INDIANA GAMING COMMISSIONCHARITY GAMING DIVISION

Seminar 2014

Director Diane FreemanExecutive Director Ernest E. Yelton

1. No Smoking on State Campus 2. Reentrance to building 3. Schedule review 4. Cell phones 5. Bathrooms 6. Parking 7. Lunch 8. Attendance

• Now that charges have been filed.

• We were going to take it seriously before.

• They were handling everything so we didn’t do anything.

• But they gave us a report after every game.

• They said not to worry about it.

• I know they reported everything like they should, why wouldn’t they?

• I assure you we will take it seriously now!

• If you fine us we will have to close our doors.

• If it is truly one of your top sources of income why would you not make sure to conduct this business properly?

• They give us nothing but grief over doing it legally….Put them on the committee.

• We don’t have the money to renew our license!

• Voluntary Compliance

• That is our goal….

Qualified 3200 Organizations Raise money for your charitable

purposes Using your volunteers (can’t pay) 8 types of licenses Singles/Annuals Single---date, time, location specific Annual----3 days a week time and

location specific Exempt Events Illegal Gaming 3-elements Operators vs. Workers duties and

responsibilities

(1) a member of a qualified organization who has oversight of or is responsible for performing functions directly associated with critical aspects of gaming activities, including, but not limited to: (A) accounting for money received and disbursed at the

charity gaming event; (B) keeping records of the charity gaming event; (C) announcing the letter-number combination at a bingo

event; (D) conducting:

(i) the winning draw for a raffle; (ii) a qualified drawing; (iii) a winner take all drawing; or (iv) a door prize drawing;

(E) determining the winner in a guessing game or a water race;

(F) determining the flare and seal card winner; (G) controlling the mixing and distributing of pull-tabs; (H) redeeming a pull-tab, punchboard, or tip board valued at

more than fifty dollars ($50); or (I) performing a task of a worker; or

(2) a remunerated bartender designated on a qualified organization's annual PPT license or annual raffle license.

(1) Selling pull-tabs, punchboards, and tip boards. (2) Selling bingo supplies. (3) Dealing cards at a card game other than a

qualified card game. (4) Selling tickets or chances to an allowable event. (5) Redeeming pull-tabs, punchboards, and tip

boards valued at fifty dollars ($50) or less.

Bingo Charity Game Night Raffle Annual PPT Door Prize Water Race Guessing Game Festival Exempt Events

Commission may conduct investigations to provide for the security and integrity of the operation of allowable events.

Enter the premises where an allowable event is or has been conducted.

Remove necessary equipment. Full access to all financial records. Inspect the premises.

• Failure to maintain accurate financial records.• Operators not on license.• “No Tipping” signs not posted.• Participation in games by operators/workers.• License (s) not posted.• No separate/segregated charity gaming account.• Transfer of money from charity gaming account.• Contracting• Illegal games: ie NASCAR BOARDS, Night at the

Races, Internet Sweepstakes, Charity Mania• Gaming without a License---but we did not keep

any money!!!!!!

Checks, Debit Cards, Cash Electronic Transfers to buy from

Distributor Computer records not supported with

original accounting documents (Event Summary Report)(You are required to use ESR)

Bingo Caller not an operator Grandfathered equipment No profit on cumulative totals

Paying of Worker/Operators Multiple licenses all money into one account. Queen of Hearts (similar boards) Raffle boards Raffle vs. Bingo License. Amusement machines paying out Bar Bingo….Working Bartender cannot run

Bingo Donations at gaming events—listen

carefully…

Indiana Code 4-32.2-5-3 (a) states that all net proceeds from an allowable event may be used only for the lawful purposes of the qualified organization. Below is a list of items for which charity gaming funds may be used. Expenses must be related to the purpose of the organization as outlined in the organization’s constitution or by-laws. This list may not be all inclusive. Other expenses not listed below are to be approved by the Commission.

Donations of money given to an individual or organization must be by check written directly from the organization’s charity gaming account. Items (clothing, food, house wares) donated to an individual or organization must be purchased by check written directly from the charity gaming account. You must have a receipt to verify the expense and to whom the item(s) was donated. If you are reimbursing an individual, a receipt must be obtained from that individual and payment must be issued by check from the charity gaming account.

Funds from the charity gaming account can not be transferred to other financial accounts.

Donations of money or items issued to organizations or individuals

Mortgage/Rent Payments Property tax Insurance on building where organization is located and/or

where the organization conducts gaming Utilities – Electric, Water, Gas, Telephone, Internet, does not

include cable television Maintenance – Inside and outside – including, but not limited

to, expenses such as snow and trash removal, lawn care, etc...

Remodeling/Improvements (this does not include improvements specific to the Bar, Kitchen or Restaurant areas)

Security systems and monitoring. An organization may employ not more than three (3) nonmember Indiana law enforcement officers or private detectives properly licensed in Indiana to perform security services during an allowable event. An organization may not use more than three (3) security personnel unless the organization has prior written approval of the executive director or the executive director's designee.

Contracts for janitorial services, but not janitor salaries Monthly Tax Return for Wagers, Federal Form 730 Occupational Tax and Registration Return for Wagering,

Federal Form 11-C Attorneys retained for the organization’s creation or for

charity gaming related issues CPA’s/Accountants – Specific to charity gaming related

issues Charity gaming equipment, supplies and devices Charity gaming license fees Charity gaming specific printing , such as newspapers

postings, advertisements or flyers Travel and lodging to and from charity gaming

informational seminars Travel and lodging by specific members, if required by the

organization’s constitution or bylaws to attend such meetings

Salaries / Benefits (i.e. insurance, 401k). Health Insurance (exception for required slip/fall

in a lease agreement). Taxes – employee federal, state or county

withholding taxes, sales tax, etc. Alcoholic Beverage Taxes. Alcohol, Beer, Wine, etc.

CG-8, Annual License Financial Report CG-21, Annual License Gross Receipts

Report CG-DIST, Charitable Contribution

Distribution List CG-INV, Ending Inventory Statement

CG-9, Single Event License Financial Report

CG-22, Single Event Annual Gross Receipts Report

CG-DIST, Charitable Contribution Distribution List

CG-INV, Ending Inventory Statement

CG-9, Single Event License Financial Report, is due 10 days after the conclusion of the event.

CG-22, Single Event Annual Gross Receipts Report, is due August 15th. The accounting period will be July 1 through June 30 of each year.

Bingo – Event Summary Report Charity Game Night – Event Summary

Report Raffle – Event Summary Report PPT – Event Summary Report Door Prize – Event Summary Report Festival – Event Summary Report Water Race – Event Summary Report Guessing Game – Event Summary Report ESR is required for each and every event Determines cash bank deposit for your

event