the Booster Club for a brand new 5A high school in the San Antonio area the last few years. The training we received from the UIL prohibited us from paying or gifting coaches directly more than $500 annually under severe penalties for the team/high school
"The $500 limit is cumulative for a calendar year and is not specific to any one particular gift. See Section 481, UIL Constitution and Contest Rules. Schools shall not pay to coaches, and coaches shall not accept, funds gathered by a high school booster club or other sources within the school district"
https://www.uiltexas.org/files/booster-guide.pdf
However, what we do very well is raise money to purchase equipment based on wish lists from the coaches. Last year we (as a non-profit Booster) raised over $125,000 (after expenses) which we used (based on coaches wish-list items) to purchase covered benches for the football/soccer stadium sidelines, a video board for the arena, an inflatable tunnel for the outdoor sports, two fungoman machines (one for softball and one for baseball), swim training strength towers, jump pads for vertical jump measurement, etc etc.
This significantly reduces the district athletic budgetary reqs for the High School which in turn (I'm sure) results in higher stipends/salaries for coaches. Money is fungible after all...