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• Charitable Gaming Kentucky Forms

• Table Tracing Session Laws to Florida Statutes (2020) [PDF]
• Table of Section Changes (2020)[PDF]
• Preface to the Florida Statutes (2020)[PDF]
• Index to Special and Local Laws (1971-2020)[PDF]
• General Laws Conversion Table (2020)[PDF]
• Florida Statutes Definitions Index (2020)[PDF]
• Index to Special and Local Laws (1845-1970)[PDF]

• For this reason, many nonprofits raise money by conducting gambling (also called gaming) activities such as bingo, lotteries, raffles, pull-tabs, punch boards, tip boards, pickle jars, 21, casino nights, and so forth. There are special IRS rules that apply when a nonprofit makes money this way.
• Chapter 97-108, Laws of Florida, authorizes additional tax-exempt organizations to conduct drawings by chance or raffles. However, the amendment does not extend the scope of the statute to permit any additional games to be played. As sponsor of HB 249 (now assigned Chapter 97-108, Laws of Florida) during the last legislative session, you advise.

2010 Florida Statutes

Florida Charitable Gaming. Bingo was first authorized in 1967 by the Florida Legislature, allowing charitable, nonprofit and veterans organizations engaged in a civic, charitable, benevolent, religious, scholastic or similar activity a way to raise funds for their charitable causes.

Bingo authorized; conditions for conduct; permitted uses of proceeds; limitations.

As used in this section:

“Bingo game” means and refers to the activity, commonly known as “bingo,” in which participants pay a sum of money for the use of one or more bingo cards. When the game commences, numbers are drawn by chance, one by one, and announced. The players cover or mark those numbers on the bingo cards which they have purchased until a player receives a given order of numbers in sequence that has been preannounced for that particular game. This player calls out “bingo” and is declared the winner of a predetermined prize. More than one game may be played upon a bingo card, and numbers called for one game may be used for a succeeding game or games.

“Bingo card” means and refers to the flat piece of paper or thin pasteboard employed by players engaged in the game of bingo. The bingo card shall have not fewer than 24 playing numbers printed on it. These playing numbers shall range from 1 through 75, inclusive. More than one set of bingo numbers may be printed on any single piece of paper.

“Charitable, nonprofit, or veterans’ organization” means an organization which has qualified for exemption from federal income tax as an exempt organization under the provisions of s. 501(c) of the Internal Revenue Code of 1954 or s. 528 of the Internal Revenue Code of 1986, as amended; which is engaged in charitable, civic, community, benevolent, religious, or scholastic works or other similar activities; and which has been in existence and active for a period of 3 years or more.

“Deal” means a separate set or package of not more than 4,000 instant bingo tickets in which the predetermined minimum prize payout is at least 65 percent of the total receipts from the sale of the entire deal.

“Flare” means the board or placard that accompanies each deal of instant bingo tickets and that has printed on or affixed to it the following information:

The manufacturer’s name or distinctive logo.

The ticket count.

The prize structure, including the number of symbols or number combinations for winning instant bingo tickets by denomination, with their respective winning symbols or number combinations.

The game serial number.

“Instant bingo” means a form of bingo that is played at the same location as bingo, using tickets by which a player wins a prize by opening and removing a cover from the ticket to reveal a set of numbers, letters, objects, or patterns, some of which have been designated in advance as prize winners.

“Objects” means a set of 75 balls or other precision shapes that are imprinted with letters and numbers in such a way that numbers 1 through 15 are marked with the letter “B,” numbers 16 through 30 are marked with the letter “I,” numbers 31 through 45 are marked with the letter “N,” numbers 46 through 60 are marked with the letter “G,” and numbers 61 through 75 are marked with the letter “O.”

“Rack” means the container in which the objects are placed after being drawn and announced.

Ohio Charitable Gaming Laws

“Receptacle” means the container from which the objects are drawn or ejected.

“Session” means a designated set of games played in a day or part of a day.

