Chapter 109:1-4 Charitable Organization Bingo

109:1-4-01 Charitable instant bingo fundraising agreements.

(A) Where a charitable organization desires to allow the lessor or owner of a location to assist the charitable organization in conducting instant bingo games other than at a bingo session as authorized by division (C) of section 2915.093 and section 2915.094 of the Revised Code, the charitable organization and the lessor or owner shall execute a written contract on a form provided by the attorney general that contains the following provisions as set forth in appendix A to this rule and as made available on the attorney general website.

(B) Where a veteran's, fraternal, or sporting organization desires to conduct instant bingo other than at a bingo session to raise money for a charity as authorized by section 2915.13 of the Revised Code, the veteran's, fraternal, or sporting organization and the charity shall execute a written contract on a form provided by the attorney general that contains the following provisions as set forth in appendix B to this rule and as made available on the attorney general website.

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Effective: 12/27/2010
R.C. 119.032 review dates: 10/12/2010 and 12/27/2015
Promulgated Under: 111.15
Statutory Authority: 2915.095
Rule Amplifies: 2915.093 , 2915.094 , 2915.095 , 2915.101 , 2915.13
Prior Effective Dates: 12/18/2003, 12/13/2004, 03/07/2009

109:1-4-02 Instant bingo other than at a bingo session; location.

No charitable instant bingo organization shall conduct instant bingo other than at a bingo session at a location where the primary source of retail income from all commercial activity at that location is the sale of instant bingo tickets other than at a bingo session.

R.C. 119.032 review dates: 03/21/2014 and 03/16/2019
Promulgated Under: 119.03
Statutory Authority: 2915.08(B)(1)
Rule Amplifies: 2915.093(C)
Prior Effective Dates: 7/3/2003

109:1-4-03 Bingo license types; who may obtain bingo license.

(A) The attorney general may issue three types of licenses as follows:

(1) A type I bingo license for the conduct of bingo as defined in division (S)(1) of section 2915.01 of the Revised Code at a bingo session as defined in division (W)(1) of section 2915.01 of the Revised Code;

(2) A type II bingo license for the conduct of instant bingo as defined in division (FF) of section 2915.01 of the Revised Code and seal cards as defined in division (GG) of section 2915.01 of the Revised Code at a bingo session as defined in division (W) of section 2915.01 of the Revised Code; and

(3) A type III bingo license for the conduct of instant bingo as defined in division (FF) of section 2915.01 of the Revised Code and seal cards as defined in division (GG) of section 2915.01 of the Revised Code other than at a bingo session.

(B) A charitable organization as defined in division (H) of section 2915.01 of the Revised Code that is, and has received from the internal revenue service a determination letter that is currently in effect stating that the organization is, exempt from federal income taxation under subsection 501(a), and described in subsection 501(c)(3) of the Internal Revenue Code, may apply for the following types of bingo license:

(1) A type I bingo license;

(2) A type II bingo license for use in conjunction with that charitable organization's Type I bingo license; and

(3) A type III bingo license.

(C) A charitable organization as defined in division (H) of section 2915.01 of the Revised Code that is, and has received from the internal revenue service a determination letter that is currently in effect stating that the organization is, exempt from federal income taxation under subsection 501(a) and described in subsection 501(c)(4), 501(c)(8), 501(c)(10), or 501(c)(19) of the Internal Revenue Code and is also a veteran's organization as defined in division (K) of section 2915.01 of the Revised Code, a fraternal organization as defined in division (M) of section 2915.01 of the Revised Code, a sporting organization as defined in division (EEE) of section 2915.01 of the Revised Code, or a charitable organization as defined in division (H) of section 2915.01 of the Revised Code that is, and has received from the internal revenue service a determination letter that is currently in effect stating that the organization is, exempt from federal income taxation under subsection 501(a) and described in subsection 501(c)(7) of the Internal Revenue Code and is also a sporting organization as defined in division (EEE) of section 2915.01 of the Revised Code may apply for the following types of bingo license:

(1) A type I bingo license;

(2) A type II bingo license for use in conjunction with that organization's type I license;

(3) A type III bingo license.

(D) A charitable organization as defined in division (H) of section 2915.01 of the Revised Code other than a charitable organization described in paragraphs (B) and (C) of this rule may apply only for a type I bingo license.

