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WELCOME. INDIANA GAMING COMMISSION CHARITY GAMING DIVISION V.F.W. Spring Conference 2013 Director Diane Freeman Executive Director Ernest E. Yelton. Charity Gaming Basics. Qualified Raise money for your charitable purposes Using your volunteers (can’t pay)

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welcome

WELCOME

INDIANA GAMING COMMISSION

CHARITY GAMING DIVISION

V.F.W. Spring Conference

2013

Director Diane Freeman

Executive Director Ernest E. Yelton

charity gaming basics

Charity Gaming Basics

Qualified

Raise money for your charitable purposes

Using your volunteers (can’t pay)

8 types of licenses Singles/Annuals

Single---date, time, location specific

Annual----3 days a week time and location specific

How do we conduct 50/50’s at our meetings------Exempt Events

Illegal Gaming 3-elements

types of events allowed
Types of Events Allowed
  • Bingo
  • Charity Game Night
  • Raffle
  • Annual PPT
  • Door Prize
  • Water Race
  • Guessing Game
  • Festival
  • Exempt Events
legislative administrative rule changes

Legislative & Administrative Rule Changes

Senate Enrolled Act 340 & 315Effective July 1, 2011 and July 1, 2012, respectively

statutory changes sea 340
Statutory Changes – SEA 340
  • Volunteer Ticket Agents
    • Acts as a third-party vendor for tickets (think retail merchant)
    • New section on forms if using a VTA
  • Bingo Workers
    • Allows a worker at a bingo event whose duties are limited to selling bingo supplies or tickets to participate
    • Worker must have completed all duties prior to the start of the first bingo game and may not be engaged as a worker at any other time during the bingo event.
  • Credit Cards
    • Allowed for purchases of food, beverages, merchandise, and retail goods and services offered at benefit auction.
    • Use of credit cards to purchase of a chance to play any game of chance offered at an allowable event is prohibited
statutory changes sea 3401
Statutory Changes – SEA 340
  • Related Activities
    • Removes related activities from the calculation of total gross revenue.
    • A qualified organization is no longer required to report revenue generated from related activities (e.g., dinner tickets, concessions, retail sales) as part of its total gross revenue.
  • Festivals
    • Increases the number of days a qualified organization may conduct a festival (5 days).
statutory changes sea 315
Statutory Changes – SEA 315
  • Qualification Status Change
    • Decreases existence requirement from five (5) to three (3) years for organizations seeking qualification status.
  • Annual Comprehensive License
    • Permits national organizations and foundations to conduct raffles and door prizes under one umbrella license.
    • Works well for conservation or other organizations who primarily conduct raffles at banquet dinners.
  • Qualified Card Game
    • Euchre, Texas Hold ‘em poker, Omaha poker. New IC 4-32.2-2-23.3.
statutory changes sea 3151
Statutory Changes – SEA 315
  • Texas Hold ‘em & Omaha Poker
    • New IC 4-32.2-5-14.5
    • Patrons may take turns dealing, but are not permitted to play the hand they deal.
    • The dealer shall submit the deck to be cut to the nearest player to the right of the dealer.
      • IGC Interpretation: Person may either pass or cut.
    • A blank card must be at the bottom of the deck.
      • IGC Interpretation: Blank card means a non-playing card.
    • An operator or worker shall deal the cards at the final table of the tournament.
    • Proposed rule: A minimum of two operators for an event, maintaining a ratio of at least one operator per forty (40) players
administrative rule proposed changes
Administrative Rule Proposed Changes
  • With passage of SEA 315 & 340, changes were needed to make the rule consistent with the new statute.
  • A new administrative rule is in process of being adopted.
  • Charity gaming emergency rule 13-129(E) is effective March 22, 2013.
administrative rule proposed changes1
Administrative Rule Proposed Changes
  • Clarifies the definitions of operators and workers.
    • An operator is defined as any member of a qualified org that is responsible for performing functions directly associated with gaming activities, including, but not limited to:
      • accounting for money received and disbursed at the gaming event;
      • keeping records of the gaming event;
      • announcing the letter/number combination at a bingo event;
      • conducting qualified drawings (e.g. raffle, winner take all, or door prize);
      • determining the winner in a guessing game or a water race;
      • determining the flare and seal card winner;
      • controlling the mixing and distributing of pull tabs;
      • redeeming a pull tab, punchboard, or tip board valued more than $50;
      • performing any task of a worker; and
      • a remunerated bartender designated on a qualified organization’s annual PPT or raffle license.
administrative rule proposed changes2
Administrative Rule Proposed Changes
  • A worker is defined as a member of a qualified organization who assists in conducting gaming activities, including, but not limited to the following:
    • selling pull tabs, punchboards, and tip boards;
    • selling bingo supplies;
    • dealing cards at a card game other than euchre;
    • selling tickets or chances to an allowable event; and
    • redeeming pull tabs, punchboards, and tip boards valued $50 or less.
slide14
Leases, subleases, and donation statements

Must state that the lessor, sublessor, or donor understands that gaming activity will be conducted on the property.

