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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.

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