Gambling for a Cause: The Rise of the Charitable Raffle in Pro Sports and Implications (and Opportunities) for In-house Counsel
|
|
- Simon Lloyd
- 5 years ago
- Views:
Transcription
1 GOOD POINT GOOD POINT GOOD POINT ACC Sports & Entertainment Committee Gambling for a Cause: The Rise of the Charitable Raffle in Pro Sports and Implications (and Opportunities) for In-house Counsel April 21, 2015" Ellen M. Zavian, Esq." Sports and Negotiation Attorney George Washington University Professor Dawn Crowell Murphy, Esq." Nonprofit Organizations Practice Pillsbury Winthrop Shaw Pittman LLP
2 What is a 50/50 Raffle?" Tickets Participants/ticket purchasers Presence for winning (typically) Winner obtains half the total pot Benefiting org gets other half
3 The Attraction" Heightened awareness for the cause Publicity for the sponsoring org Cost effective no upfront costs, inventory, product to stockpile or deliver Versatile works with any size group; not dependent upon advertising
4 The Big Draw " Winner goes home with full pockets Charity gets financial benefit in addition to increased awareness Large pots garner attention, increased participation and attendance for sponsoring org, and increased concession sales CASH IS KING
5 Origins in Canada" Sports culture Amateur to Professional Canadian NP reliance Viewed as cause focused
6 Translation to U.S. Cultural Context" Perception: of gambling associated with sports Behaviors: tailgating, etc. Economics: usage of scoreboards, sponsorship arrangements Transition: hockey games in Canada à hockey in U.S.
7 Legal Landscape - Canada" favorable legal framework gaming regulated at provincial level & sometimes local allowed in all provinces so long as a recognized charity is beneficiary no tax on winnings
8 historically unfavorable regulation Legal Landscape U.S." gaming regulated at state level & sometimes local licenses limited to 501(c)(3) or (c)(4) orgs additional reqs vary by jurisdiction e.g., min period of existence, max # raffles/yr, prize limits, possible to win without buying a ticket some make it difficult or ban outright
9 Major U.S. Jurisdictions CA" Raffles legal under certain conditions Tax-exempt org using for fundraising Eligible org in CA at least 1 year; register and report for raffle separate from charitable reg 50/50 raffles illegal 90/10 rule applies at least 90% of the gross receipts must be used to support charitable purposes in California No apparatus or device may be used
10 Major U.S. Jurisdictions NY" Charities and other similar tax-exempt entities are eligible to hold raffles tickets sold in a municipality that has passed local games of chance law 3 categories based upon anticipated proceeds; some must apply for games of chance ID, some submit a verified statement of $$, some self-determine
11 Lobbying to Change the Rules" League/Sports Organizations Federal State Local Technology Companies
12 Lobbying to Change the Rules" CA Example Assemblyman introduced raffle legislation A carve out for sports leagues only Native American Tribal issue Types of sports not all Delivery of tickets
13 Case Studies Implementing 50/50s" [ELLEN]
14 Tickets printed for raffles shall include the following: (a) Name of the licensed organization listed on the license; (b) Date, time, place, and exact address of the drawing; (c) Prizes to be awarded; (d) Aggregate value of the prizes; (e) Cost of the raffle ticket; (f) Purpose for which net proceeds will be used; Case Studies DC Ticket Rules" (g) Statement that the winner need not be present at the drawing to win; (h) Appropriate odds of winning, assuming all raffle tickets printed are sold; and (i) The phrase "Licensed by the D.C. Lottery and Charitable Games Control Board."
15 Considerations for In-house Counsel" 1. Do you have an upcoming event and a cause for which you d like to raise funds? 2. Are charitable raffles legal in the state or province where you intend to hold the event? 3. If so, are there any local or municipal laws that also apply to raffles?
16 Considerations for In-house Counsel" 4. Is the organization that will receive money from the raffle a charity or other nonprofit that is eligible to benefit from a raffle? 5. Do you need to obtain a license from a regulating body in order to conduct the raffle? 6. How will you issue tickets (e.g., by paper or electronically)? 7. How will you account for and safeguard funds?
17 Considerations for In-house Counsel" 8. What are the applicable laws or rules in your jurisdiction relating to ticket fees or limits, prize limits, ticket disclosure language, restrictions on ticket sellers, and other specifics of operating a raffle with which you must comply? 9. Are you subject to any league (i.e. NCAA, NFL, NHL, MLB, MLS) or company-wide guidelines on raffles or fundraising? 10. Are you subject to any specific taxes or reporting requirements?
