Expenditures Only Partially Related to Gambling

For certain expenditures, an organization may need to issue two checks—one from the organization’s gambling bank account and one from its general fund.

EXAMPLE—An organization purchases or leases an item that will not be used exclusively for lawful gambling, such as a copier machine.

A portion of the cost to purchase or lease a copy machine used to copy gambling reports and other items related to gambling may be taken as an allowable expense.

If 25% of the copies relate to gambling, then 25% of the cost of the copy machine is an allowable expense:

• Pay the vendor the 25% allowable expense portion with a check from the gambling account.
• Pay the vendor the remaining 75% with a check from the general account.