Iowa Charitable Gambling License



The Iowa Alcoholic Beverages Division issues licenses and permits as specified by Iowa law. License classifications fall into three main categories – retail, wholesale, and manufacture/import. Although seasonal licenses are available in certain classifications, most licenses expire one year from the date of issuance. You will receive 10 Free Spins on Iowa Charitable Gambling License signup after mobile verification. BGO offers 100% deposit bonus up to £200 for UK players. Bonus is active for 7 days from activation and it can only be played on selected games. Wagering requirement on 40x before you can make a withdrawal and wagering is with real money first.

Residents and Part-year Residents of Iowa. Winnings from all types of gambling, including charitable gambling, casinos, bingo, raffles, state lotteries, and dog and horse track betting, must be reported as 'Other Income' on line 14 on the IA 1040. If you itemize, you may claim gambling losses as a miscellaneous deduction on Iowa Schedule A. 2016 Iowa Code Title III - PUBLIC SERVICES AND REGULATION Chapter 99B - SOCIAL AND CHARITABLE GAMBLING. Section 99B.1 - Definitions. Section 99B.2 - Administrative rules. Section 99B.3 - License denial, suspension, and revocation. Section 99B.4 - Penalties. Section 99B.5 - Allowable forms for payment. The most commonly exempted activities are bingo and charitable raffles as well as certain types of casino games. Hawaii and Utah do not have any charitable gaming laws. The charitable gaming laws from all states that have them are listed in the table below. To view the applicable state law click on the name of the state.

NOTICE: The DIA website is available only for filing an online annual gambling report. If you want to apply for a social or charitable gambling license, you will need to fill out a paper application. Please download the appropriate application below and mail the completed packet including payment to our office.

You may obtain a paper copy of the annual gambling report by contacting our office either by phone at 515.281.6848 or by email at [email protected] This report is due on Jan. 31 each year and covers the previous calendar year. A notice is mailed in early January each year to all nonprofit organizations that had a license at any point during the reporting period. The notice includes instructions on where and how to complete the annual report.

The Social and Charitable Gambling Unit administers Iowa Code Chapter 99B, which regulates games of skill or chance, raffles, bingo, social gambling and amusement devices. Qualified organizations may obtain a social or charitable gambling license to conduct fund-raising activities benefiting educational, civic, public, charitable, patriotic, or religious purposes.

Gambling

Sales Tax Information

Gambling receipts are subject to Iowa sales tax, even for nonprofit organizations. All taxes are payable to the Iowa Department of Revenue, and should not be submitted to DIA. More information about taxes on gambling receipts can be found on the Iowa Department of Revenue website.

Types of Gambling Licenses

In order to conduct charitable gambling activities, a nonprofit organization will first need to obtain a Charitable Gambling License. The Charitable Gambling License applications describe the various types of gambling activity that are permitted by the licensees. The only gambling activities authorized under these licenses are bingo, raffles, and games of skill and chance.

A license must be issued by DIA before gambling takes place, including the promotion and sale of tickets. Applications should be received by DIA at least 30 days prior to the intended start of activity.

The type of license you need will depend on the period of time for which you plan to conduct gambling activity in your organization.

  • Qualified Organization License, 14-Day($15)
  • Qualified Organization License, 90-Day($40)
  • Qualified Organization License, 180-Day($75)
  • Qualified Organization License, One-Year($150)
  • Qualified Organization License, Two-Year($150)
  • Bingo at a Fair or Festival License($50)
  • Very Large Raffle License ($100)
License
Type/Gambling
Activity Permitted
Two-Year
Qualified
Organization*
One-Year
Qualified
Organization
180-Day
Qualified
Organization
90-Day
Qualified
Organization
14-Day
Qualified
Organization
Bingo at a
Fair or
Festival
BingoThree occasions per
week/15 occasions
per month
Not
allowed
Not
allowed
Not
allowed
Two total
occasions
One occasion
per day for
length of event
Games of
Skill & Chance
Unlimited
carnival-style
games
Not
allowed
Not
allowed
Not
allowed
Unlimited
carnival-style
games
Not
allowed
Game NightOne per
calendar
year
One per
calendar year
One per
calendar
year
One per
calendar
year
One per
calendar
year
Not
allowed
Very Small/
Small Raffles
UnlimitedUnlimitedUnlimitedUnlimitedUnlimitedNot
allowed
Large RafflesOne per
calendar
year
Eight per license
period w/each
raffle conducted in a
different county
One per
calendar
year
One per
calendar
year
One per
calendar
year
Not
allowed
Very Large
Raffles**
One per calendar
year w/additional Very
Large Raffle License
One per calendar
year w/additional Very
Large Raffle License
Not
allowed
Not
allowed
Not
allowed
Not
allowed
Electronic RafflesOne small raffle
per day; One large
raffle per calendar year
Not
allowed
Not
allowed
Not
allowed
Not
allowed
Not
allowed


*An organization requesting a Two-Year Qualified Organization License must have been in existence for at least five years.
**In addition to a One-Year or Two-Year Qualified Organization License, organizations wishing to conduct a Very Large Raffle will need to complete a separate Very Large Raffle License Application.

