91ɬÂþ

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.

If clubs want the ability to offer change for cash purchases and/or would like the ability to take card payments then please indicate this need when completing the Event Request form. 

Procedure

Change fund (cash box) procedures for student clubs and other one-time events: 

• Change funds must be requested through the event request process.
  • If your event requires a cash box, request it in the Fundraising section.
  • This will forward the request to Student Engagement for review.
  • Once approved, it is the club's responsibility to respond to student accounts emails regarding a scheduled pickup and return of cash box. 
• The Student Accounts cashier will provide a cash box, change fund, and change fund/petty cash action form.
  • The Student Accounts cashier and club advisor or designated club officer must each verify the amount and sign change fund/petty cash action form to check out the funds.
  • The club will be responsible for the return of funds in the amount listed on the change fund/petty cash action form.
• The deposit form and the funds from the event must be turned into the Student Accounts cashier.
  • The Student Accounts cashier and club advisor or designated club officer must each count and confirm the amount that will be deposited to the account printed on the deposit form. 
    • Revenue over $200 must be deposited at a One Stop Student Services location within one (1) business day. 
    • Revenue less than $200 needs to be deposited at a One Stop Student Services location within three (3) business days. 
    • Do not deposit the funds you received for the cash box. 

Reminder: It is very important you limit cash handling to avoid discrepancies. Only accept or give cash when you are doing a fundraiser that must use cash box. Never give cash to advisors, officers, or other members for any purpose. Any time you make a deposit or make a purchase, make sure you obtain a receipt. 

Payment Platforms

To ensure the security and proper accounting of all funds raised, clubs are only permitted to accept payments through methods officially set up and approved by the College. This is a critical policy for maintaining financial transparency and protecting both the club and its members. 

This means individual club members or the club itself may not set up independent accounts with third-party payment services for fundraising purposes. This includes, but is not limited to, Venmo, Zelle, Cash App, PayPal, or personal credit card readers. Using unapproved methods can lead to complications with auditing, tax reporting, and the overall financial integrity of the College and your club. 

91ɬÂþ clubs are subject to Idaho State Tax Commission laws. Recognized clubs fall under the College’s reseller permit and, as such, the Business Office will report any sales and pay the sales tax to the state. The following are some basic guidelines to consider:

• Fundraisers that involve the sale of food or merchandise for a set price (not an auction or raffle) are subject to 6% Idaho state sales tax. This includes yard sales.
• Revenue from events that charge admission will be taxed. A "suggested donation of $3" is an admission fee and is taxable. A suggested price may not be posted, advertised, or otherwise noted to be considered a donation.
• If the club does not want to charge sales tax on the sales or event cost, they must calculate 6% of total proceeds, and that amount will be paid to the state of Idaho as sales tax.

If you have questions or need clarification regarding sales tax requirements, please contact clubs@cwi.edu, who can help facilitate the answer to your inquiry.