18 " " " "THANKS" Ellen M. Zavian, Esq." " Dawn Crowell Murphy, Esq." "
NONPROFIT RAFFLES. Legal Requirements in South Carolina
NONPROFIT RAFFLES Legal Requirements in South Carolina 1 WHAT IS A RAFFLE? S. C. CODE 33-57- 1 10 South Carolina law defines raffle as a game of chance in which a participant is required to pay something
More informationRaffle Terms & Conditions Total Ticket $10,000 and Less
Raffle Terms & Conditions Total Ticket $10,000 and Less The role of the Alberta Gaming and Liquor Commission and the intent of these Terms & Conditions are to ensure the integrity of licensed raffles in
More informationDisaster Fundraising In Texas
Disaster Fundraising In Texas A guide to fundraising laws for individuals who are interested in raising or donating money to a Texas charity in light of Hurricane Harvey TABLE OF CONTENTS 1. I WISH TO
More informationState governments regulate a nonprofit s charitable solicitations. Adopt policy regarding donor privacy and use of donor names.
Fundraising State governments regulate a nonprofit s charitable solicitations. Deceptive or abusive techniques are prohibited. Use IRS Form 990 and 990-EZ to disclose the percentage of funds raised that
More informationRaffle Terms & Conditions Total Ticket Value $20,000 and Less
Raffle Terms & Conditions Total Ticket Value $20,000 and Less The role of Alberta Gaming, Liquor and Cannabis and the intent of these Terms & Conditions are to ensure the integrity of licensed raffles
More informationVictoria s Quilts Canada
Victoria s Quilts Canada Policy on Raffle Lotteries As a registered charity, Victoria s Quilts Canada (VQC) may conduct raffles for the purpose of fundraising to purchase quilt manufacturing supplies.
More informationREGISTRAR means the Registrar of Alcohol and Gaming.
DEFINITIONS BONA FIDE MEMBER means a member in good standing of the licensee who has other duties, beyond conducting lotteries, within the organization. Members of convenience whose only duty is to assist
More informationGaming Policy and Enforcement Branch Charitable Gaming Audit and Compliance REPORT OF COMPLIANCE AUDIT FINDINGS. Date: April 20, 2010 Auditor Reviewer
Gaming Policy and Enforcement Branch Charitable Gaming Audit and Compliance REPORT OF COMPLIANCE AUDIT FINDINGS Prepared By: REGISTERED RAFFLE Reviewed By: Licensee : BC Football Conference Licence #:
More informationLottery Licensing Training Session. Thursday, October 13, 2011 NBP Office
Lottery Licensing Training Session Thursday, October 13, 2011 NBP Office 1 Order-in-Council 1413/08 Order-in-Council 1413/08 provides the legal authority for the AGCO and municipalities to issue lottery
More informationAKT LLP CPAs and Business Consultants
AKT LLP CPAs and Business Consultants Tax Compliance Update-Rotary August 4, 2012 Elsa Romero, CPA Debi Smith, CPA Overview of Discussion i Topics General filing requirements Raffles: registration and
More informationRaffle Lottery Licensing Package
Raffle Lottery Licensing Package A raffle is a lottery scheme where tickets are sold for a chance to win a prize in a draw and includes 50/50 draws, elimination draws, calendar draws, sports raffles and
More informationLOTTERY LICENSING ACT & REGULATIONS
Professional Licensing and Regulatory Affairs LOTTERY LICENSING ACT & REGULATIONS OPERATING GUIDELINES These operating guidelines govern licences issued to groups who are individually licensed to conduct
More informationMassachusetts Gaming Commission Internet Forum. March 11, 2014
Massachusetts Gaming Commission Internet Forum March 11, 2014 Introduction and Working History George Sweny -- Senior Vice President, Internet and Charitable Gaming Ontario Lottery and Gaming Corporation
More informationDistrict of Columbia Municipal Regulations
CHAPTER 15 RAFFLES Secs. 1500 Premises 1501 Raffle Workers 1502 Raffle Ticket Requirements 1503 Raffle Draw 1504 Raffle Prizes 1505 Recordkeeping 1506 Disbursement of Raffle Receipts 1507 Expenses 1508
More informationCHURCHILL DOWNS INCORPORATED FOUNDATION Official Rules
CHURCHILL DOWNS INCORPORATED FOUNDATION Official Rules Below are the official rules ( Official Rules ) of the Churchill Downs Incorporated Foundation s, a 501(c)(3) charitable organization (the Foundation
More informationRaffle Licence Terms and Conditions
Alcohol and Gaming Commission of Ontario Gaming Registration & Lotteries 90 SHEPPARD AVENUE EAST SUITE 200 TORONTO ON M2N 0A4 Tel.: 416 326-8700 Fax: 416 326-5555 1 800 522-2876 toll free in Ontario Website:
More informationAmerican Cancer Society, Great West Division, Inc. Rules for Conducting Raffles
American Cancer Society, Great West Division, Inc. Rules for Conducting Raffles Washington State All American Cancer Society sponsored raffles must be conducted under the direction of staff. No beer, liquor