Banking account

Separate and segregated charity gaming bank account must be a checking account.

If an organization donates charity gaming revenue to an auxiliary or subsidiary organization, then that auxiliary or subsidiary organization must place the money into its own separate and segregated charity gaming checking account.

If an organization uses the non-member participation exception and donates money to the non-member’s organization, the non-member’s organization must place the money into its own separate and segregated charity gaming checking account.

Money deposited into a separate and segregated charity gaming bank account may not be transferred to another account.

Administrative Rule Proposed Changes

administrative rule proposed changes3
Administrative Rule Proposed Changes
  • Bingo
    • Organizations must follow the NAGRA bingo standards.
  • Advertisements
    • Advertisements in printed media (newspapers, magazines, internet websites, fliers, yard signs, billboards, and marquee advertisements) must contain the name and the current eventlicense number of the organization conducting the event.
  • Volunteer Ticket Agents
    • A qualified organization using VTAs must maintain a ledger to record the date of the allowable event, name, address, and telephone number of each VTA along with the name of the retail establishment where the VTA sold tickets, and the sequential numbers of the tickets provided to the retail establishment.
    • Tickets sold by a VTA are licensed supply and must be purchased from a licensed distributor.
administrative rule proposed changes4
Administrative Rule Proposed Changes
  • Non-cash prizes
    • A qualified organization must use the fair market retail value of any non-cash prize awarded to a winner of an allowable event to determine the applicable prize payout for the event.
  • Increase in processing time for all applications
    • A qualification application – 120 business days
    • First time annual application – 120 business days
    • Single event application – 45 business days
smoking ban
Smoking Ban
  • General rule: Smoking is prohibited in a public place. See generally, IC 7.1-5-12.
    • Exemptions: Casinos, race tracks, OTBs; fraternal clubs are exempt under certain circumstances
  • Fraternal clubs, among other requirements: Separate smoking area, properly ventilated, does not allow children under 18 to enter, must have voted to allow, provides food and alcohol to their members or guests, meets the definition of fraternal club as defined in IC 7.1-3-20-7.
  • Alcohol & Tobacco Commission is primarily responsible for administering the statewide ban
  • Statewide ban does not preclude a city, town, or local governmental unit from enacting a more restrictive ban
investigations
INVESTIGATIONS
  • Commission may conduct investigations to provide for the security and integrity of the operation of allowable events.
  • Enter the premises where an allowable event is or has been conducted.
  • Remove necessary equipment.
  • Full access to all financial records.
  • Inspect the premises.
investigations violations
Investigations---Violations
  • Failure to maintain accurate financial records.
  • Operators not on license.
  • “No Tipping” signs not posted.
  • Participation in games by operators/workers.
  • License (s) not posted.
  • No separate/segregated charity gaming account.
  • Transfer of money from charity gaming account.
  • Contracting
  • Illegal games: ie NASCAR BOARDS
  • Gaming without a License---but we did not keep any money!!!!!!
investigations violations cont d
Investigations--violations cont’d
  • Not using U.S. Currency
  • Checks, Debit Cards, Cash
  • Computer records not supported with original accounting documents (Event Summary Report)
  • Bingo Caller not an operator
  • Grandfathered equipment
  • No profit on cumulative totals
investigations violations cont d1
Investigations--violations cont’d
  • Paying of Worker/Operators
  • Multiple licenses all money into one account.
  • Queen of Hearts (similar boards)
  • Raffle boards Raffle vs. Bingo License.
  • Amusement machines paying out
  • Bar Bingo….Bartender
  • Donations at gaming events
  • Club Special last sale cards
allowable expenses use of proceeds
ALLOWABLE EXPENSES / USE OF PROCEEDS
  • Indiana Code 4-32.2-5-3 (a) states that all net proceeds from an allowable event may be used only for the lawful purposes of the qualified organization. Below is a list of items for which charity gaming funds may be used. Expenses must be related to the purpose of the organization as outlined in the organization’s constitution or by-laws. This list may not be all inclusive. Other expenses not listed below are to be approved by the Commission.
  • Donations of money given to an individual or organization must be by check written directly from the organization’s charity gaming account. Items (clothing, food, house wares) donated to an individual or organization must be purchased by check written directly from the charity gaming account. You must have a receipt to verify the expense and to whom the item(s) was donated. If you are reimbursing an individual, a receipt must be obtained from that individual and payment must be issued by check from the charity gaming account.
  • Funds from the charity gaming account can not be transferred to other financial accounts.
slide23

