LAW
Writer®
Ohio Laws and Rules
(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 Revised Code sections 2915.093(C) and 2915.094, 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 of 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 Revised Code section 2915.13, 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 of this rule and as made available on the attorney general website.
Appendix 1 Instant Bingo Fundraising Contract
See Appendix at http://www.registerofohio.state.oh.us/pdfs/109/1/4/109$1-4-01_FF_A_APP1_20041203_1632.pdf
Appendix 2 Instant Bingo Fundraising Contract with Veteran’s, Fraternal, or Sporting Organizations
See Appendix at http://www.registerofohio.state.oh.us/pdfs/109/1/4/109$1-4-01_FF_A_APP2_20041203_1632.pdf
HISTORY: Eff 12-18-03; 12-13-04
Rule promulgated under: RC 111.15
Rule authorized by: RC 2915.095
Rule amplifies: RC 2915.093, 2915.094, 2915.101, 2915.13
R.C. 119.032 review dates: 04/02/2008
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.
HISTORY: Eff 7-3-03
Rule promulgated under: RC 119.03
Rule authorized by: RC 2915.08(B)(1)
Rule amplifies: RC 2915.093(D)
R.C. 119.032 Review Dates: 07/02/2008
(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 R.C. section 2915.01(S)(1) at a bingo session as defined in R.C. section 2915.01(W)(1);
(2) A Type II bingo license for the conduct of instant bingo as defined in R.C. section 2915.01(FF) and seal cards as defined in R.C.section 2915.01(GG) at a bingo session as defined in R.C.section 2915.01(W); and
(3) A Type III bingo license for the conduct of instant bingo as defined in R.C.section 2915.01(FF) and seal cards as defined in R.C.section 2915.01(GG) other than at a bingo session.
(B) A charitable organizatioin as defined in R.C.section 2915.01(H) 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 R.C.section 2915.01(H) 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)(8), 501(c)(10), or 501(c)(19) of the Internal Revenue Code and is also a veteran’s organization as defined in R.C.section 2915.01(K), or a faternal organization as defined in R.C.section 2915.01(M), 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 R.C.section 2915.01(H) other than a charitable organization described in paragraphs (B) and (C) of this rule may apply only for a Type I bingo license.
HISTORY: Eff 7-3-03
Rule promulgated under: RC 119.03
Rule authorized by: RC 2915.08(B)(1)
Rule amplifies: RC 2915.08, 2915.091(A), 2915.13
R.C. 119.032 Review Dates: 07/03/2008
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.
HISTORY: Eff 7-3-03
Rule promulgated under: RC 119.03
Rule authorized by: RC 2915.08(B)(1)
Rule amplifies: RC 2915.13(A)
R.C. 119.032 Review Dates: 07/03/2008
For purposes of Revised Code section 2915.09(D), the term “members” includes invited guests of members of a veteran’s or fraternal organization.
HISTORY: Eff 7-3-03
Rule promulgated under: RC 119.03
Rule authorized by: RC 2915.08(B)(1)
Rule amplifies: RC 2915.09(D), 2915.13
R.C. 119.032 Review Dates: 07/03/2008
(A) Pursuant to R.C.section 2915.01(LL)(11), “expenses” includes using, giving, donating or otherwise transferring part or all of the gross receipts from bingo as defined in section 2915.01(S)(1) of the Revised Code, by a licensee, for a charitable purpose listed in its license application and described in division (Z) of section 2915.01 of the Revised Code.
(B) Pursuant to R.C. section 2915.01(LL)(11), “expenses” includes using, giving, donating or otherwise transferring part or all of the gross receipts from instant bingo, as defined in section 2915.01(FF) 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.
HISTORY: Eff 7-3-03
Rule promulgated under: RC 119.03
Rule authorized by: RC 2915.08(B)(1)
Rule amplifies: RC 2915.01(LL), 2915.09(A)(2), 2915.09(A)(3)
R.C. 119.032 Review Dates: 07/03/2008
(A) For purposes of R.C.section 2915.081(E)(1), “bingo supplies” means those items as defined in R.C.section 2915.01(EE) that are sold for any activity for which a charitable organization is required to be licensed pursuant to R.C. Chapter 2915.
(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 R.C. section 173.121; and
(2) Raffle tickets and devices for selecting raffle tickets if sold or otherwise provided to a charitable organization 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 is described in subsection 501(c)(3) of the Internal Revenue Code, and are used by that charitable organization strictly in accordance with R.C.section 2915.092.
HISTORY: Eff 7-3-03
Rule promulgated under: RC 119.03
Rule authorized by: RC 2915.08(B)(1)
Rule amplifies: RC 2915.01(EE), 2915.081(E), 2915.092
R.C. 119.032 Review Dates: 07/03/2008
(A) For purposes of R.C. 2915.093(C)(1), 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:
(1) The owner or lessor does not assist the charitiable instant bingo organization in the conduct of bingo;
(2) 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;
(3) 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
(4) 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.
HISTORY: Eff 4-19-04
Rule promulgated under: RC 119.03
Rule authorized by: RC 2915.08(B)(1)
Rule amplifies: RC 2915.093(C)(1)
RC 119.032 Review Date: 4/9/09
(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, 2003.
(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.
HISTORY: Eff 9-30-04
Rule promulgated under: RC 119.03
Rule authorized by: RC 2915.08(B)(1)
Rule amplifies: RC 2915. 101
R.C. 119.032 review dates: 09/30/2009
(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.
HISTORY: Eff 9-30-04
Rule promulgated under: RC 119.03
Rule authorized by: RC 2915.08(B)(1)
Rule amplifies: RC 2915.10(C), 2915.101(A)
R.C. 119.032 review dates: 09/30/2009