Definitions

  1. Bingo Conducted at a Fair or Community Festival – License that allows bingo to be conducted for the duration of a fair or community festival of no more than six consecutive days in length held by a community group. Bingo occasions held under this license shall not be counted in determining whether a qualified organization has conducted the maximum three occasions per week or 15 occasions per month.
  2. Community Festival – A festival of no more than six consecutive days in length held by a community group.
  3. Community Group – An Iowa nonprofit, tax-exempt organization which is open to the general public and established for the promotion and development of the arts, history, culture, ethnicity, historical preservation, tourism, economic development, festivals or municipal libraries. “Community group” does not include a school, college, university, political party, labor union, fraternal organization, church, convention or association of churches or organizations operated primarily for religious purposes, or which are operated, supervised, controlled or principally supported by a church, convention of association of churches.
  4. Games of Skill and Chance – Includes but not limited to carnival-style games. They do not include casino-style games (See Game Night).
  5. Game Night – An event at which casino-style games may be conducted, in addition to games of skill and games of chance, within one consecutive 24-hour period.
  6. Raffle – A lottery in which each participant buys an entry for a chance at a prize with the winner determined by a random method and the winner is not required to be present to win. For raffles, the license duration must include your advertising, ticket sales, and drawing of the winner(s). A combination of licenses may be used to obtain the requested length of time.
  7. Very Small Raffle – A raffle where the total value of cash and/or merchandise prizes is $1,000 or less and the value of all entries sold is $1,000 or less, or the total value of donated merchandise prizes is $5,000 or less and the value of all entries sold is $5,000 or less.
  8. Small Raffle – A raffle where the total value of cash and/or prizes is more than $1,000 but not more than $10,000.
  9. Large Raffle – A raffle whether the total value of cash and/or prizes is more than $10,000 but not more than $100,000.
  10. Very Large Raffle – A raffle where the total value of cash and/or prizes is more than $100,000 but not more than $200,000 or if the prize is real property.

Social Gambling License for Beer and Liquor Establishments

Authorizes small stakes card and parlor games between individuals (i.e., euchre, hearts, pitch, pinochle, gin rummy, poker, cribbage, pepper, darts, and billiards). Additionally, this license allows the establishment to conduct sports betting pools.

A license must be issued by DIA before gambling takes place, including the promotion. Applications should be received by DIA at least 30 days prior to the intended start of activity.

  • License duration: Two years
  • Cost: $150
Application

Access the Social Gambling License Application.

Social Gambling License for Public Place, No Alcohol Allowed

Authorizes patrons to socially gamble amongst themselves in the licensed establishment on small stakes card and parlor games (i.e., euchre, hearts, pitch, pinochle, gin rummy, poker, cribbage, pepper, darts, and billiards). This license does not allow sports betting pools.

License

A license must be issued by DIA before gambling takes place, including the promotion. Applications should be received by DIA at least 30 days prior to the intended start of activity.

  • License duration: Two years
  • Cost: $100

The following activities are NOT permissible under this license:

  • Raffles
  • Bingo
  • Poker tournaments
  • Poker runs
  • Roll-of-the-day
  • Bookmaking
  • Casino-style games other than poker

Access the Social Gambling License Application.

Iowa Code section 99B.6(7) permits the those with a two-year Social Gambling License for Beer and Liquor Establishments (see tab above) to conduct a sports betting pool under certain circumstances. There is no additional cost to conduct a sports-betting pool.

Contact us with questions.

'Amusement concession' means a game of skill or game of chance with an instant win possibility where, if the participant completes a task, the participant wins a prize. 'Amusement concession' includes but is not limited to carnival-style games that are conducted by a person for profit. 'Amusement concession' does not include casino-style games or amusement devices required to be registered pursuant to section 99B.53.

Iowa Charitable Gambling License Application

Iowa charitable gambling license application

Games may only be conducted after a license has been issued by DIA. Applications should be received by DIA at least 30 days prior to the intended start of activity.

  • License duration: One year
  • Cost: $50 per game

View or download the Amusement Concession License Application.