More informationGST/HST Memoranda Series
GST/HST Memoranda Series 2.2 Small Suppliers May 1999 (Revised October 13, 2000) Overview This memorandum explains who is a small supplier for purposes of the Goods and Services Tax (GST)/Harmonized Sales
More informationTOWN OF NEEPAWA RAFFLE LOTTERY LICENSE REGULATIONS
TOWN OF NEEPAWA RAFFLE LOTTERY LICENSE REGULATIONS The Order in Council 110/2014 pursuant to Section 207(1)(b) of the Criminal Code (Canada) permits municipalities to issue licenses and regulate raffles
More informationMake an Impact with Vistaprint Contest (the Contest ) RULES AND REGULATIONS
Make an Impact with Vistaprint Contest (the Contest ) RULES AND REGULATIONS CONTEST BROUGHT TO YOU BY CAPITAL SPORTS & ENTERTAINMENT INC. ( CSEI ) IN COOPERATION WITH CIMPRESS USA INCORPORATED ( VISTAPRINT
More informationStudent & Faculty Fundraising Guidelines Development Office University Relations
Student & Faculty Fundraising Guidelines Development Office University Relations As a member of the Santa Clara community, you are encouraged to solicit gifts to the University in support of student programs,
More informationMeetings, Events, Liability & Insurance
ACC Nonprofit Organizations Committee Meetings, Events, Liability & Insurance March 10, 2015 Dawn Crowell Murphy, Esq. Washington, DC Pillsbury Winthrop Shaw Pittman LLP www.pillsburylaw.com Leverage and
More informationQUARTERLY REPORT For the quarter ended March 31, 2011
QUARTERLY REPORT For the quarter ended March 31, 2011 FINANCIAL HIGHLIGHTS March 31, 2011 (unaudited) In the fourth quarter, the total Payment to Province was $27.8 million, $0.7 million lower than the
More informationConducting Raffles Procedure
Conducting Raffles Procedure Procedure Number 4.3P Effective Date November 2, 2010 1.0 PURPOSE Gambling is illegal in the State of Wyoming according to Chapter 7 of Title 6 of the Wyoming Statutes Offenses
More informationElectronic Raffle Operational Terms and Conditions
Alcohol and Gaming Commission of Ontario Gaming Registration & Lotteries 90 Sheppard Avenue East, suite 200 Toronto ON M2N 0A4 Tel.: 416-326-8700 Fax: 416-326-5555 1-800-522-2876 toll free in Ontario Website:
More informationTime for a Legal Tune-Up: Compliance Issues for Nonprofit and Tax-Exempt Organizations
Time for a Legal Tune-Up: Compliance Issues for Nonprofit and Tax-Exempt Organizations presented by Corinne H. Gartner October 5, 2017 500 Capitol Mall, Suite 1550 Sacramento, CA 95814 p. (916) 661-5700
More informationThis fact sheet covers:
Legal information for Victorian community organisations This fact sheet covers: what is a raffle? What laws are relevant and who regulates raffles in Victoria? do we need to be registered to conduct a
More informationFinancial statements of. MLSE Foundation. June 30, 2017
Financial statements of MLSE Foundation Table of contents Independent Auditor s Report... 1-2 Statement of financial position... 3 Statement of revenue and expenses and changes in net assets... 4 Statement
More informationEffective Booster Practices
Effective Booster Practices Megan E. Greulich Staff Attorney Ohio School OSBA leads the way to educational excellence by serving Ohio s public school board members and the diverse districts they represent
More informationSales Tax Exemption for Construction Materials $0 ($10) ($270) ($510) Natural Resources and Arts Funds $0 ($10) ($270) ($510)
April 12, 2012 Department of Revenue Analysis of H.F. 2810 (Lanning) First Engrossment Vikings Stadium DOR Administrative Costs/Savings Fund Impact F.Y. 2012 F.Y. 2013 F.Y. 2014 F.Y. 2015 (000 s) Lawful
More informationLEGAL AND TAX ASPECTS WORKSHOP
LEGAL AND TAX ASPECTS WORKSHOP Marilyn Jacobs April 27, 2018 This training is provided for educational, compliance and loss-prevention purposes only, and absent the express prior agreement of DWK, does
More informationCalifornia Sales Tax on Auction Items, Special Event Tickets and Raffles
California Sales Tax on Auction Items, Special Event Tickets and Raffles Advancement Services Training Laura Lopez, Senior Gift Administrator August 23, 2018 1 verview of Training CA Sales tax: California
More informationTORONTO MAPLE LEAFS SEASON SEAT HOLDER RENEWAL CONTEST (the Contest ) RULES & REGULATIONS (the Contest Rules )
TORONTO MAPLE LEAFS SEASON SEAT HOLDER RENEWAL CONTEST (the Contest ) RULES & REGULATIONS (the Contest Rules ) 1. Eligibility: The following are eligible to participate in the Contest: All 2008/09 Toronto
More informationLOTTERIES COMMISSION ACT ATLANTIC LOTTERY REGULATIONS
c t LOTTERIES COMMISSION ACT ATLANTIC LOTTERY REGULATIONS PLEASE NOTE This document, prepared by the Legislative Counsel Office, is an office consolidation of this regulation, current to December 11, 2010.