None of the provisions of this chapter shall be construed to prohibit or prevent charitable, nonprofit, or veterans’ organizations engaged in charitable, civic, community, benevolent, religious, or scholastic works or other similar endeavors, which organizations have been in existence and active for a period of 3 years or more, from conducting bingo games or instant bingo, provided the entire proceeds derived from the conduct of such games, less actual business expenses for articles designed for and essential to the operation, conduct, and playing of bingo or instant bingo, are donated by such organizations to the endeavors mentioned above. In no case may the net proceeds from the conduct of such games be used for any other purpose whatsoever. The proceeds derived from the conduct of bingo games or instant bingo shall not be considered solicitation of public donations.

It is the express intent of the Legislature that no charitable, nonprofit, or veterans’ organization serve as a sponsor of a bingo game or instant bingo conducted by another, but such organization may only be directly involved in the conduct of such a game as provided in this act.

If an organization is not engaged in efforts of the type set out above, its right to conduct bingo games hereunder is conditioned upon the return of all the proceeds from such games to the players in the form of prizes. If at the conclusion of play on any day during which a bingo game is allowed to be played under this section there remain proceeds which have not been paid out as prizes, the organization conducting the game shall at the next scheduled day of play conduct bingo games without any charge to the players and shall continue to do so until the proceeds carried over from the previous days played have been exhausted. This provision in no way extends the limitation on the number of prize or jackpot games allowed in one day as provided for in subsection (5).

The right of a condominium association, a cooperative association, a homeowners’ association as defined in s. 720.301, a mobile home owners’ association, a group of residents of a mobile home park as defined in chapter 723, or a group of residents of a mobile home park or recreational vehicle park as defined in chapter 513 to conduct bingo is conditioned upon the return of the net proceeds from such games to players in the form of prizes after having deducted the actual business expenses for such games for articles designed for and essential to the operation, conduct, and playing of bingo. Any net proceeds remaining after paying prizes may be donated by the association to a charitable, nonprofit, or veterans’ organization which is exempt from federal income tax under the provisions of s. 501(c) of the Internal Revenue Code to be used in such recipient organization’s charitable, civic, community, benevolent, religious, or scholastic works or similar activities or, in the alternative, such remaining proceeds shall be used as specified in subsection (3).

Except for instant bingo prizes, which are limited to the amounts displayed on the ticket or on the game flare, a jackpot shall not exceed the value of $250 in actual money or its equivalent, and there shall be no more than three jackpots in any one session of bingo.

Except for instant bingo, which is not limited by this subsection, the number of days per week during which organizations authorized under this section may conduct bingo shall not exceed two.

Except for instant bingo prizes, which are limited to the amounts displayed on the ticket or on the game flare, there shall be no more than three jackpots on any one day of play. All other game prizes shall not exceed $50.

Each person involved in the conduct of any bingo game or instant bingo must be a resident of the community where the organization is located and a bona fide member of the organization sponsoring such game and may not be compensated in any way for operation of such game. When bingo games or instant bingo is conducted by a charitable, nonprofit, or veterans’ organization, the organization conducting the games must designate up to three members of that organization to be in charge of the games, one of whom shall be present during the entire session at which the games are conducted. The organization conducting the games is responsible for posting a notice, which notice states the name of the organization and the designated member or members, in a conspicuous place on the premises at which the session is held or instant bingo is played. A caller in a bingo game may not be a participant in that bingo game.

Every charitable, nonprofit, or veterans’ organization involved in the conduct of a bingo game or instant bingo must be located in the county, or within a 15-mile radius of, where the bingo game or instant bingo is located.

No one under 18 years of age shall be allowed to play any bingo game or instant bingo or be involved in the conduct of a bingo game or instant bingo in any way.

Any organization conducting bingo open to the public may refuse entry to any person who is objectionable or undesirable to the sponsoring organization, but such refusal of entry shall not be on the basis of race, creed, color, religion, sex, national origin, marital status, or physical handicap.

