Charitable Gambling
What the heck is “charitable gambling”?
Charitable, or “lawful” gambling is that subset of gambling that is officially sanctioned and regulated by the state of Minnesota. Qualifying non-profit organizations are allowed to conduct one or more of the five “lawful” forms of gambling: pull-tabs, raffles, bingo, tipboards, and paddlewheels. The state regulates all aspects of the conduct of these games through the Minnesota Gambling Control Board. Special taxes are collected by the Minnesota Department of Revenue. Per state statute and rule, profits from charitable gambling can only be disbursed to certain qualifying causes.
For more information and good general summary of the industry and its history see:
Charitable Gambling in Minnesota, MN House of Representatives Information Brief
Lawful Gambling Manual
For much more detailed information, see:
Statues and Rules Governing Charitable (“Lawful”) Gambling
For the nitty-gritty details and the absolute letter of the law, see:
Minnesota Lawful Gambling Statutes
Minnesota Lawful Gambling Tax Statutes
Minnesota Lawful Gambling Rules
Tax Forms & Instructions
Charitable Gambling Tax Instructions
Reports & Studies
2010 ACM Charitable Gambling Fact Sheet (CY 09) (PDF)
Studies and Annual Reports (GCB)