More informationLottery Licence Terms and Conditions
Alcohol and Gaming Commission of Ontario Gaming Registration & Lotteries 90 SHEPPARD AVENUE EAST SUITE 200 TORONTO ON M2N 0A4 Tel.: 416 326-8700 Fax: 416 326-5555 1 800 522-2876 toll free in Ontario Website:
More informationPOLICY: DONOR INITIATED FUNDRAISING POLICY Approved: January 8, 2019 Reviewed and Approved: Reviewed and Revised: INTRODUCTION
POLICY: DONOR INITIATED FUNDRAISING POLICY Approved: January 8, 2019 Reviewed and Approved: Reviewed and Revised: INTRODUCTION Community Foundation of Harford County ( CFHC or the Community Foundation
More informationAgenda for Today. Controls & Why Requirements of Boosters & Parents Groups. Fundraising
San Jacinto High School Friday, October 8, 2010 1 Agenda for Today Controls & Why Requirements of Boosters & Parents Groups Application, tax exempt status, financial reports, etc. Fundraising Food Sales,
More informationThe Interprovincial Lotteries Regulations, 1994
1 The Interprovincial Lotteries Regulations, 1994 being Chapter I-12 Reg 2 (effective June 29, 1994) as amended by Saskatchewan Regulations 11/95, 14/98 and 72/2000. NOTE: This consolidation is not official.
More informationThe Spartanburg County Foundation FUNDRAISING EVENTS. Guidelines And Procedures
The Spartanburg County Foundation FUNDRAISING EVENTS Guidelines And Procedures FUNDRAISING EVENTS GUIDELINES AND PROCEDURES Contents Section 1: Fundraising Event Guidelines for Component Funds...... 3
More informationLottery Ticket and Instant Bingo Vending Machines; Extending the Sunset of the Kansas Lottery; Changes to State Debt Setoff Program; Sub.
Lottery Ticket and Instant Bingo Vending Machines; Extending the Sunset of the Kansas Lottery; Changes to State Debt Setoff Program; Sub. for HB 2194 Sub. for HB 2194 amends the Kansas Lottery Act (Act)
More informationNSW OFFICE OF LIQUOR GAMING & RACING
NSW OFFICE OF LIQUOR GAMING & RACING Presentation on Charitable Fundraising & Lotteries & Art Unions Legislation for ROTARY by Kay McCormick Compliance Officer Who are we? NSW Trade & Investment NSW Office
More informationGaming activities are a significant
The PPC Nonprofit Update, October 2010, Volume 17, No. 10 THE PPC NONPROFIT UPDATE Winning Score for Nonprofits: Gaming Activities Fun, UBI Taxes Zero! Gaming activities are a significant revenue source
More informationPARENT ORGANIZATIONS TAX FILING REQUIREMENTS
PARENT ORGANIZATIONS TAX FILING REQUIREMENTS Leland Dushkin, CPA Tax Manager Hereford, Lynch, Sellars & Kirkham, PC ldushkin@hlsk.com 1406 Wilson Road, Suite 100 Conroe, TX 77304 936-756-8127 or 936-441-1338
More informationRaffle Training Washington State Gambling Commission (800)
Raffle Training Washington State Gambling Commission (800) 345-2529 GC5-016 (Rev. 4/10) Regional Offices Everett (425) 304-6300 Tacoma (253) 671-6280 Spokane (509) 325-7900 Call the closest regional office
More informationGames of Chance. OU Policy 435 Games of Chance. Types. Authorizing Officer. Application. State Licenses
OU Policy 435 Games of Chance Types Bingo Millionaire parties Charity games Raffles Authorizing Officer Vice President for UR Application Form part of policy 435 on website Complete and return to VP s
More informationRegular and Special Bingo Licence Terms and Conditions
Alcohol and Gaming Commission of Ontario Gaming Registration & Lotteries 90 SHEPPARD AVENUE EAST SUITE 200 TORONTO ON M2N 0A4 Tel.: 416 326-8700 Fax: 416 326-5555 1 800 522-2876 toll free in Ontario Website:
More information12.01: Definitions RAFFLE AND BAZAAR REGULATIONS 940 CMR 12.00
RAFFLE AND BAZAAR REGULATIONS 940 CMR 12.00 940 CMR 12.00 shall apply to any raffle conducted under M.G.L. c. 271, 7A in which the value of the prize or prizes to be awarded exceeds $10,000 or in which