Bingo games or instant bingo may be held only on the following premises:

Property owned by the charitable, nonprofit, or veterans’ organization.

Property owned by the charitable, nonprofit, or veterans’ organization that will benefit by the proceeds.

Property leased for a period of not less than 1 year by a charitable, nonprofit, or veterans’ organization, providing the lease or rental agreement does not provide for the payment of a percentage of the proceeds generated at such premises to the lessor or any other party and providing the rental rate for such premises does not exceed the rental rates charged for similar premises in the same locale.

Property owned by a municipality or a county when the governing authority has, by appropriate ordinance or resolution, specifically authorized the use of such property for the conduct of such games.

With respect to bingo games conducted by a condominium association, a cooperative association, a homeowners’ association as defined in s. 720.301, a mobile home owners’ association, a group of residents of a mobile home park as defined in chapter 723, or a group of residents of a mobile home park or recreational vehicle park as defined in chapter 513, property owned by the association, property owned by the residents of the mobile home park or recreational vehicle park, or property which is a common area located within the condominium, mobile home park, or recreational vehicle park.

Each bingo game shall be conducted in accordance with the following rules:

The objects, whether drawn or ejected, shall be essentially equal as to size, shape, weight, and balance and as to all other characteristics that may control their selection from the receptacle. The caller shall cancel any game if, during the course of a game, the mechanism used in the drawing or ejection of objects becomes jammed in such a manner as to interfere with the accurate determination of the next number to be announced or if the caller determines that more than one object is labeled with the same number or that there is a number to be drawn without a corresponding object. Any player in a game canceled pursuant to this paragraph shall be permitted to play the next game free of charge.

Prior to commencement of any bingo session, the member in charge shall cause a verification to be made of all objects to be placed in the receptacle and shall inspect the objects in the presence of a disinterested person to ensure that all objects are present and that there are no duplications or omissions of numbers on the objects. Any player shall be entitled to call for a verification of numbers before, during, and after a session.

The card or sheet on which the game is played shall be part of a deck, group, or series, no two of which may be alike in any given game.

All numbers shall be visibly displayed after being drawn and before being placed in the rack.

A bona fide bingo shall consist of a predesignated arrangement of numbers on a card or sheet that correspond with the numbers on the objects drawn from the receptacle and announced. Errors in numbers announced or misplaced in the rack may not be recognized as a bingo.

When a caller has started to vocally announce a number, the caller shall complete the call. If any player has obtained a bingo on a previous number, such player will share the prize with the player who gained bingo on the last number called.

Numbers on the winning cards or sheets shall be announced and verified in the presence of another player. Any player shall be entitled at the time the winner is determined to call for a verification of numbers drawn. The verification shall be in the presence of the member designated to be in charge of the occasion or, if such person is also the caller, in the presence of an officer of the licensee.

Upon determining a winner, the caller shall ask, “Are there any other winners?” If no one replies, the caller shall declare the game closed. No other player is entitled to share the prize unless she or he has declared a bingo prior to this announcement.

Seats may not be held or reserved by an organization or person involved in the conduct of any bingo game for players not present, nor may any cards be set aside, held, or reserved from one session to another for any player.

Instant bingo tickets must be sold at the price printed on the ticket or on the game flare by the manufacturer, not to exceed $1. Discounts may not be given for the purchase of multiple tickets, nor may tickets be given away free of charge.

Each deal of instant bingo tickets must be accompanied by a flare, and the flare must be posted before the sale of any tickets in that deal.

Each instant bingo ticket in a deal must bear the same serial number, and there may not be more than one serial number in each deal. Serial numbers printed on a deal of instant bingo tickets may not be repeated by the manufacturer on the same form for a period of 3 years.

The serial number for each deal must be clearly and legibly placed on the outside of each deal’s package, box, or other container.

