Lawful Gambling Manual

Minnesota Gambling Control Board
1711 West County Road B, Suite 300 South
Roseville, Minnesota 55113
651-639-4000

The five forms of lawful gambling are
raffles, bingo, pull-tabs, tipboards, and paddlewheels

Lawful Gambling Manual
To return to the Minnesota Gambling Control Board home page, click here.

Effective May 15, 2012, legislation became effective for many changes pertaining to the conduct of lawful gambling and lawful gambling taxes. Please note that changes related to electronic gaming will be incorporated into the Manual later this year or early 2013. As information becomes available, watch our WHAT'S NEW link on the home page for updates.

The Lawful Gambling Manual is a user-friendly reference guide for nonprofit organizations authorized to conduct lawful gambling in Minnesota. The most current version available is always published on this website. Each chapter is published separately [below] to give you fast access to the information you need.

The Lawful Gambling Manual was last revised July 2012. Future changes to statutes, rules, and forms may affect information and references in this manual. If you would like to purchase a paper copy, please contact Minnesota's Bookstore at 651-297-3000 or 1-800-657-3757.

Links to Each Chapter of the Lawful Gambling Manual.

Introduction and cover for Lawful Gambling Manual.

Chapter 1 Organization License.
This chapter outlines requirements that an organization must meet to obtain an organization license.

Chapter 2 Gambling Manager License.
This chapter outlines the requirements for the position of gambling manager and assistant gambling manager.

Chapter 3 Premises Permits and Leases.
To be able to conduct gambling at a premises--whether it is leased or owned--an organization must meet the specific requirements outlined in this chapter.

Chapter 4 Pull-tabs.
This chapter contains information on the conduct of pull-tab games, common problems, pull-tab dispensing devices, cash registers, and reporting.

Chapter 5 Bingo.
This chapter contains information on the conduct of bingo, bingo programs, bingo paper, hard cards, electronic bingo devices, inventory, and records.

Chapter 6 Raffles.
This chapter contains information on the conduct of raffles, inventory, and records.

Chapter 7 Tipboards.
This chapter contains information on the conduct of tipboard games, reports, and common questions.

Chapter 8 Paddlewheels.
This chapter contains information on the conduct of paddlewheels, records, and reports.

Chapter 9 Internal Operations and Oversight.
This chapter, one of the most important on this manual, outlines and emphasizes the importance of good internal controls as they apply to the gambling operations for which an organization's chief executive officer, gambling manager, and members are responsible.

Chapter 10 Inventory.
This chapter contains information, forms, and instructions on the required inventory systems for pull-tab, tipboard, and paddlewheel games. The four required inventory systems are perpetual, physical, site, and merchandise prize. Bingo and raffle inventory forms and instructions are located in the Bingo and Raffle chapters.

Chapter 11 Allowable Expenses.
This chapter covers the expenditures known as allowable expenses. These expenses must be directly related to lawful gambling and paid from the gambling account.

Chapter 12 Lawful Purpose Expenditures.
This chapter covers the expenditures known as lawful purpose expenditures (LPE) that an organization makes from its gambling account. Some LPE are also called charitable contributions.

Directory and General Information.
This chapter lists state and federal agencies that can assist an organization with questions on lawful gambling and provides information about the Gambling Control Board. Also included are helpful hints on locating lawful gambling statutes and rules.

Index of Lawful Gambling Manual.
This index references specific topics and pages on which they are located in the manual.

To return to the Minnesota Gambling Control Board home, click here.

	Minnesota Gambling Control Board 1711 West County Road B, Suite 300 South Roseville, Minnesota 55113 651-639-4000 The five forms of lawful gambling are raffles, bingo, pull-tabs, tipboards, and paddlewheels
Lawful Gambling Manual To return to the Minnesota Gambling Control Board home page, click here.
Effective May 15, 2012, legislation became effective for many changes pertaining to the conduct of lawful gambling and lawful gambling taxes. Please note that changes related to electronic gaming will be incorporated into the Manual later this year or early 2013. As information becomes available, watch our WHAT'S NEW link on the home page for updates. The Lawful Gambling Manual is a user-friendly reference guide for nonprofit organizations authorized to conduct lawful gambling in Minnesota. The most current version available is always published on this website. Each chapter is published separately [below] to give you fast access to the information you need. The Lawful Gambling Manual was last revised July 2012. Future changes to statutes, rules, and forms may affect information and references in this manual. If you would like to purchase a paper copy, please contact Minnesota's Bookstore at 651-297-3000 or 1-800-657-3757.
Links to Each Chapter of the Lawful Gambling Manual.
Introduction and cover for Lawful Gambling Manual. Chapter 1 Organization License. This chapter outlines requirements that an organization must meet to obtain an organization license. Chapter 2 Gambling Manager License. This chapter outlines the requirements for the position of gambling manager and assistant gambling manager. Chapter 3 Premises Permits and Leases. To be able to conduct gambling at a premises--whether it is leased or owned--an organization must meet the specific requirements outlined in this chapter. Chapter 4 Pull-tabs. This chapter contains information on the conduct of pull-tab games, common problems, pull-tab dispensing devices, cash registers, and reporting. Chapter 5 Bingo. This chapter contains information on the conduct of bingo, bingo programs, bingo paper, hard cards, electronic bingo devices, inventory, and records. Chapter 6 Raffles. This chapter contains information on the conduct of raffles, inventory, and records. Chapter 7 Tipboards. This chapter contains information on the conduct of tipboard games, reports, and common questions. Chapter 8 Paddlewheels. This chapter contains information on the conduct of paddlewheels, records, and reports. Chapter 9 Internal Operations and Oversight. This chapter, one of the most important on this manual, outlines and emphasizes the importance of good internal controls as they apply to the gambling operations for which an organization's chief executive officer, gambling manager, and members are responsible. Chapter 10 Inventory. This chapter contains information, forms, and instructions on the required inventory systems for pull-tab, tipboard, and paddlewheel games. The four required inventory systems are perpetual, physical, site, and merchandise prize. Bingo and raffle inventory forms and instructions are located in the Bingo and Raffle chapters. Chapter 11 Allowable Expenses. This chapter covers the expenditures known as allowable expenses. These expenses must be directly related to lawful gambling and paid from the gambling account. Chapter 12 Lawful Purpose Expenditures. This chapter covers the expenditures known as lawful purpose expenditures (LPE) that an organization makes from its gambling account. Some LPE are also called charitable contributions. Directory and General Information. This chapter lists state and federal agencies that can assist an organization with questions on lawful gambling and provides information about the Gambling Control Board. Also included are helpful hints on locating lawful gambling statutes and rules. Index of Lawful Gambling Manual. This index references specific topics and pages on which they are located in the manual.
To return to the Minnesota Gambling Control Board home, click here.