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6884 6885 BINGO.GAMBLING DEVICES,AND VIDEO GAMES OF CHANCE 319.214
<br /> Isue a new (2) by an organization which conducts four or fewer bingo occasions in a calendar •
<br /> :evidence year.
<br /> es. Subd. 1 a. Bingo;certain organizations. Bingo may be conducted within a nursing
<br /> 3,for each home or a senior citizen housing project or by a senior citizen organization without
<br /> 25th day compliance with sections 349.11 to 349.213 if the prizes for a single bingo game do not
<br /> exceed$10,total prizes awarded at a single bingo occasion do not exceed$200,no more
<br /> her public than two bingo occasions are held by the organization or at the facility each week,only
<br /> iy particu- members of the organization or residents of the nursing home or housing project are
<br /> Formation allowed to play in a bingo game,no compensation is paid for any persons who conduct
<br /> s records, the bingo, a manager is appointed to supervise the bingo, and the manager registers
<br /> s chapter, with the board. The gross receipts from bingo conducted under the limitations of this
<br /> chapter. subdivision are exempt from taxation under chapter 297A.
<br /> tssified as Subd. 2. Lawful gambling. (a) Raffles may be conducted by an organization as
<br /> eats. Any defined in section 349.12, subdivision 12, without complying with sections 349.11 to
<br /> nor. 349.14 and 349.151 to 349.213 if the value of all raffle prizes awarded by the organiza-
<br /> .y furnish tion in a calendar year does not exceed $750.
<br /> the board (b) Lawful gambling may be conducted by an organization as defined in section
<br /> 349.12,subdivision 12,without complying with sections 349.11 to 349.14 and 349.151
<br /> !d by this to 349.212 if:
<br /> se private (1) the organization conducts lawful gambling on five or•fewer days in a calendar
<br /> ed by the year,
<br /> (2) the organization does not award more than $50,000 in prizes for lawful
<br /> elating to gambling in a calendar year,
<br /> i by that (3) the organization notifies the board in writing not less than 30 days before each
<br /> bdivision lawful gambling occasion of the date and location of the occasion, the types of lawful
<br /> ection as gambling to be conducted, the prizes to be awarded, and receives an exemption
<br /> 3 interest identification number,
<br /> (4) the organization notifies the local government unit 30 days before the lawful
<br /> 2 'rules, •
<br /> � gambling occasion;
<br /> subdivi-
<br /> (5) the organization purchases all gambling equipment and supplies from a licensed
<br /> distributor, and
<br /> (6) the organization reports to the board,on a single page form prescribed by the
<br /> board, within 30 days of each gambling occasion, the gross receipts, prizes, expenses,
<br /> expenditures of net profits from the occasion, and the identification of the licensed
<br /> y has the distributor from whom all gambling equipment was purchased.
<br /> 41thin Its - (c) if the organization fails to file a timely report as required by paragraph (b),
<br /> y require clause(3)or(6),a$250 penalty is imposed on the organization. Failure to file a timely
<br /> 149.214. report does not disqualify the organization as exempt under this paragraph if a report
<br /> Iuthority is subsequently filed and the penalty paid.
<br /> 1r permit
<br /> board (d) Merchandise prizes must be valued at their fair market value.
<br /> ease se,the Subd. 3. Raffles, certain organizations. The provisions of sections 349.21 and
<br /> mthe 349.211, subdivision 3, and the membership requirements of sections 349.14 and
<br /> hich raffles
<br /> Y,by the 349.20 do not apply to conducted by an organization which directly or under
<br /> rises are contract to the state or a political subdivision delivers health or social services and
<br /> e license which is exempt from taxation under section 501(c)(3) of the internal Revenue Code
<br /> e license of 1954, as amended through December 31, 1983, if the prizes awarded in the raffles ,
<br /> are real or personal property donated by an individual,firm,or other organization. The
<br /> person who accounts for the gross receipts,expenses,and profits of the raffles may be
<br /> the same person who accounts for other funds of the organization.
<br /> Subd. 4. Taxation. An organization's receipts from lawful gambling that is i
<br /> exempt from licensing under this section is not subject to the tax imposed by section
<br /> without 297A.02 or 349.212.
<br /> 'it is not History: 1984 c 502 art 12 s 19, 1Sp1985 c 3 s 34; 1986 c 467 s 26,27
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