Gambling Control Board
Suite 300 South
1711 West County Road B
Roseville, MN 55113
Lawful Gambling Manual
The Lawful Gambling Manual is intended to be a reference guide for organizations who conduct lawful gambling in Minnesota. Each chapter is published separately below to provide quick access to the information you need.
Future changes to statutes, rules, and forms may affect information and references in this manual.
Links to Each Chapter of the Lawful Gambling Manual Entire 2020 Lawful Gambling Manual (275 pages)
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.
Chapter 3 Premises Permits and Leases
To be able to conduct gambling at a premises, whether leased or owned, an organization must meet the specific requirements outlined in this chapter.
This chapter contains information on the conduct and reporting of electronic pull-tabs and electronic linked bingo.
This chapter contains information on paper pull-tab conduct, paper pull-tab dispensing devices, point-of-sale systems, reporting, and common problems.
This chapter contains information on bingo conduct, bingo games, bar bingo, reporting and frequently asked questions regarding bingo.
This chapter contains information on raffle conduct, inventory, and records.
This chapter contains information on the conduct of tipboards, reports, and common questions.
This chapter contains information on the conduct of paddlewheels, records, and reports.
Chapter 10 Internal Operations and Oversight
This chapter, one of the most important in 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.
This chapter contains information and instructions on the required inventory systems for paper pull-tab, tipboard, and paddlewheel games. The four required inventory systems are perpetual, physical, site, and merchandise prize. Electronic games, bingo, and raffle inventory instructions are located in the Electronic Games, Bingo, and Raffle chapters.
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 13 Lawful Purpose Expenditures
This chapter covers the expenditures that an organization makes from its gambling account for donations and certain taxes. Some LPE are also called "charitable contributions".
This chapter covers the monthly reporting requirements for filing LG100A, LG100C, and LG100F with the Gambling Control Board.
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 within the manual.
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