What are the basic requirements of the Charitable Gaming law?

  • A qualified organization may conduct one event during an event period. An event period runs from July 1 (after the close of the application period on January 31) through June 30 of the next year. So, if an organization applies by January 31, 2022, to conduct an annual gaming event, it may only apply for a date between July 1, 2022, and June 30, 2023.
  • The organization must have documentation from the Internal Revenue Service recognizing it as exempt from federal income taxation pursuant to IRC 501(c)(3) and 501(c)(19).
  • 501(c)(3) and 501(c)(19) organizations must be active and in continuous existence in Tennessee for at least five (5) years or meet all statutory requirements under the Nonprofit Gaming Law.  
  • An event is restricted to a location within a county where the organization has a physical presence or in a county contiguous to one in which it has a physical presence. 
  • Only two organizations may operate an event each month at the same location.