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:

Lawful Gambling Manual (GCB)

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

Minnesota Gambling Tax Forms

Charitable Gambling Tax Instructions

Reports & Studies

2010 ACM Charitable Gambling Fact Sheet (CY 09) (PDF)

Studies and Annual Reports (GCB)

2009 Lawful Gambling Study (GCB) (PDF)

2008 Smoking Ban Impact Study (GCB)