Nutshell
MN Charitable Gambling
Tax Law Considerations
100

A specific 1975 State Statute that permits only non-profit and veteran's organizations to operate the games, which are limited to bingo. . .

The Florida Bingo Statute § 849.093

100

The least amount of members an organization may have in order to be licensed to conduct charitable gambling in MN.

15

100

The list of games typically authorized for charitable gambling (4).

Bingo, raffles, pull-tabs, and drawings.

200

The federal statute that allows charities to run for-profit bingo games without losing their status as tax-exempt charities. 

26 U.S.C.A. § 513

200

The number of members that make up the Lawful Gambling Control Board.

7

200

Violations of federal regulations by 501(c)(3) organizations may lead to the loss of this status

Tax-exempt status.

300

The most common game operated by charities

bingo

300

The only game in which players may use checks for charitable gambling in MN

Raffles 

300

These two states prohibit all forms of gambling, including charitable gambling.

Hawaii and Utah

400
Gaming proceeds were used to fund a program giving these away in the Roberts v. State case 

bicycles

400

The charitable gambling prize limit for a single pull-tab in MN.

$599

400

The form that eases the burden of complying with charitable fundraising regulations in multiple states. 

The Uniform Registration Statement (URS). 

500

The Ohio Act that a charity violated when they used only 9% of the proceeds for charitable purposes, while $140,000 was used for wages of persons engaged in the operation of the games. 

Ohio's "Charitable Bingo Act"

500

The maximum value of yearly total prizes an organization can award without obtaining a license. 

$50,000

500

The other type of laws organizations must be careful not to trigger when raising funds through gambling activities.

State charitable solicitation laws.