More informationPolicies and Procedures Regarding Fundraising and Special Events for Funds of The Community Foundation for the Greater Capital Region
Policies and Procedures Regarding Fundraising and Special Events for Funds of The Community Foundation for the Greater Capital Region Purpose To assure that all fundraising efforts and special events for
More informationJays Care Foundation Electronic 50/50 Raffle Rules of Play
Jays Care Foundation Electronic 50/50 Raffle Rules of Play Version 1.1 Effective 09/09/16 TABLE OF CONTENTS 1.0 Interpretation 2.0 Sale and Issuance of 50/50 Tickets 3.0 The Draw and Results 4.0 Cash Management
More informationJays Care Foundation Electronic 50/50 Raffle Rules of Play
Jays Care Foundation Electronic 50/50 Raffle Rules of Play Version 1.2 Effective 09/27/16 TABLE OF CONTENTS 1.0 Interpretation 2.0 Sale and Issuance of 50/50 Tickets 3.0 The Draw and Results 4.0 Cash Management
More informationTax Receipting Guidelines
Tax Receipting Guidelines April 22, 2015 TAX RECEIPTING GUIDELINES As a registered charity, Cystic Fibrosis Canada can issue tax receipts to donors but we need to comply to specific and strict regulations
More informationSEC Lifts the Ban on General Advertising and General Solicitation for Certain Private Placements
Client Alert July 22, 2013 SEC Lifts the Ban on General Advertising and General Solicitation for Certain Private Placements By Kimberly V. Mann On July 10, 2013, the Securities and Exchange Commission
More informationCANADIAN TIRE CENTRE Events Survey Contest CONTEST RULES
2017-18 CANADIAN TIRE CENTRE Events Survey Contest CONTEST RULES ELIGIBILITY 1. The 2017-18 CANADIAN TIRE CENTRE Events Survey Contest (the Contest ) is conducted by Capital Sports Properties Inc. (the
More informationExempt Organizations Fundraising & Special Event Reporting. Presented by Morris J. Peacock, CPA APPL Conference February 18, 2015
Exempt Organizations Fundraising & Special Event Reporting Presented by Morris J. Peacock, CPA APPL Conference February 18, 2015 Overview of Discussion What are fundraising and gaming activities? How are
More informationMAPLE LEAFS INSURANCE PROVIDED BY AVIVA QUOTE CONTEST CONTEST RULES AND REGULATIONS ( Official Rules )
MAPLE LEAFS INSURANCE PROVIDED BY AVIVA QUOTE CONTEST CONTEST RULES AND REGULATIONS ( Official Rules ) NO PURCHASE NECESSARY. A PURCHASE WILL NOT INCREASE YOUR CHANCES OF WINNING. THIS CONTEST IS SUBJECT
More informationThird Party Fundraising Events
Number 50 August 2009 Third Party Fundraising Events Conducting fund raising events to grow a fund at a community foundation is a common activity by many donors. People have come up with fun and often
More informationNonprofit Organizations Committee Legal Quick Hit: Fundraising 201: An Update on Managing the Legal Risks of Nonprofit Fundraising
Nonprofit Organizations Committee Legal Quick Hit: Fundraising 201: An Update on Managing the Legal Risks of Nonprofit Fundraising MODERATOR: JEFFREY S. TENENBAUM, ESQ., VENABLE LLP TUESDAY, NOVEMBER 11,
More informationCalifornia Sales Tax on Auction Items, Special Event Tickets and Raffles
California Sales Tax on Auction Items, Special Event Tickets and Raffles Advancement Services Training Laura Lopez, Senior Gift Processor August 26, 2016 1 verview of Training CA Sales tax: California
More informationRaffle Ticket Pricing: The raffle tickets are priced as follows: 1. 3 tickets for $ tickets for $ tickets for $20
Overview: The Los Angeles Clippers Foundation 50/50 Raffle ( Raffle ), including all tickets, transactions, participants, purchasers and winners, are subject to these Official Rules. By participating in
More informationLegal Issues Pertaining to Philanthropy
Legal Issues Pertaining to Philanthropy Tuesday, October 28, 2014, 8:30 a.m. 10:30 a.m. ET Venable LLP, Washington, DC Caryn G. Pass, Esq., Venable LLP Kristalyn J. Loson, Esq., Venable LLP Agenda State
