Charitable Gaming FAQs

1. What is the “Tennessee Charitable Gaming Implementation Law”?
2. What games are authorized and how many may I operate during the annual event?
3. Where do I apply to have an annual event?
4. May more than one §501(c)(3) organization jointly operate an annual event?
5. Am I required to file an accounting report after the event?
6. Where can I obtain the forms to apply?

What is the “Tennessee Charitable Gaming Implementation Law”?

This law establishes a framework for a qualified §501(c)(3) to operate an annual “lottery-type” game if approved by two-thirds vote of the General Assembly. The §501(c)(3) organization must be located in Tennessee and be active and in continuous existence for at least 5 years.

What games are authorized and how many may I operate during the annual event?

A “game of chance” has three characteristics: consideration (something of value given for an opportunity to participate); chance (luck rather than skill determines a winner) and prize. Authorized games include raffles, reverse raffles, cakewalks, cakewheels and the like. Bingo, pulltabs, punchboards, video lottery games, and games of chance associated with casinos games are expressly prohibited. You may conduct only one lottery-type game during an annual event period (July 1 through June 30). The event must be conducted at a location in a county where the organization has a physical presence. Only two organizations may operate an event each month at the same location.

Where do I apply to have an annual event?

Applications are filed in the office of the Secretary of State, Division of Charitable Solicitations, 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 da y. The Division is located at 312 Eighth Avenue North , Eighth Floor, Williams Snodgrass Tower , Nashville , Tennessee 37243 . Business hours are 8:00 a.m. – 4:30 p.m. , weekdays.A non-refundable fee must be submitted with the application in accordance with the following sliding fee 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

May more than one §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 participant fails to qualify, all 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.