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Rent and Cash Shortages

The payment of rent to a premises for the conduct of charitable gambling is an allowable expense. Though cash shortages are not actual expenditures, they are also accounted for as an allowable expense.

Rent Limits

Rent for the conduct of charitable gambling at a leased premises is based on net receipts, with a few exceptions.

Paying Rent For Leased Site

Each month complete the LG216 Worksheet for Calculating Lawful Gambling Monthly Rent.

Who is Responsible for Cash Shortages

Who is responsible for cash shortages at a site the organization leases for the conduct of gambling and at a site it owns.

Reimbursement of Cash Shortages

Cash shortages at leased sites are reimbursed monthly, while excess shortages at owned sites are reimbursed annually.

Negative Net Receipts

Common questions and answers related to calculating rent for games with negative net receipts.

Cash Longs

If the game has a cash long, the cash long is deposited in the organization’s gambling account. The lessor may not keep the cash long as it is the organization’s money.

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