More informationProcedures for Fundraising Activities
Procedures for Fundraising Activities AASBO May 4, 2016 Aesha King, CSFO Midfield City Jennifer Hornsby, CSFO Pike County First Step: DEFINE and APPROVE! Fundraiser Authorization Form WHO: Sponsor, Club,
More informationBelow are the rules and regulations created by Canada Revenue Agency (CRA) around issuing tax receipts for Third Party events:
Tax Receipts and what you need to know: Below are the rules and regulations created by Canada Revenue Agency (CRA) around issuing tax receipts for Third Party events: Terms: What is an Advantage? An advantage
More informationSPECIAL EVENTS POLICY March 2010
SPECIAL EVENTS POLICY March 2010 Purpose Statement The Northern Arizona University Foundation (NAUF) operates and raises funds for the benefit of the Northern Arizona University (University) under federal,
More informationLETTER FROM THE EXECUTIVE DIRECTOR
2017 NN AL EP LETTER FROM THE EXECUTIVE DIRECTOR As the following financial reports show, the Hoosier Lottery enjoyed a very successful Fiscal Year 2017 that allowed us to send a record amount revenue
More informationMolson Canadian Ottawa Senators Ticket Contest (the Contest )
Molson Canadian Ottawa Senators Ticket Contest (the Contest ) Page! 1 of! 7 OFFICIAL CONTEST RULES 1. ELIGIBILITY: To be eligible to enter, you must be: (i) 19 years of age or older; (ii) a resident of
More informationCalifornia Fair Political Practices Commission Frequently Asked Questions: Form 700 Disclosure
Frequently Asked Questions: Form 700 Disclosure General Page 1 Income... Page 2 Investments...Page 2 Real Property...Page 3 Enforcement...Page 3 Gifts/Travel Page 4 Tickets to Non-Profit and Political
More informationLEGAL AND TAX ASPECTS OF PTA NOTES
LEGAL AND TAX ASPECTS OF PTA NOTES 1. PTA as a Nonprofit Organization (ERIKA) California Corporations Code Section 5000 if the primary purpose of the businesses is for charitable reasons can apply for
More informationCANBY SCHOOL DISTRICT ADMINISTRATIVE PROCEDURE
CANBY SCHOOL DISTRICT ADMINISTRATIVE PROCEDURE Title: RAFFLES Procedure: IGDF(2)-AP Adopted: 1/9/02 Reviewed: 7/03 Page 1 of 5 Overview: This procedure pertains to raffles conducted within the District
More informationGLOSSARY OF TERMS USED IN FORM 990 QUESTIONNAIRE
GLOSSARY OF TERMS USED IN FORM 990 QUESTIONNAIRE This was sourced out of the IRS publication. We selected terms that may apply to your organization. Please see entire Glossary on the IRS website, http://www.irs.gov/pub/irs-tege/990_instructions_glossary_040708.pdf
More informationMolson Canadian 2015 Beer Fridge Contest (the Contest )
Page 1 of 5 OFFICIAL CONTEST RULES Molson Canadian 2015 Beer Fridge Contest (the Contest ) 1. ELIGIBILITY: To be eligible to enter, you must be: (i) a resident of Ontario; (ii) of the legal drinking age
More informationWinnipeg Jets 2016 NHL Awards in Las Vegas Contest. Official Contest Rules & Regulations
Winnipeg Jets 2016 NHL Awards in Las Vegas Contest Official Contest Rules & Regulations By entering the Winnipeg Jets 2016 NHL Awards in Las Vegas Contest (the Contest ), entrants agree to abide by these
More informationCoors Light Shoot Your Shot Challenge Contest (the Contest )
Coors Light Shoot Your Shot Challenge Contest (the Contest ) Page 1 of 5 OFFICIAL CONTEST RULES 1. ELIGIBILITY: To be eligible to enter and win, you must be: (i) 19 years of age or older; and (ii) a resident
More informationFrequently Asked Questions About Company Foundations and Corporate Giving
Welcome to Our 2006 Seminar Series: Frequently Asked Questions About Company Foundations and Corporate Giving May 23, 2006 1 Speakers: Victoria Bjorklund David Shevlin 2006 Simpson Thacher & Bartlett LLP.
