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Charitable
Gaming Overview
Currently, there are three forms of charitable gaming permitted
in Ohio:
- Charitable bingo
- Scheme of chance
- Game of chance
Charitable Bingo
Charitable organizations wishing to conduct bingo must be licensed
by the Attorney General of Ohio. To qualify for a license the
organization must generally satisfy the following requirements:
-
the organization must have received a tax-exempt determination
letter from the Internal Revenue Service stating that it
is exempt from federal income taxation under Section 501(c)(3),
501(c)(4) (civic league), 501(c)(8) (fraternal society),
501(c)(10) (domestic fraternal society), or 501(c)(19) (veteran's
post) of the Internal Revenue Code;
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the organization must qualify as a "charitable organization" as
defined in the Ohio Revised Code; and,
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with the exception of a volunteer rescue service or firefighter's
organizations, the organization must have been in continuous
existence for a period of not less than two years.
Read the Charitable Bingo FAQ.
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Scheme of Chance
A "scheme of chance" is a lottery, numbers game, pool,
or other scheme in which the participant pays money for a chance
at winning a prize. A common example of a scheme of chance would
be "tip tickets" or "instant bingo tickets."
Organizations wishing to conduct a scheme of chance must satisfy
the following requirements:
-
the organization must have received a tax-exempt determination
letter from the Internal Revenue Service stating that it
is exempt from federal income taxation under Section 501(c)(3)
of the Internal Revenue Code;
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the organization must qualify as a "charitable organization" as
defined in the Ohio Revised Code; and,
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with the exception of a volunteer rescue service or firefighter's
organization, the organizations must have been in continuous
existence for a period of not less than two years.
Unlike charitable bingo, which requires a license issued by
the Ohio Attorney General's office, no license is required for
a qualified charitable organization to conduct schemes of chance.
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Game of Chance
A "game of chance" is a poker, craps, roulette, or
other game where the participant pays money in hope of gain,
the outcome of which is largely determined by chance.
Generally, games of chance may only be conducted at festivals
of charitable organizations that last for no longer than a period
of four (4) consecutive days and are held not more than twice
a year or for a period of five (5) consecutive days not more
than once a year. Craps, roulette, and slot machines are not
permitted at festivals. The game of chance must be conducted
on the premises owned by the charitable organization or leased
from a qualifying organization.
Organizations wishing to conduct a game of chance must also
meet the following additional requirements:
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the organization must have received a tax-exempt determination
letter from the Internal Revenue Service stating that it
is exempt from federal income taxation under Section 501(c)(3)
of the Internal Revenue Code;
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the organization must qualify as a "charitable organization" as
defined in the Ohio Revised Code; and,
-
with the exception of a volunteer rescue service or firefighter's
organization, the organization must have been in continuous
existence for a period of not less than two years.
Also, like a "scheme of chance", no license is required
for a qualified charitable organization to conduct games of chance.
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