What types of gaming events are 501(c)(3) or 501(c)(19) organizations allowed to hold?
Raffles, reverse raffles, cakewalks, cake wheels, and bingo.
Raffles, reverse raffles, cakewalks, cake wheels, and bingo.
Yes. The individuals who are not allowed to purchase tickets include:
An organization that fails to submit the report by 90 days will be responsible for a $10.00 per month late fee. If a report is not filed at all, action may be taken against the organization. Failure to timely file in 2 of 3 consecutive gaming event periods could result in disqualification from conducting future events.
Yes. A financial report is due 90 days after the annual event date stated in your application. If gross revenue from an event exceeds $75,000 an audited financial statement is also required. Also, organizations must return at least 25% of its gross proceeds of the event back to its stated charitable purpose or program.
No. The law only allows qualified 501(c)(3) and 501(c)(19) organizations to hold gaming events. Political candidates and campaigns for public office are not considered 501(c)(3) or 501(c)(19) tax exempt organizations.
Please contact the district attorney for the county in which you believe the game of chance is taking place or contact Charitable Solicitations at (615) 741-2555 and the Division will notify the appropriate authorities.
No. If someone is required to pay for a chance to win a prize, it is considered a raffle. Only qualified and approved 501(c)(3) and 501(c)(19) organizations may hold a raffle. It does not matter that the payment is called a “donation.”
Organizations with an approved gaming event can begin selling tickets 120 days before the event.
Title IV of the Help America Vote Act requires each state to establish a state-based administrative complaint procedure. This procedure allows individuals to file a complaint if any person believes that a violation under Title III of the Help America Vote Act has occurred, is occurring or is about to occur.
A violation of Title III would include issues dealing with the following HAVA sections:
If your complaint does not fall within one of the above categories, you may still file a complaint with your local county election office, the State Coordinator of Elections office or online using a general complaint form.
Poker games and/or tournaments, pull-tabs, punchboards, video lottery games, instant and online lottery games, keno, and games of chance associated with casinos including, but not limited to slot machines, roulette wheels, and the like. Events such as bingo or “casino nights” that are purely recreational in nature and in which participants are not required to pay to participate with the promise of a prize, jackpot, or “winner-takes-all” would not fall into this category.
Yes, however each participating organization must file an application and each pay the required fee. All applicants must qualify. If one organization fails to qualify, then participants will be rejected.
The nonprofit must file a notice with the Division stating the reason less than 25% was returned to its charitable purpose or program. If this happens in two (2) consecutive years, the nonprofit will be disqualified from applying or holding future gaming events for a period of five (5) years.
After bills are passed by the General Assembly, they are signed by both Speakers and the Governor. Our office is tasked with chaptering and posting these online.
Once a bill is received by our office, it may take a day or so to get it posted online. Acts and resolutions from the most recent General Assembly, as well as previous sessions, can be found here.
You can view the status of a bill by visiting the General Assembly’s website here.
Once receiving a private act from the General Assembly, our office will mail a certified copy to the local governing body the act applies to. This will also include instructions on how to notify the Secretary of State of the outcome once voted on by the local government.
Private Acts can also be found on our Acts and Resolutions homepage.
A complaint form may be filed with the State Coordinator of Elections office or with the local county election office.
The Division of Charitable Solicitations and Gaming maintains a list of approved events on its website at Gaming Events.
Raffles and games of chance are considered gambling, which is prohibited in Tennessee. However, certain charitable organizations are allowed to apply to have one raffle, reverse raffle, cakewalk or cakewheel each year if that event is conducted in accordance with the procedures set forth in the Tennessee Charitable Gaming Implementation Law.
The incorporator is the person that files the charter of the corporation. The incorporator must be of legal age to enter into contracts. Once the charter has been filed, the incorporator’s function is complete.
No. An event is considered a raffle if someone must pay for a chance to win a prize and would be a violation of law. It does not matter that the payment is called a “donation.”
A qualified 501(c)(3) or 501(c)(19) organization is a group that has been recognized by the Internal Revenue Service (IRS) for at least five years as a tax-exempt organization and which has been in continuous and active existence in the State of Tennessee. 501(c)(3) and 501(c)(19) tax-exempt status can only be granted by the IRS. To learn more about the application process for tax-exempt status, please visit the IRS's web page for Charities & Nonprofits.