What is the Tennessee Charitable Gaming Implementation Law?
This law establishes a framework for a IRC §501(c)(3) organization to operate an annual game of chance. All organizations must be approved by two-thirds vote of the General Assembly.
What games are authorized and how many may I operate during the annual event?
- Authorized types of games include raffles, reverse raffles, cakewalks, and cakewheels.
- Unauthorized games include bingo, pulltabs, punchboards, video lottery games, instant and on-line lottery games of a type operated by the Tennessee education Lottery Corporation, keno and games of chance associated with casinos including, but not limited to, slot machines, roulette wheels, and the like.
What are the basic requirements of the law?
- Each organization may conduct one event during an event period (July 1 – June 30).
- The organization must have documentation from the Internal Revenue Service recognizing it as exempt from federal income taxation pursuant to IRC § 501(c)(3).
- A §501(c)(3) organization must be active and in continuous existence in Tennessee for at least five (5) year or meet all statutory requirements.
- 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.
How do I apply to have an annual event?
- Submit an application and all required attachments between July 1 and December 31 each year.
- If a filing deadline falls on a non-business day, applications will be accepted on the next business day.
- The postmark date will be used to determine the filing date.
- Mail or deliver the application to the Division located at 312 Rosa L. Parks Avenue, 8th Floor, Williams R. Snodgrass Tennessee Tower, Nashville, Tennessee 37243. Business hours are 8:00 a.m. – 4:30 p.m., Monday – Friday.
- A non-refundable fee must be submitted with the application in accordance with the following sliding fee scale:
Event Gross Filing Fee
$0 - $5,000 $150
$5,001 - $10,000 $300
$10,001 - $20,000 $450
Over 20,001 $600
May two §501(c)(3) organization jointly operate an annual event?
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.
Am I required to file an accounting report after the event?
Yes. A financial report is due 90 days after the annual event date stated in your application. If gross revenue from an event exceeds $50,000 an audited financial statement is also required.
Where can I obtain the forms to apply?
Applications, affidavits, accounting forms, and instructions are available online. You may also pick up forms at the Division's office. For more information call (615) 741-2555.
Where can I read the law and rules for charitable gaming events?
See the Charitable Gaming Implementation Law and Procedures for Operating a Charitable Gaming Event.