Instant bingo tickets manufactured, sold, or distributed in this state must comply with the applicable standards on pull-tabs of the North American Gaming Regulators Association, as amended.

Except as provided under paragraph (e), an instant bingo ticket manufactured, sold, or distributed in this state must:

Be manufactured so that it is not possible to identify whether it is a winning or losing instant bingo ticket until it has been opened by the player as intended.

Be manufactured using at least a two-ply paper stock construction so that the instant bingo ticket is opaque.

Have the form number, the deal’s serial number, and the name or logo of the manufacturer conspicuously printed on the face or cover of the instant bingo ticket.

Have a form of winner protection that allows the organization to verify, after the instant bingo ticket has been played, that the winning instant bingo ticket presented for payment is an authentic winning instant bingo ticket for the deal in play. The manufacturer shall provide a written description of the winner protection with each deal of instant bingo tickets.

Each manufacturer and distributor that sells or distributes instant bingo tickets in this state to charitable, nonprofit, or veterans’ organizations shall prepare an invoice that contains the following information:

Form number and serial number of each deal sold.

Number of instant bingo tickets in each deal sold.

Name of distributor or organization to whom each deal is sold.

All information contained on an invoice must be maintained by the distributor or manufacturer for 3 years.

The invoice, or a true and accurate copy thereof, must be on the premises where any deal of instant bingo tickets is stored or in play.

Any organization or other person who willfully and knowingly violates any provision of this section commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. For a second or subsequent offense, the organization or other person commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

ss. 1, 6, ch. 92-280; s. 1, ch. 93-160; s. 1, ch. 94-326; s. 1363, ch. 97-102; s. 13, ch. 99-382; ss. 59, 70, ch. 2000-258; ss. 27, 28, ch. 2001-64; s. 2, ch. 2007-228.

Guidance Relating to Raffles, Gambling-Type Events, and other Games of Chance

Our office frequently receives requests from student groups or employees with an interest in conducting fund-raisers and other similar-type events in support of FIU, which often include a “gambling”-type component (such as a raffle) as part of the program for the event. This guidance sets forth the requirements that must be followed in order to conduct raffles, office pools, charity poker events or other “gambling”-type activities at the University. This guidance deals only with legal requirements. Accordingly, you should consult with your supervisor or Student Affairs, as applicable, to obtain the appropriate approvals.

It is important to adhere to these guidelines because in Florida, raffles, gambling activities, or other games of chance (such as office pools), may only be conducted under very limited circumstances and individual criminal liability may exist for those who conduct or participate in any such activities falling outside these guidelines.

If your department or group wishes to conduct a gambling-type activity not addressed in this guidance or if you have any questions about these matters, please contact the Office of the General Counsel.

1. 1. Charity Raffles and other Drawings

Florida law generally prohibits lotteries or other drawings of chance. However, Florida law expressly permits certain specified §501(c) organizations (such as the FIU Foundation, Inc.) to conduct drawings by chance subject to the notice requirements and limitations set forth below ¹. On-campus raffles or drawings must be conducted by or on behalf of a §501(c) organization and must comply with ALL of the following:

1. 1. 1. All brochures, advertisements, notices, tickets, or entry blanks used in connection with the drawing by chance must conspicuously disclose:
         1. The rules governing the conduct and operation of the drawing (e.g., a random drawing at a specified time).
         2. That no purchase or contribution is necessary.
         3. The full name of the organization and its principal place of business.
         4. The source of the funds used to award cash prizes or to purchase prizes (e.g., in-kind contributions from a specified sponsor).
         5. The date, hour, and place where the winner will be chosen and the prizes will be awarded, unless the brochures, advertisements, notices, tickets, or entry blanks are not offered to the public more than 3 days prior to the drawing.
      2. In addition to the requirements for the event materials, the following conditions apply:
         1. Winners may not be “rigged” or predetermined.
         2. No entry fee, donation, substantial consideration, payment, proof of purchase or contribution may be required as a condition for entering the drawing or being selected to win a prize. (However, suggested minimum donations are expressly permitted.)
         3. The drawing may not be conditioned on distribution of a minimum number of tickets or receipt of a minimum of contributions.
         4. The sponsors of the event may not arbitrarily reject, remove or disqualify any entry or discriminate in any manner between entrants who gave contributions and those who do not.
         5. The winner must be promptly notified, at the address set forth on the entry blank or in person at the event, of the fact that the person won.
         6. All prizes offered must be actually awarded in the manner and at the stated time.
         7. Materials or advertisements in connection with the drawing may not contain false, deceptive or misleading information.
         8. Once drawing tickets have been issued at the event, the drawing cannot be cancelled.
         9. Receipt of the prizes may not be conditioned on the winner making a donation or contribution.
         10. The number of tickets distributed to each drawing entrant may be limited.
   2. Games of Chance (such as office pools, charity poker events, etc)