Effective: 06/25/2009
R.C. 119.032 review dates: 03/16/2009 and 06/25/2014
Promulgated Under: 119.03
Statutory Authority: 2915.08(B)(1)
Rule Amplifies: 2915.08 , 2915.091(A) , 2915.13
Prior Effective Dates: 7/3/2003

109:1-4-04 Veterans or fraternal organizations; authorized to conduct bingo.

For purposes of R.C.section 2915.13(A) , "authorized to conduct a bingo session" means eligible to obtain a license to conduct a bingo session, but does not mean licensed.

R.C. 119.032 review dates: 03/21/2014 and 03/16/2019
Promulgated Under: 119.03
Statutory Authority: 2915.08(B)(1)
Rule Amplifies: 2915.13(A)
Prior Effective Dates: 7/3/2003

109:1-4-05 Member of veteran's or fraternal organization. [Rescinded].

Rescinded eff 6-25-09

109:1-4-06 Expenses.

(A) Pursuant to division (GG) of section 2915.01 of the Revised Code, "expenses" includes using, giving, donating or otherwise transferring part or all of the gross receipts from bingo as defined in division (O)(1) of section 2915.01 of the Revised Code, by a licensee, for a charitable purpose listed in its license application and described in division (V) of section 2915.01 of the Revised Code.

(B) Pursuant to division (GG) of 2915.01 of the Revised Code, "expenses" includes using, giving, donating or otherwise transferring part or all of the gross receipts from instant bingo, as defined in division (AA) of section 2915.01 of the Revised Code, by a licensee, for a charitable purpose listed in its license application and in accordance with section 2915.101 of the Revised Code.

Effective: 06/09/2014
R.C. 119.032 review dates: 03/21/2014 and 05/29/2019
Promulgated Under: 119.03
Statutory Authority: 2915.08(B)(1)
Rule Amplifies: 2915.01(LL) , 2915.09(A)(2) , 2915.09(A)(3)
Prior Effective Dates: 7/3/03

109:1-4-07 Bingo supplies; sale by distributor.

(A) For purposes of division (E)(1) of section 2915.081 of the Revised Code, "bingo supplies" means those items as defined in division (EE) of section 2915.01 of the Revised Code that are sold for any activity for which a charitable organization is required to be licensed pursuant to Chapter 2915 of the Revised Code.

(B) "Bingo supplies" does not include either of the following:

(1) Bingo cards or sheets and devices for selecting or displaying the combination of bingo letters and numbers if sold or otherwise provided to, and used by, a multipurpose senior center strictly in accordance with section 173.121 of the Revised Code; and

(2) Raffle tickets and devices for selecting raffle tickets if sold or otherwise provided to a charitable organization, a public school, a chartered nonpublic school, a community school, a veteran's organization, a fraternal organization or a sporting organization, and are used by that entity strictly in accordance with section 2915.092 of the Revised Code.

Effective: 06/25/2009
R.C. 119.032 review dates: 03/16/2009 and 06/25/2014
Promulgated Under: 119.03
Statutory Authority: 2915.08(B)(1)
Rule Amplifies: 2915.01(EE) , 2915.081(E) , 2915.092
Prior Effective Dates: 7/3/2003

109:1-4-09 Owner or lessor assistance in the conduct of instant bingo.

For purposes of division (C)(1) of section 2915.093 of the Revised Code, the phrase "to allow the owner or lessor to assist in the conduct of instant bingo other than at a bingo session" does not include any owner or lessor who meets all of the following:

(A) The owner or lessor does not assist the charitable instant bingo organization in the conduct of bingo;

(B) The owner or lessor provides only the premises to the charitable instant bingo organization and does not, directly or indirectly, provide the organization with bingo game operators, security personnel, concessions or concession operators, bingo supplies, or any other type of service or equipment;

(C) The owner or lessor does not operate any commercial activity or other form of business activity at the premises leased to the charitable instant bingo organization; and

(D) No portion of any rent or other consideration paid to the owner or lessor is paid from any proceeds from the sale of instant bingo other than at a bingo session.