Donations of money or items issued to organizations or individuals

  • Mortgage/Rent Payments
  • Property tax
  • Insurance on building where organization is located and/or where the organization conducts gaming
  • Utilities – Electric, Water, Gas, Telephone, Internet, does not include cable television
  • Maintenance – Inside and outside – including, but not limited to, expenses such as snow and trash removal, lawn care, etc...
  • Remodeling/Improvements (this does not include improvements specific to the Bar, Kitchen or Restaurant areas)
  • Security systems and monitoring. An organization may employ not more than three (3) nonmember Indiana law enforcement officers or private detectives properly licensed in Indiana to perform security services during an allowable event. An organization may not use more than three (3) security personnel unless the organization has prior written approval of the executive director or the executive director's designee.
slide24

Contracts for janitorial services, but not janitor salaries

  • Monthly Tax Return for Wagers, Federal Form 730
  • Occupational Tax and Registration Return for Wagering, Federal Form 11-C
  • Attorneys retained for the organization’s creation or for charity gaming related issues
  • CPA’s/Accountants – Specific to charity gaming related issues
  • Charity gaming equipment, supplies and devices
  • Charity gaming license fees
  • Charity gaming specific printing , such as newspapers postings, advertisements or flyers
  • Travel and lodging to and from charity gaming informational seminars
  • Travel and lodging by specific members, if required by the organization’s constitution or bylaws to attend such meetings
expenses not allowed
Expenses Not Allowed
  • Salaries / Benefits (i.e. insurance, 401k)
  • Taxes – employee federal, state or county withholding taxes, sales tax, etc
  • Alcoholic Beverage Taxes
  • Alcohol, Beer, Wine, etc.
event summary reports
Event Summary Reports
  • Bingo – Event Summary Report
  • Charity Game Night – Event Summary Report
  • Raffle – Event Summary Report
  • PPT – Event Summary Report
  • Door Prize – Event Summary Report
  • Festival – Event Summary Report
  • Water Race – Event Summary Report
  • Guessing Game – Event Summary Report
  • Exempt events
slide28

1. To be an operator (other than a bartender on an Annual PPT or Annual Raffle license) on a charity gaming license, how long does an individual have to be a member?

slide29

1. To be an operator (other than a bartender on an Annual PPT or Annual Raffle license) on a charity gaming license, how long does an individual have to be a member?

1 year.

2a to be a worker for a charity gaming event how long does an individual have to be a member1
2a. To be a worker for a charity gaming event, how long does an individual have to be a member?

30 Days.

2b are there any exceptions to the membership requirement for a worker1
2b. Are there any exceptions to the membership requirement for a worker?

Yes.

A full time employee may serve as a worker.

An individual who is a member of another qualified organization has been approved by the Charity Gaming Division (on Form CG-NPA) may also serve as a worker.

3b name the only thing that someone under the age of 18 may do1
3b. Name the only thing that someone under the age of 18 may do:

The only thing that an individual under the age of eighteen (18) may do is sell raffle tickets for an organization that they are a member.

4 how old does an individual have to be to participate as a patron in a charity gaming event1
4. How old does an individual have to be to participate as a patron in a charity gaming event?

Eighteen – 18.

slide40

5a. What kind of license would my organization need if we wanted to play bingo, play cards, sell tips, have a diner and a silent auction at a charity function on December 10th at Primo’s Banquet Hall?

slide41

5a. What kind of license would my organization need if we wanted to play bingo, play cards, sell tips, have a diner and a silent auction at a charity function on December 10th at Primo’s Banquet Hall?

A Festival License.

slide42
5b. If we wanted to start advertising the function on July 1st, how soon should I submit my application?
slide43
5b. If we wanted to start advertising the function on July 1st, how soon should I submit my application?

At least 45 business days prior to the time you want to start advertising.

5c what financial report will i need to complete at the conclusion of this event1
5c. What financial report will I need to complete at the conclusion of this event?

