Iowa Charitable Gambling License
7/29/2022
Gambling that occurs at an establishment licensed for on-premises consumption without a social gambling license is a violation of Iowa law. First offense violators may face fines up to $1,000 and suspensions lasting up to 21 days. Don’t Take a Gamble with Your Alcohol License! Residents and Part-year Residents of Iowa. Winnings from all types of gambling, including charitable gambling, casinos, bingo, raffles, state lotteries, and dog and horse track betting, must be reported as 'Other Income' on line 14 on the IA 1040. If you itemize, you may claim gambling losses as a miscellaneous deduction on Iowa Schedule A. To obtain a gambling license, see Social & Charitable Gambling on the Iowa Department of Inspections & Appeals Website. To obtain a sales tax permit, complete the Business Tax Registration form on the Iowa Department of Revenue Website. Gambling Activities Exempt: Gambling activities conducted by county and city governments.
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a.A qualified organization shall submit an application for a license, along with any required fees, to the department at least thirty days in advance of the beginning of the gambling activity, including the sale of entries or promotion of the sale of entries for raffles.
b.For purposes of this section, a license is deemed to be issued on the first day of the period for which the license is issued.
c.An applicant that has not submitted an annual report required pursuant to section 99B.16 shall submit such report prior to approval of the application.
The Social and Charitable Gambling Unit administers Iowa Code Chapter 99B, which regulates games of skill or chance, raffles, bingo, social gambling and amusement devices. Qualified organizations may obtain a social or charitable gambling license to conduct fund-raising activities benefiting educational, civic, public, charitable, patriotic,. Gambling in Iowa 3 A qualified organization must distribute at least 75 percent of net receipts to an unrelated entity for educational, civic, public, charitable, patriotic, or religious uses.23 A.
d.A license shall not be issued to an applicant whose previous license issued under this chapter or chapter 123 has been revoked until the period of revocation or revocations has elapsed.
Terms Used In Iowa Code 99B.12
- Applicant: means an individual or an organization applying for a license under this chapter. See Iowa Code 99B.1
- Bingo: means a game, whether known as bingo or any other name, in which each participant uses one or more cards each of which is marked off into spaces arranged in horizontal and vertical rows of spaces, with each space being designated by number, letter, symbol, or picture, or combination of numbers, letters, symbols, or pictures. See Iowa Code 99B.1
- Contract: A legal written agreement that becomes binding when signed.
- Department: means the department of inspections and appeals. See Iowa Code 99B.1
- following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
- Gambling: means any activity where a person risks something of value or other consideration for a chance to win a prize. See Iowa Code 99B.1
- Game night: means an event at which casino-style games may be conducted, in addition to games of skill and games of chance, within one consecutive twenty-four-hour period. See Iowa Code 99B.1
- Licensed qualified organization: means a qualified organization that is issued a license under this chapter and that complies with the requirements for a qualified organization issued a license under this chapter. See Iowa Code 99B.1
- month: means a calendar month, and the word 'year' and the abbreviation 'A. See Iowa Code 4.1
- Qualified organization: means an organization that has an active membership of not less than twelve persons, does not have a self-perpetuating governing body and officers, and meets any of the following requirements:
- Raffle: means a lottery in which each participant buys an entry for a chance at a prize with the winner determined by a random method and the winner is not required to be present to win. See Iowa Code 99B.1
- week: means seven consecutive days. See Iowa Code 4.1
- year: means twelve consecutive months. See Iowa Code 4.1
a.The license fee for a two-year qualified organization license is one hundred fifty dollars.
b.An applicant for a license under this subsection shall be a qualified organization that has been in existence for at least five years, or is a local chapter or an affiliate of a national tax-exempt organization that has been in existence for at least two years and has provided written authorization from the national organization to the department. The national tax-exempt organization shall be exempt from federal income taxes as described in section 99B.1, subsection 26, paragraph “a”, and have been in existence at least five years.
c.A qualified organization issued a two-year qualified organization license may conduct the following activities:(1)Unlimited games of skill or games of chance except for bingo.
(2)An unlimited number of very small raffles and an unlimited number of small raffles, including electronic raffles.
(3)One large raffle, including an electronic raffle, each calendar year during the two-year period, subject to the requirements of section 99B.24.
(4)Up to three bingo occasions per week and up to fifteen bingo occasions per month.
(5)One game night each calendar year during the two-year period, subject to the requirements of section 99B.26.
3.a.The license fee for a one-year qualified organization raffle license is one hundred fifty dollars.
b.A qualified organization issued a one-year qualified organization raffle license may conduct the following activities:(1)An unlimited number of very small raffles and an unlimited number of small raffles.
(2)Up to eight large raffles with each large raffle conducted in a different county during the one-year period, subject to the requirements of section 99B.24.
(3)One game night during the one-year period, subject to the requirements of section 99B.26.
4.One hundred eighty-day qualified organization raffle license.
a.The license fee for a one hundred eighty-day qualified organization raffle license is seventy-five dollars.
b.A qualified organization issued a one hundred eighty-day qualified organization raffle license may conduct the following activities:(1)An unlimited number of very small raffles and an unlimited number of small raffles.
(2)One large raffle during the period of one hundred eighty days, subject to the requirements of section 99B.24.
(3)One game night during the period of one hundred eighty days, subject to the requirements of section 99B.26.
5.a.The license fee for a ninety-day qualified organization raffle license is forty dollars.
b.A qualified organization issued a ninety-day qualified organization raffle license may conduct the following activities:(1)An unlimited number of very small raffles and an unlimited number of small raffles.
(2)One large raffle during the period of ninety days, subject to the requirements of section 99B.24.
(3)One game night during the period of ninety days, subject to the requirements of section 99B.26.
6.a.The license fee for a fourteen-day qualified organization license is fifteen dollars.
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b.A qualified organization issued a fourteen-day qualified organization license may conduct the following activities:(1)Unlimited games of skill or games of chance except for bingo.
(2)An unlimited number of very small raffles and an unlimited number of small raffles.
(3)One large raffle during the period of fourteen days, subject to the requirements of section 99B.24.
(4)Two bingo occasions during the period of fourteen days with no limit on the number of bingo games or the number of hours played during each designated bingo day. Bingo occasions conducted pursuant to a fourteen-day qualified organization license do not count toward the fifteen bingo occasions per month authorized for a two-year qualified organization license.
(5)One game night during the period of fourteen days, subject to the requirements of section 99B.26.
7.A school district or a public or nonpublic school may be issued a qualified organization license under this section subject to the following additional restrictions:
a.The application for a license shall be authorized by the board of directors of a school district for public schools within that district, or the policymaking body of a nonpublic school for a nonpublic school.
b.Activities authorized by the license may be held at bona fide school functions such as carnivals, fall festivals, bazaars, and similar events.
c.Each school shall obtain a license pursuant to this section prior to permitting the games or activities on the premises of that school.
d.The board of directors of a public school district may also be issued a license under this section. A board of directors of a public school district shall not spend or authorize the expenditure of public funds for the purpose of purchasing a license.
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e.Upon written approval by the board of directors of a school district for public schools within that district or the policymaking body of a nonpublic school, the license may be used by any school group or parent support group in the district or at the nonpublic school to conduct activities authorized by this section. The board of directors or policymaking body shall not authorize a school group or parent support group to use the license to conduct more than two events in a calendar year.
8.Qualified organizations – miscellaneous provisions.
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A political party or party organization may contract with other qualified organizations to conduct the games of skill, games of chance, and raffles which may lawfully be conducted by the political party or party organization. A licensed qualified organization may promote the games of skill, games of chance, and raffles which it may lawfully conduct.