Welcome! The Department of Charitable Gaming (DCG) provides a regulatory framework allowing charitable gaming to thrive as a viable fundraising mechanism. The department helps to ensure the productivity of charitable gaming through appropriate regulation, oversight and education. Our agency is privileged to partner with charities to accomplish these goals and looks forward to continuing that partnership. The department continues to seek new ways to assist charities in gaming, while policing the industry to ensure that charities do not fall prey to those seeking to use charitable gaming as a means to make money for themselves.
As we look to the future, the department will continue to strive to ensure that charitable gaming is an activity in which more charities participate to make money for their causes, and to make the industry safer for those charities already gaming. As always, the department serves as a resource for charities and has training available. Also, the office is working to make its website more informative and educational for charities. With your help, charitable gaming has a bright future.
Administrative Regulations Update
Kentucky’s administrative regulations related to charitable gaming went into effect on Saturday, Jan. 5, 2019. Amending the regulations was a lengthy process, and we thank our licensees for input and assistance. We hope you find that these regulations are better organized and that the amendments have reduced a substantial amount of red tape.
Some changes that may affect your organization include the following:
• In addition to an organization’s primary office location and a licensed charitable gaming facility, licensed charitable organizations may now allow patrons to play electronic pulltabs at other locations where they conduct bingo sessions. 820 KAR 1:032 Sec. 33 (3)
• Added a series of amendments to ensure that electronic pulltab devices are representations of paper pulltab games. 820 KAR 1:032 Sec. 28
• Organizations may begin selling pulltabs in conjunction with a bingo session prior to the time the session starts with prior approval of the Department. 820 KAR 1:042 Sec. 14 (2)
• Bingo callers must turn off their cellular phones and other electronic devices while they’re at the caller stand. 820 1:042 Sec. 14 (3)
• Organizations may now play Lucky Ball Bingo. 820 KAR 1:042 Sec. 20
• For raffles, “strip tickets” without all of the purchaser’s information can now be used for raffle tickets that cost $5 or less, which was previously only allowed for tickets costing $1 or less. 820 KAR 1:050 Sec. 1 (4)
• Organizations may play pulltab games that feed into a progressive raffle jackpot. 820 KAR 1:050 Sec. 2 (3)
• Deleted requirement that a raffle drawing cannot be held unless all unsold tickets are returned to the organization. 820 KAR 1:050 Sec. 3 (3)
• Limit on money spent toward volunteer food set at $15 per volunteer. 820 KAR 1:057 Sec. 13 (2)
• Increased value of non-cash items as rewards to volunteers from $25 to $50. 1:057 Sec. 13 (3)
• Employees and family members of manufacturers and distributors cannot play their own games. 820 KAR 1:060 Sec. 4
• Organizations must making a “no tipping” announcement during the session. 820 KAR 1:060 Sec. 1 (1)
Along with changes to the regulations, several of the forms and worksheets used in charitable gaming have also been updated, including the forms for the application and the financial reports. We’re working to get them uploaded to this site as soon as possible. Once posted, these forms and worksheets can be found on our website by hovering your mouse over the “Resources” tab in the yellow bar at the top of the page, then clicking “Applications and Reports.”
The new regulations can be viewed on the Legislative Research Commission (LRC) website. (Note: As of Jan. 8, 2019, the LRC had not updated the regulations, so they are still listed as “proposed,” but the final versions will be posted soon.).
The Kentucky General Assembly passed House Bill 354 during its
2019 session. This bill amends KRS chapter 139.200 to exclude from
taxation admissions charged by nonprofit educational, charitable, or religious
institutions. This bill became effective immediately upon the Governor's
signature on March 26, 2019. Thus, as of March 26, 2019, licensed
charitable organizations are no longer required to pay a tax on the sales of
admission to charitable gaming events such as bingo.
If you are completing a CG-4 Application for a Facility License,
please note that if your facility does not currently have two (2) or more
licensed charitable organizations conducting charitable gaming at that
location, you will NOT meet qualifications for licensure as a Facility
per KRS 238.505(11) "Charitable
gaming facility" means a person, including a licensed charitable
organization, that owns or is a lessee of premises which are leased or
otherwise made available to two (2) or more licensed charitable organizations,
other than itself, during a one (1) year period for the conduct of charitable
Pursuant to KRS 238.570, as of Oct. 1, 2017, the fee on charitable gaming gross receipts will be .00957. The fee will be applied beginning with all 2017 4th Quarter Financial Reports and 2017 Annual Financial Reports.
Oct. 30, 2017 Notice to Distributors
Distributors are reminded to list on their quarterly reports all invoices that they originate and issue to licensed organizations for the sale or lease of charitable gaming supplies. The Department has received reports that are incomplete and have failed to list some of these transactions. Any sale or lease that is not invoiced by you should not be listed on the quarterly report. Failure to submit a complete and accurate report could result in a violation being issued.
Taxability of Charitable Gaming Supplies:
Kentucky Department of Revenue's response related to taxability of charitable gaming supplies by tax-exempt entities -- Charitable Gaming Supplies
We are on Facebook!
The Department of Charitable Gaming now has a Facebook page! It will consist of announcements, live interactive training sessions and other information of interest to our licensees. Please click on the link to the right and "like" our page to stay up to date!
Check out our newest video about FaceBook Live Training!