A CG-9 Single Event Financial Report.

slide46
6a. We just hired a bartender, what form do I need to complete to have him added to my annual raffle license?
slide47
6a. We just hired a bartender, what form do I need to complete to have him added to my annual raffle license?

Form CG-AM, Amendment Request.

6b is there a fee1
6b. Is there a fee?

To make a change to a license, a $25.00 processing fee will be charged. Adding operators, changing the date/day and/or time frames or changing the location of the event require a change to the license.

If your organization is adding workers only, the fee will not be due.

6c when can this bartender start selling ppt s or cash in the ppt s and sell the raffle chances
6c. When can this bartender start selling ppt’s or cash in the ppt’s and sell the raffle chances?
6c when can this bartender start selling ppt s or cash in the ppt s and sell the raffle chances1
6c. When can this bartender start selling ppt’s or cash in the ppt’s and sell the raffle chances?

As soon as you have received the amended license with the individuals name listed as an operator.

slide52

7a. My organization has several committees. We have a bingo committee, a festival committee and a raffle committee. Is it ok to have 3 bank accounts?

slide53

7a. My organization has several committees. We have a bingo committee, a festival committee and a raffle committee. Is it ok to have 3 bank accounts?

No. Each qualified organization may only have 1 separate and segregated charity gaming checking account.

7b when each committee applies for a license who has to sign the applications1
7b. When each committee applies for a license, who has to sign the applications?

The Presiding Officer and Secretary of the organization will need to sign each application. We verify signatures of these individuals by using the information you provide on the CG-CO, Current Officer Form.

8 name the information required on an application for an operator and worker1
8. Name the information required on an application for an operator and worker:
  • Full legal name
  • Home address
  • Driver’s license or State ID number
  • Date of birth
  • Daytime telephone number
  • Date joined organization
  • And an indication of whether the individual is a member, employee or bartender
slide58

9. My organization has about 25 members and we meet at a local restaurant to conduct our monthly meetings. During these meetings, we want to conduct a 50/50. The most we’ve ever taken in is $40 and that prize amount was $20. Do we need a license?

slide59

9. My organization has about 25 members and we meet at a local restaurant to conduct our monthly meetings. During these meetings, we want to conduct a 50/50. The most we’ve ever taken in is $40 and that prize amount was $20. Do we need a license?

Probably not. We may determine that the events may be registered as non licensed exempt events.

10 can we use our charity gaming proceeds to
10. Can we use our charity gaming proceeds to:
  • pay the light bill?
  • pay to have the roof repaired?
  • buy new bar stools?
  • make a donation to another non profit in town?
  • pay my hotel bill so I could attend this charity gaming seminar?
  • buy a computer and pay the internet bill?
  • pay the insurance premium portion of my employees?
10 can we use our charity gaming proceeds to1
10. Can we use our charity gaming proceeds to:
  • pay the light bill? – yes
  • pay to have the roof repaired? – yes
  • buy new bar stools? - no
  • make a donation to another non profit in town? – yes
  • pay my hotel bill so I could attend this charity gaming seminar? – yes
  • buy a computer and pay the internet bill? – yes
  • pay the insurance premium portion of my employees? - no
slide62

11. We’ve received an ESR-PPT with our new Annual PPT License. We have a program in our computer where we already enter most of this information. Do we have to complete this form too?

slide63

11. We’ve received an ESR-PPT with our new Annual PPT License. We have a program in our computer where we already enter most of this information. Do we have to complete this form too?

As long as your program contains all the information requested on the ESR form, you may use your program, print the results and attach them to the ESR form.

slide64

12a. We have stopped bingo and have no need for the bingo equipment. Believe it or not, we have the original bill of sale from the distributor dated July 18th 2005 for the bingo blower and we grandfathered the bingo display board. Can we donate this equipment to this other organization that has a bingo license?

slide65

12a. We have stopped bingo and have no need for the bingo equipment. Believe it or not, we have the original bill of sale from the distributor dated July 18th 2005 for the bingo blower and we grandfathered the bingo display board. Can we donate this equipment to this other organization that has a bingo license?

Yes. As long as the equipment can be verified as either being purchased from a licensed distributor or was properly grandfathered, the equipment may be donated. It can never be rented or sold.

12b can we donate the bingo paper that we have left over1
12b. Can we donate the bingo paper that we have left over?

