49-2-603 (2021)
2021 Tennessee Code|Title 49 - Education|Chapter 2 - Local Administration|Part 6 - School Support Organization Financial Accountability Act|§ 49-2-603. Part Definitions

 As used in this part, unless the context otherwise requires:   “Donation” means any gift or contribution of money, materials, property or securities from any nongovernmental source received by a school official or employee for the benefit of a school district, school, school club, or academic, arts, athletic or social activity related to a school;   “Internal school funds” mean any and all money received and accounted for at individual schools, and specifically include, but are not limited to:  Any donation or grant made to the school, a school club, or any academic, arts, athletic or social activity related to a school;   Funds for cafeteria services operated at the school;   Fees collected by the school;   Funds transferred to the local school from the school board that are to be accounted for at the local school level;   Funds raised through cooperative agreements with outside organizations;   Rental fees charged outside entities for use of school facilities; and   Student activity funds;      “School representative” means:   When a school support organization's primary purpose is to support a school system or an individual school:        A school board member;   The director of schools;   A principal; and   Any individual who is primarily responsible for accounting for school system funds or the funds of an individual school; and   Any individual who works for the school system and who as part of the individual's employment by the school system is charged with directing or assisting in directing the related school club or activity;    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.