Effective immediately for the 3rd Quarter 2025 reports! The charitable gaming fee is fifty-three hundredths of one percent 0.53% of an organization's gross receipts derived from charitable gaming. To calculate the fee your organization owes, multiply the gross receipts by .0053. This only applies to licensed charitable organizations. The fee on charitable gaming gross receipts does not apply to exempt organizations.
Charitable gaming licensees who still need to file the 2nd Quarter 2025 report, the charitable gaming fee .575% of an organization's gross receipts from charitable gaming. To calculate the fee your organization owes, multiply the gross receipts by 0.00575. This only applies to licensed charitable organizations. The fee on charitable gaming gross receipts does not apply to exempt organizations.
The applications, reports and forms used by the Office of Charitable Gaming (OCG) can be found below. They are designed for licensees to save to their office computer. This allows licensees to update required information on applications, forms or reports for submission to the OCG as needed.
Forms can be submitted via mail to:
Office of Charitable Gaming
4047 Iron Works Parkway
Lexington, KY 40511
Information Regarding Session and Event Worksheets
Worksheets for use by licensed charitable organizations and are designed to record information relative to specific charitable gaming activities in an accessible and user-friendly format.
Some licensees may compile charitable gaming records in substantially the same format as these worksheets. Some licensees may utilize more sophisticated record-compiling practices and others may use less sophisticated practices. However, the information captured on these suggested worksheets, if provided to the Office of Charitable Gaming by a licensee in the submission of its quarterly reports, is sufficient to enable the licensee to minimally satisfy its charitable gaming reporting obligations imposed in KRS 238.550.
Use of these worksheets does not guarantee that a licensee will operate its gaming activities at a profit, nor does use of them guarantee that a licensee will fulfill its retention obligations imposed in KRS 238.536(1). The Office of Charitable Gaming makes no representation that use of these worksheets is designed to, or will in fact, accomplish such results.
The results obtained through use of these suggested worksheets may vary from licensee to licensee and may also be affected by variables that lie outside the control of both the licensee and Office of Charitable Gaming. Use of these worksheets is optional and not required. Any licensee using them should contact the Office of Charitable Gaming with questions concerning them.