More informationThe University had a Raffle Policy separate from the Foundation. The University s Raffle Policy can be viewed at
Western Illinois University Foundation, Inc. Policy on Raffles Effective Date: Responsible Departments: WIU Foundation Policy on Raffles (Including Cash and Non-Cash Prizes) Introduction Expenses for raffles
More informationLawful (Charitable) Gambling in Minnesota. January 2009
Lawful (Charitable) Gambling in Minnesota Issues Facing the Industry January 2009 Minnesota Gambling Control 1711 West County Road B, Suite 300 South Roseville, Minnesota 55113 651-639-4000 www.gcb.state.mn.us
More informationChapter 11: Unrelated Business Income
Chapter 11: Unrelated Business Income INTRODUCTION... 100 Definition... 105 Filing Requirements... 110 Public Disclosure of Form 990-T... 111 Examples of Unrelated Business Activities... 115 Royalties
More informationSociety Lottery Services. Notice of Special Conditions
Society Lottery Services Notice of Special Conditions This Notice is being issued to inform all providers involved, or intending to be involved, in the provision of society lottery services that Special
More informationFundraising Law and Regulation January 2015 PLI Presentation
Fundraising Law and Regulation January 2015 PLI Presentation Elizabeth M. Guggenheimer Lawyers Alliance for New York eguggenheimer@lawyersalliance.org What is Fundraising Activity? Fundraising activity
More informationPresented by the. Pennsylvania State Police Bureau of Liquor Control Enforcement
Presented by the Pennsylvania State Police Bureau of Liquor Control Enforcement 1 THE SMALL GAMES OF CHANCE ACT Act 2 of 2012 was signed into law by the Governor on February 2, 2012 and made sweeping changes
More informationAlpine Canada Alpin. Financial Statements April 30, 2014
Financial Statements April 30, 2014 September 15, 2014 Independent Auditor s Report To the Members of Alpine Canada Alpin We have audited the accompanying financial statements of Alpine Canada Alpin, which
More information2018 TAMPA BAY BUCCANEERS FOUNDATION 50/50 RAFFLE PROMOTION OFFICIAL RULES
2018 TAMPA BAY BUCCANEERS FOUNDATION 50/50 RAFFLE PROMOTION OFFICIAL RULES 1. NO CONTRIBUTION OR PURCHASE NECESSARY TO ENTER OR WIN. A CONTRIBUTION OR PURCHASE WILL NOT INCREASE YOUR CHANCES OF WINNING.
More informationXWIN CryptoBet SUMMARY
XWIN CryptoBet SUMMARY XWIN is a transparent betting platform for sporting and other events with revenue sharing using the decentralized smart contracts on the Ethereum blockchain. The unprecedented development
More informationARTICLES OF INCORPORATION 1 OF [NAME OF FOUNDATION] ARTICLE I. The name of this corporation is [NAME OF FOUNDATION]. 2 ARTICLE II
ARTICLES OF INCORPORATION 1 OF [NAME OF FOUNDATION] ARTICLE I The name of this corporation is [NAME OF FOUNDATION]. 2 ARTICLE II A. This corporation is a nonprofit public benefit corporation 3 and is not
More informationCRIMINAL CODE OF CANADA TERMS AND CONDITIONS FOR THE ISSUANCE OF LICENSES FOR THE CONDUCT AND MANAGEMENT OF LOTTERY SCHEMES LOTTERY SCHEMES ORDER
CRIMINAL CODE OF CANADA TERMS AND CONDITIONS FOR THE ISSUANCE OF LICENSES FOR THE CONDUCT AND MANAGEMENT OF LOTTERY SCHEMES LOTTERY SCHEMES ORDER Pursuant to section 207 of the Criminal Code of Canada
More informationAudit Team: Julie Lebowitz, Audit Supervisor Tia L. Clark, Auditor-in-Charge Xian-Min Wu, Auditor
031:14:JL:TC:AW:cm:KT:LH:LP The D.C. Lottery and Charitable Games Control Board was Substantially in Compliance with the D.C. Official Code for Fiscal Year 2013 but Action is Required for Full Compliance
More information1. Sweepstakes: The 2017 Patriots Home Opener Sweepstakes (this Sweepstakes ).
