Charitable Gaming Events

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Gaming Event Requirements

There are strict requirements in order for an organization to hold a gaming event, which include the following: 

• You must first have documentation from the Internal Revenue Service showing that your organization is exempt from federal income taxation pursuant to Interanl Revenue Code Section 501(c)(3).
• Such an organization, including its chapters or affiliates which operate under the same tax exemption, can only operate one gaming event within a twelve month period (July 1 – June 30).  Only directors, officers, employees, and volunteers of the organization may operate the event.
• An organization must be active and in continuous existence in Tennessee for at least five (5) years before conducting a gaming event.
• You must submit your gaming application to the Division of Charitable Solicitations and Gaming between July 1 and December 31 each year.  There are no exceptions.  If a filing deadline falls on a non-business day, applications will be accepted on the next business day.
• A nonrefundable fee must be submitted with your application.  The fee is based on the following scale:

Event Gross	Revenue Filing Fee
$0.00 to $5,000.00	$150.00
$5,001.00 to $10,000.00	$300.00
$10,001.00 to $20,000.00	$450.00
over $20,001.00	$600.00

• The gaming event can only be held in a county in Tennessee where the organization has a physical presence
• A list of qualified organizations will be sent to the Tennessee General Assembly by March 1 each year.  The list must be voted on by two-thirds of all elected members of both the Senate and House of Representatives.  The Division will notify by certified mail the organizations that have been given authorization to operate a gaming event.
• Once the division notifies the organization, the organization may begin advertising and other planning activities for the event.  The organization is prohibited from selling tickets, chances or other similar “gambling records” more than 120 days before the event.
• Before the event and within a specified time, each organization must notify the chief law enforcement officer in the county or municipality of the event’s location.
• If an event is rescheduled, the organization must hold the event within 28 days of the date listed on the application approved by the Division.  If an event is cancelled, the organization must offer a refund of ticket sales.
• A financial accounting must be filed with the Division within ninety (90) days after the event date listed on the application.  An audit is required if the event grossed more than $50,000.  The Tennessee Bureau of Investigations has the authority to investigate any violations of the gaming law.