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About IDOR

Charity Gaming

Charitable Games Tax & License Fees

Statutory Reference

Regulations

Definition

The tax is imposed on the net proceeds of charitable games. Annual license fees are imposed on suppliers and providers of such games. Operators must pay a license fee every two years.

Fourteen games are permitted: bang, beat the dealer, big six, blackjack, chuck-a-luck, craps, five-card stud poker, gin rummy, hold-em poker, keno, merchandise wheel, poker, pull tabs, and roulette. Profits from the games must be used to support the organization’s goals, such as charitable work or education. A licensed organization may hold up to four charitable game events per year.

For a group to be eligible to conduct charitable games, it must

Note: Veterans’ organizations that are eligible to hold a bingo license are also eligible for a charitable game license without regard to federal tax status.

Primary filing requirements

License — Organizations eligible to hold charitable games must submit an application at least 30 days before the event. License fees must be paid when the application is filed. To apply for a license,

Equipment ownership permit and annual report — When applying for the equipment ownership permit, organizations must file Form RCG-9, Application or Annual Report for Charitable Games Equipment Ownership Permit, either electronically through MyTax.illinois.gov or by mail.

Organizations must complete a report each year for the charitable games equipment they own on Form RCG-9. Keep the report in your records and make it available to us when we request it.

Return

License fees

One annual application is good for four events. However, if all four dates are not requested at application time, an organization may amend or add dates by requesting an amendment in writing 30 days prior to an event.

Participant Listings

Lookup Gaming Licenses using MyTax Illinois

Questions?