2017 PATRIOTS HOME OPENER SWEEPSTAKES OFFICIAL SWEEPTAKES RULES NO PURCHASE NECESSARY TO ENTER OR WIN. A PURCHASE WILL NOT INCREASE YOUR CHANCES OF WINNING. VOID WHERE PROHIBITED OR RESTRICTED BY LAW.
More informationIoF RESPONSE TO DCMS CALL FOR EVIDENCE: SOCIETY LOTTERIES
IoF RESPONSE TO DCMS CALL FOR EVIDENCE: SOCIETY LOTTERIES March 2015 EXECUTIVE SUMMARY The Institute of Fundraising works to create the best environment and understanding for fundraisers to excel. Part
More informationJuly 16, 2012 Gaming in Tax-Exempt Organizations
July 16, 2012 Gaming in Tax-Exempt Organizations Jim Competti and Cheryl Teser Six Important Topics for Organizations that Conduct Gaming 1. Impact of gaming on tax-exempt status 2. Internal controls and
More informationIncome Tax Technical News No. 26 December 24, 2002 This version is only available electronically. In This Issue
Income Tax Technical News No. 26 December 24, 2002 This version is only available electronically. In This Issue Proposed Guidelines on Split-Receipting The Income Tax Technical News is produced by the
More informationALI-ABA Course of Study Regulation D Offerings and Private Placements Highlights June 27, 2008,
509 ALI-ABA Course of Study Regulation D Offerings and Private Placements Highlights June 27, 2008, Structuring Best Efforts Offerings and Closings under Rule 10b-9 By Robert B. Robbins Pillsbury Winthrop
More informationLOTTERIES AND THE LAW
LOTTERIES AND THE LAW 2 Contents Page 1. Introduction 03 2. What is a lottery? 03 3. Society and Other Lotteries 03 4. Lotteries incidental to exempt entertainment 03 5. Private lotteries 04 6. Society
More informationPartners In Development, Inc. Serving the poorest of the poor since 1990
Third-Party Fundraising Guidelines Thank you for your interest in fundraising to benefit (PID) We appreciate your willingness to make a contribution. We ask that you adhere to the following guidelines
More informationHouse Bill 2358 Ordered by the House February 7 Including House Amendments dated February 7
th OREGON LEGISLATIVE ASSEMBLY--0 Regular Session A-Engrossed House Bill Ordered by the House February Including House Amendments dated February Introduced and printed pursuant to House Rule.00. Presession
More informationFIELD HOCKEY CANADA TAX RECEIPTS POLICY
1 September 11, 2003 FIELD HOCKEY CANADA TAX RECEIPTS POLICY Goal To appropriately acknowledge donations to Field Hockey Canada (FHC), as a charitable organization in accordance with Canada Customs Revenue
More informationEffective: September 14, 2014 Amended: September The INSTANT MATCH feature will be administered under the Jersey Cash 5
Effective: September 14, 2014 Amended: September 2014 The INSTANT MATCH feature will be administered under the Jersey Cash 5 Game Rules except as herein provided. ADDENDUM TO JERSEY CASH 5 GAME RULES The
More informationNational People s Congress of China Approves Law on Foreign NGOs
May 2, 2016 National People s Congress of Approves Law on Foreign NGOs By David A. Livdahl, Jenny (Jia) Sheng and Chunbin Xu On April 28, 2016, the 20th meeting of the 12th Standing Committee of the National
More information1. Sweepstakes: 2015 Patriots Father s Day Sweepstakes (this Sweepstakes ).
2015 PATRIOTS FATHER S DAY SWEEPSTAKES OFFICIAL SWEEPSTAKES RULES NO PURCHASE NECESSARY TO ENTER OR WIN. A PURCHASE WILL NOT INCREASE YOUR CHANCES OF WINNING. VOID WHERE PROHIBITED OR RESTRICTED BY LAW.
More informationBy taking part, you can help to transform children s lives. Thank you!
Win a cash prize and support our work to believe in children. By taking part, you can help to transform children s lives. Thank you! Pick one square on the grid (or more) and write your name on it. We
More informationBureau of Liquor Control Enforcement
Bureau of Liquor Control Enforcement In order to understand legal GAMBLING you first have to understand GAMBLING ELEMENTS OF GAMBLING - Consideration - Chance - Reward All three elements must be present
More informationConducting Raffles at Riverside Community College District
RCCD RIVERSIDE COMMUNITY COLLEGE DISTRICT OFFICE OF THE CHANCELLOR MORENO VALLEY COLLEGE I NORCO COLLEGE I RIVERSIDE CITY COLLEGE December 14, 2011 TO: FROM: SUBJECT: All Management Employees Ruth W. Adams,
More information