Applications for exemption and miscellaneous determination requests are assigned to Exempt Organizations specialists for review. If additional information is necessary to make a determination, a specialist will contact the organization for the information. Here’s a list of questions that might be asked on this topic. 1. For each gaming activity you conduct (or plan to conduct), provide: a. The name and description of each gaming activity b. Whether members of the public will take part in your gaming activity or whether your gaming activity will be limited to your members c. When you began (or plan to begin) conducting the activity d. The percentage of your time and resources you expect to devote to each gaming activity e. The number of hours you expect to hold the gaming activity each month f. A statement describing how you use your gaming proceeds, including whether you give your gaming proceeds to other organizations g. If you give your gaming proceeds to other organizations, describe how you decide which organizations receive your proceeds, and h. Representative copies of advertisements, flyers, pamphlets, announcements or other products that describe your gaming activities. 2. For each of your gaming activities, state whether you’ll use volunteers or compensated individuals. Examples of activities include, but are not limited to, managing bingo operations; providing bingo cards, pull- tabs or supplies; or providing concessions, security, or janitorial services. a. If you compensate individuals, provide: Their names, job titles and detailed duty descriptions The number of hours each position requires each week and the number of hours that are related to gaming activities Each position's compensation rate (if it’s not currently filled) How you determine compensation for each position and who makes that decision Any relationship that compensated individuals may have with any of your officers, directors, trustees or members b. If you use volunteers, provide: The number of volunteers you use for each game or session The duties the volunteers perform The number of hours volunteers work each session and each week Whether volunteers receive a tangible benefit for their time, such as reduced fees, lower membership dues, insurance, awards or services, and if so, please describe Whether the volunteers receive tips and if so, describe how you record the tips in your records 3. Have you contracted or will you contract with a third party to run your gaming activities? If so, provide: a. Who initiated the initial contact - you or the gaming operator b. How and why you chose the gaming operator c. A Your relationship with the gaming operator d. Your revenue flow, including whether the gaming operator will collect the revenue and distribute it to you e. Any relationship that exists between the gaming operator and any of your directors, officers, trustees or members f. Copies of contracts you entered with any gaming operator 4. Indicate whether other organizations use your facility for gaming. 5. Identify the owner of the gaming facility, and if the owner is a member of your governing board or related to a member of your governing board. 6. Send copies of all contracts or leases related to goods and services for your gaming activities. 7. Are you a grantor, beneficiary or trustee of a trust, or a member of a partnership or other entity formed to administer charitable gaming? If yes, describe. 8. Provide the following financial information for all gaming activities. Include data for each year you've been in existence and for your current tax year. If you recently formed, include data for your current tax year and two projected tax years for a total of three years: a. Gross income from each gaming activity, broken out by game category (such as bingo, pull-tabs or raffles) b. Gross income from non-gaming sources (such as concessions or sales of gaming supplies) that occur during or are related to your gaming activity; list each source separately c. Prizes paid out in each gaming category d. Rent, salaries, contract payments and other expenses from gaming activities, itemizing each expense e. Net income from each gaming activity 9. Describe the records you keep documenting your gross receipts (before payouts) and expenses (including payouts), including whether you keep separate records for each gaming activity. 10. Submit a copy of your state and local laws that allow you to conduct bingo or other gaming activities or that limit, restrict or define your gaming activities. 11. Has your gaming license ever been denied or revoked under state or local law? If so, describe. Additional information See the complete list of Applying for Exemption/Miscellaneous Determination Sample Questions by topic.