Effective: 06/09/2014
R.C. 119.032 review dates: 03/21/2014 and 05/29/2019
Promulgated Under: 119.03
Statutory Authority: 2915.08(B)(1)
Rule Amplifies: 2915.093(C)(1)
Prior Effective Dates: 4/19/04

109:1-4-10 Distribution of net profit from the proceeds of the sale of instant bingo; veteran's, fraternal, or sporting organization.

(A) The provisions of division (A)(1) of section 2915.101 of the Revised Code shall be applicable to the net profit from the proceeds of the sale of instant bingo generated by a veteran's organization, a fraternal organization, or a sporting organization on or after November 1, 2009.

(B) For purposes of division (A)(1) of section 2915.101 of the Revised Code, the term "calendar year" shall mean the twelve month period extending from November first through the following October thirty-first, otherwise known as the bingo reporting year.

Effective: 12/27/2010
R.C. 119.032 review dates: 10/12/2010 and 12/27/2015
Promulgated Under: 119.03
Statutory Authority: 2915.08(B)(1)
Rule Amplifies: 2915.101
Prior Effective Dates: 09/30/2004, 10/30/2008

109:1-4-11 Transfer to general account; veteran's, fraternal, or sporting organization.

(A) A veteran's organization, a fraternal organization, or a sporting organization may transfer to the organization's general account, by check drawn from the checking account devoted exclusively to the organization's instant bingo game, the percentage of the net profit from the proceeds of the sale of instant bingo allowable for the organization's expenses in conducting the instant bingo game pursuant to division (A)(1) of section 2915.101 of the Revised Code, if all of the following conditions apply:

(1) The organization pays all expenses for the purchase of instant bingo tickets or cards by check drawn from the checking account devoted exclusively to the instant bingo game;

(2) The organization deposits the proceeds from the sale of instant bingo into the checking account devoted exclusively to the instant bingo game within seven days of the conduct of the instant bingo;

(3) The organization records the sale of all instant bingo tickets upon a ledger form approved by the attorney general;

(4) The organization annually provides to the attorney general a written statement, signed by the organization's principal person, attesting that all of the funds so transferred were used for the organization's expenses in conducting the instant bingo and that no part of the such funds were used for paying salaries of any employee who sells instant bingo tickets for the organization, or who prepares, sells, or serves food or beverages at the site of the instant bingo game; and

(5) The organization complies with all provisions of Chapter 2915 of the Revised Code in conducting charitable gaming.

R.C. 119.032 review dates: 03/21/2014 and 03/16/2019
Promulgated Under: 119.03
Statutory Authority: 2915.08(B)(1)
Rule Amplifies: 2915.10(C) , 2915.101(A)
Prior Effective Dates: 9/30/04

109:1-4-13 Net profit from the proceeds of the sale of instant bingo.

(A) For the purposes of division (WW) of section 2915.01 of the Revised Code, the term "ordinary, necessary, and reasonable expense expended for the purchase of instant bingo supplies" includes:

(1) The purchase price of instant bingo tickets purchased by a veterans, fraternal or sporting organization for instant bingo as defined in division (FF) of section 2915.01 of the Revised Code;

(2) Bank fees and interest actually expended to a financial institution that is a member of the Federal Deposit Insurance Corporation for the maintenance of a depository account devoted exclusively to bingo as defined in division (FF) of section 2915.01 of the Revised Code;

(3) The amount actually expended to the Ohio attorney general's office for a license to conduct instant bingo as defined in division (FF) of Section 2915.01 of the Revised Code.

R.C. 119.032 review dates: 11/01/2013 and 11/01/2018
Promulgated Under: 119.03
Statutory Authority: 2915.08(B)(1)
Rule Amplifies: 2915.101(A) , 2915.01(WW)
Prior Effective Dates: 11/01/2008

109:1-4-14 Payments for allowable expenses by checks drawn on the bingo session or game account.

For the purposes of division (C) of section 2915.10 of the Revised Code, the term "checks drawn on the bingo session or game account" includes electronic funds transfers from the bingo session or game account.

Effective: 12/27/2010
R.C. 119.032 review dates: 12/27/2015
Promulgated Under: 119.03
Statutory Authority: 2915.08(B)(1)
Rule Amplifies: 2915.10(C) , 2915.081(E)(1) .