LPE Reporting and Request Forms

Lawful Purpose Monthly Report (Form LG100C)

Organizations are required to report each lawful purpose expenditure made each month to the Gambling Control Board on form LG100C, Lawful Purpose Expenditures.

Government Approval or Acknowledgement

If your organization issues a payment to a unit of government for anything other than taxes, fees, or the purchase of a good or service (such as utilities), you must complete and have the unit of government sign form LG555, Government Approval or Acknowledgment for Use of Gambling Funds. The LG555 form is also required for all expenditures allowed under codes 12 and 13.

Examples of lawful purpose expenditures requiring form LG555 include:

• donation to a public school including public colleges and universities;
• donation to a city's parks and recreation fund; 
• costs of maintaining a public snowmobile trail;
• cost of purchasing land for a nature preserve; or a
• donation to a municipal fire department.

Keep the completed LG555 form attached to the LG100C in your organization’s records. You do not need to submit this form to the Gambling Control Board or Department of Revenue. 

Board Request Forms

The following forms are used to request prior approval of the Gambling Control Board for expenditures as required by statute or rule. Consideration of the requests is given by the Gambling Control Board at its monthly board meeting. 

LG262—Request to Replace Building Destroyed or Made Uninhabitable by Fire or Other Catastrophic Event 

LG263—Request to Replace Building Taken or Sold Under Eminent Domain Proceeding 

• For erection or acquisition of a comparable building to replace an organization-owned building that was taken or sold under an eminent domain proceeding, provided that the expenditure may be only for that part of the replacement cost not compensated to the organization under the eminent domain proceeding. 

LG266—Request to Replace Real Property or Capital Assets Used Exclusively for Lawful Purpose 

• Refer to the guidelines chart for Real Property and Capital Assets Used Exclusively for Lawful Purpose on page 254 of this chapter. 
• The repair or maintenance of capital assets and real property used exclusively for lawful purpose does not require Gambling Control Board approval if the project or item is less than $2,000. 
• Use LG267 Worksheet for code 22 Real Property or Capital Assets to track expenditures. 

LG268—Request for Replacement Building Meeting American with Disabilities Act (ADA) Requirements 

LG269—Request to Exceed Annual Limit for code 22 

• For each current fiscal year (July to June) an organization may expend up to 5% of gross profits for the previous fiscal year’s activity (July to June) for certain real property and building-related capital assets. 

LG270—Request to Contribute Gambling Funds to Another Licensed Gambling Organization