LPE Codes 20-26

Licensed organization. Use the LG270 request form. 

The contribution must be used by the recipient organization for one or more of the following lawful purposes: Codes 1 to 7, 11 to 15, 19, or 25 (fire or other catastrophe).

All licensed gambling organizations with a parent organization, for a contribution to their parent organization. 

Example: 

• VFW Posts may contribute to VFW state-level programs approved by the Gambling Control Board. 
• However, the VFW Auxiliary, American Legion, or other licensed organizations may not contribute to the state-level VFW and its approved programs.

Parent organization, state-level. The contribution is allowed if: 

1. the parent organization has not provided to the contributing organization, within one year of the contribution, any money, grants, property, or other thing of value, and 
2. the parent organization has received prior Gambling Control Board approval for the contribution that will be used for a program that meets one or more of the following lawful purposes: 1 to 7, 11 to 15, 19, or 25.

All licensed gambling organizations, for the repair, maintenance, or improvement of real property and capital assets owned by an organization, or for the replacement of capital assets, owned by the organization, that can no longer be repaired. 

The real property or capital assets must be made available to other nonprofits free of charge and the location must be used for the organization’s primary headquarters or primary mission. 

NOT ALLOWED: 

• building expansions; 
• commercial portion of building, gambling related, such as gambling manager’s office, booths, storage; 
• organization office equipment; or 
• bar-related expenditures, such as remodeling, equipment, smoking room, patio/deck for bar/restaurant.

• Vendor, for goods or services. 

Annual limit 
There is a fiscal year limit of 5% of gross profits from the previous fiscal year (July through June). Use the (optional) LG267 Worksheet to track expenditures. 

Prior Gambling Control Board approval is required for expenditures that exceed the limit due to extenuating circumstances. (Use the LG269 request form.) 

Replacement building 
Prior Gambling Control Board approval is required to apply amounts within the annual limit towards the construction or acquisition of a replacement building that is in compliance with the Americans with Disabilities Act (ADA). (Use LG268 request form.)

•  Vendor, for goods or services, with a cost over $2,000. 
  • Prior Gambling Control Board approval required.
  • Use LG266 request form.

•  Vendor, for goods or services. 
  • Prior Gambling Control Board approval required. 
  • Use the LG266 request form.

• Vendor, for goods or services. 
  • Prior Gambling Control Board approval required. 
  • For fire/catastrophe, use LG262 request form. 
  • For eminent domain, use LG263 request form.

All licensed gambling organizations, for a contribution to a non-licensed 501(c)(19) organization. 

NOTE: Contribution must be used for lawful purpose or for primary mission. May not be used for building expansion or bar-related expenditures.

• Non-licensed 501(c)(19) organization. 
  • Restrictions on recipient organization: 
  • does not have organization license issued by the Board, 
  • is not affiliated with the contributing organization, and 
  • recipient organization’s owned or leased property is not a permitted premises.