As a general matter, Florida law makes it a criminal offense to play or engage in any game at cards, keno, roulette, faro or other game of chance, at any place, by any device whatever, for money or other thing of value.

University units or student organization wishing to conduct a game of chance (such as an office pool, charitable poker event or other similar activity) must comply with ALL of the following:

1. 1. 1. There must be no entrance fee, but players may make a donation (which cannot be made a condition to play the game).
      2. Participants may not play for cash winnings or any tangible thing of value (e.g., for any item with a retail or resale value).
      3. A nominal award such as a certificate or trophy in recognition of each participant’s level of achievement is acceptable.
   2. Charity Casino-Themed Activities

Casino-themed events for charity raise unique problems. While Florida law does not ban such events, Florida law generally bans the possession of gambling equipment commonly used for the operation of gambling, such as roulette wheels or tables, crap tables or layouts, bolita balls, chips with house markings, etc., and only licensed vendors may possess such equipment. However, ordinary dice and playing cards are exempt from this prohibition.

Charitable Gaming Division

Accordingly, in order to conduct a charity casino-themed event, the following requirements apply:

Va Charitable Gaming

1. 1. 1. The event must be conducted solely for a charitable purpose.
      2. There must be no entrance fee. Donations are permissible, but cannot be made a condition to play.
      3. A reputable vendor licensed to provide the casino equipment must be used (particularly for a major fund-raising event).
      4. Participants may not play for cash winnings or any tangible thing of value (e.g., for any item with a retail or resale value).
      5. A nominal award such as a certificate or trophy in recognition of each participant’s level of achievement is acceptable.
   2. Special Rules for Games of Chance Within University Housing Facilities

Florida law provides a limited exception for certain games of chance to take place within a residential dwelling, including a university dormitory. Specifically, games such as poker, pinochle, bridge, rummy, canasta, hearts, dominoes, or mah-jongg are permitted within dormitory rooms or the common recreational areas of university dormitories provided that:

1. 1. 1. the winnings of any player in a single round, hand or game do not exceed $10 in value;
      2. no person receives any payment for permitting the game to take place;
      3. no admission or other fee is charged for participation in the game;
      4. no advertising of the game takes place; and
      5. all participants are over 18 years of age.
   2. Bingo Activities

Charitable Gaming Kentucky Forms

As a general matter, organizations engaged in charitable, civic, community, benevolent, religious, or scholastic works or other similar endeavors may conduct bingo games or instant bingo, provided the entire proceeds derived from the conduct of such games (less expenses for holding the bingo event), are donated by such organizations to the endeavors mentioned above. For additional rules for the conduct of bingo games, see Fla. Stat. §849.0931.

¹ Although the University, as a public body corporate of the State of Florida, is exempt from taxation under the Internal Revenue Code, the University is not a 501(c) organization and therefore does not qualify to conduct a drawing of chance pursuant to the limited exception under Florida law for qualified 501(c) organizations. If you wish to conduct a raffle or other drawing of chance to raise funds on behalf of the University, contact the FIU Foundation office.