No. The law only allows “reusable” supplies to be donated.

slide68

13. We have an annual bingo license where we play bingo on Monday’s, Wednesday’s and Friday’s. Another organization wants to use our facility to play bingo on Saturday’s. Can they play at our facility too?

slide69

13. We have an annual bingo license where we play bingo on Monday’s, Wednesday’s and Friday’s. Another organization wants to use our facility to play bingo on Saturday’s. Can they play at our facility too?

Maybe. If your organization does not lease the facility already, then the other organization may be able to play there. Remember, a facility may only be leased for three (3) days for charity gaming events.

slide70

14. The air conditioner went out and we just got the bill from the Sam’s Heating and Air. The bill is $12,000 and we only have $10,000 in the building fund. Can we transfer $2,000 out of our charity gaming account to the building fund account to pay this bill?

slide71

14. The air conditioner went out and we just got the bill from the Sam’s Heating and Air. The bill is $12,000 and we only have $10,000 in the building fund. Can we transfer $2,000 out of our charity gaming account to the building fund account to pay this bill?

No. You may not transfer money out of the charity gaming account. However, you may write a check out of the charity gaming account to Sam’s to cover the difference.

15a do we have to purchase a new raffle drum from a licensed distributor1
15a. Do we have to purchase a new raffle drum from a licensed distributor?

No. Raffle drums are not considered a licensed supply that is required to be obtained from a licensed distributor.

15b do we have to purchase our raffle tickets from a licensed distributor1
15b. Do we have to purchase our raffle tickets from a licensed distributor?

Raffle tickets are not required to be purchased from a licensed distributor.

HOWEVER, remember, if your organization is using VTA’s (volunteer ticket agents) to help sell event tickets, then YES, the raffle tickets will be required to be obtained from a distributor.

16 how many operators can we have on our license1
16. How many operators can we have on our license?

You can have as many operators as you need to conduct your charity gaming event.

17 name the only two types of organizations that can apply for an annual charity game night license
17. Name the only two types of organizations that can apply for an Annual Charity Game Night License:
17 name the only two types of organizations that can apply for an annual charity game night license1
17. Name the only two types of organizations that can apply for an Annual Charity Game Night License:
  • Veterans organizations
  • Fraternal organizations
18 how many days a week may a qualified organization conduct a charity gaming activity1
18. How many days a week may a qualified organization conduct a charity gaming activity?

Three (3).

19 name the card games where the deal can be passed around the table1
19. Name the card games where the deal can be passed around the table:

Qualified Card Games:

Euchre,

Texas Holdem,

Omaha Poker

20 can we allow children to be in an area where bingo is being played1
20. Can we allow children to be in an area where bingo is being played?

To allow children in an area where bingo is being played is up to each organization. If your organization chooses to allow children in the bingo area, they must not be allowed to handle any of the gaming supplies. They should not be using a dauber to color with and should not be playing with non winning pull tabs.

slide86

21. The CG-9 form I received with my single event raffle license no longer has a line for me to report my concession income. Where do I put that figure now?

slide87

21. The CG-9 form I received with my single event raffle license no longer has a line for me to report my concession income. Where do I put that figure now?

Effective July 1, 2011, concession income, as well as any other non gaming income, is not reportable to charity gaming. Therefore, the CG-9 form does not require you to report income from these sources. And, income from these sources should not be deposited into your separate and segregated charity gaming account.

slide88
22a. We want to increase our bingo payout for our bingo event from $6,000 to $10,000, what form must I use to get this increase?
slide89
22a. We want to increase our bingo payout for our bingo event from $6,000 to $10,000, what form must I use to get this increase?

Form CG-SP. Or, if you know at the time you are applying for your license, there is an area for you to request the increase on the application.

22b is there a form to increase a single bingo game prize from 1 000 to 1 5001
22b. Is there a form to increase a single bingo game prize from $1,000 to $1,500?

No. The maximum amount for a single bingo game may never exceed $1,000.

23 what are the 3 elements of gambling1
23. What are the 3 elements of gambling?
  • Risk money (property)
  • For gain (to win a prize)
  • Contingent upon chance
24 can we allow someone to purchase a raffle ticket with a credit card1
24. Can we allow someone to purchase a raffle ticket with a credit card?

No. Credit cards may never be used to purchase a raffle ticket. Credit cards are not an acceptable form of payment from any patron for any type of gaming activity.

25 can my eleven year old daughter watch my bingo card while i run to the restroom1
25. Can my eleven year old daughter watch my bingo card while I run to the restroom?

No. Remember, a child should never be handling any gaming supplies.

slide98

THANK YOU!

Have a Great Conference.