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Charitable Gambling Manual

Introduction

Overview of charitable gambling along with an explanation of the purpose and limitations of the Charitable Gambling Manual.

Licenses and Permits

This section describes the licenses and permits issued to nonprofits and gambling managers, and the requirements for obtaining those licenses and permits.

Conduct of Games

This section includes information on the conduct of paper and electronic pull-tabs, paper and electronic linked bingo, raffles, paddlewheel, and tipboard games.

Expenditures

Statute mandates that charitable gambling funds only be spent on allowable expenses and lawful purposes. This section describes the types of expenditures allowed and prohibited under each of those categories.

Internal Operations and Oversight

This section includes basic information on how to ensure the integrity of a gambling operation by establishing inventory, accounting, and administrative oversight controls for an organization’s gambling activity.

Monthly Financial Reports

This section summarizes the monthly reporting requirements and provides instructions for filing forms LG100A, LG100C, and LG100F with the Gambling Control Board.

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