§ 99B.1Definitions
§ 99B.2Administrative rules
§ 99B.3License denial, suspension, and revocation
§ 99B.4Penalties
§ 99B.5Allowable forms for payment
§ 99B.6Attorney general and county attorney — prosecution.
§ 99B.7Division of criminal investigation
§ 99B.8Tax on prizes
§ 99B.9AExceptions for certain areas
§ 99B.10Electrical and mechanical amusement devices — penalties.
§ 99B.11Definitions
§ 99B.12Qualified organization licenses — general provisions — types of licenses.
§ 99B.13Licensed qualified organizations — general requirements.
§ 99B.14Distribution of proceeds — licensed qualified organizations.
§ 99B.15Prizes awarded by licensed qualified organizations
§ 99B.16Records and reports — licensed qualified organization.
§ 99B.18Company games
§ 99B.21Bingo
§ 99B.22Bingo conducted at a fair or community festival
§ 99B.23Bingo — licensing exception.
§ 99B.24Raffles
§ 99B.25Electronic raffles
§ 99B.26Game nights
§ 99B.27Card game tournaments conducted by qualified organizations representing veterans
§ 99B.31Amusement concessions
§ 99B.32Manufacturers and distributors — bingo equipment and supplies — electronic raffle systems — transfer or use.
§ 99B.41Definitions
§ 99B.42Social gambling general requirements
§ 99B.43Social gambling in licensed alcohol establishments
§ 99B.44Social gambling in public places
§ 99B.45Social gambling between individuals
§ 99B.51Definitions
§ 99B.52Electrical or mechanical amusement devices
§ 99B.53Electrical or mechanical amusement devices — registration required.
§ 99B.54Electrical or mechanical amusement devices — criminal penalties.
§ 99B.55Revocation of registration — electrical or mechanical amusement devices — suspension of liquor license or beer permit.
§ 99B.56Electrical or mechanical amusement device manufacturers, distributors, and for-profit owners — registration.
§ 99B.57Registered electrical or mechanical amusement devices — persons under twenty-one — penalties.
§ 99B.58Electrical or mechanical amusement devices — special fund.
§ 99B.61Bona fide contests
§ 99B.62Game nights — licensing exceptions.

Iowa Charitable Gambling License Plate

Terms Used In Iowa Code > Chapter 99B

Iowa Charitable Gambling License Application

  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Amusement concession: includes but is not limited to carnival-style games that are conducted by a person for profit. See Iowa Code 99B.1
  • Amusement device: means an electrical or mechanical device possessed and used in accordance with this chapter. See Iowa Code 99B.1
  • Applicant: means an individual or an organization applying for a license under this chapter. See Iowa Code 99B.1
  • Bingo: means a game, whether known as bingo or any other name, in which each participant uses one or more cards each of which is marked off into spaces arranged in horizontal and vertical rows of spaces, with each space being designated by number, letter, symbol, or picture, or combination of numbers, letters, symbols, or pictures. See Iowa Code 99B.1
  • Bingo occasion: means a single gathering or session at which a series of bingo games is played. See Iowa Code 99B.1
  • Bookmaking: means the determining of odds and receipt and paying off of bets by an individual or publicly or privately owned enterprise not present when the wager or bet was undertaken. See Iowa Code 99B.1
  • Build-up or pyramid: means a raffle or a game in which a prize must be returned in order to play another game or to be eligible for another bigger prize, a game in which a prize must be forfeited if a later game is lost, or a raffle which is multi-step and requires the participant to win at multiple steps to win the grand prize. See Iowa Code 99B.1
  • Casino-style games: means any house banking game, including but not limited to casino-style card games such as poker, baccarat, chemin de fer, blackjack, and pai gow, and casino games such as roulette, craps, and keno. See Iowa Code 99B.1
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Department: means the department of inspections and appeals. See Iowa Code 99B.1
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Fair: means an annual fair and exposition held by the Iowa state fair board and any fair event conducted by a fair under the provisions of chapter 174. See Iowa Code 99B.1
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • Gambling: means any activity where a person risks something of value or other consideration for a chance to win a prize. See Iowa Code 99B.1
  • Game night: means an event at which casino-style games may be conducted, in addition to games of skill and games of chance, within one consecutive twenty-four-hour period. See Iowa Code 99B.1
  • Game of chance: means a game whereby the result is determined by chance and the player in order to win completes activities, such as aligning objects or balls in a prescribed pattern or order or makes certain color patterns appear. See Iowa Code 99B.1
  • Game of skill: means a game whereby the result is determined by the player's ability to do a task, such as directing or throwing objects to designated areas or targets, or by maneuvering water or an object into a designated area, or by maneuvering a dragline device to pick up particular items, or by shooting a gun or rifle. See Iowa Code 99B.1
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Gross receipts: means the total revenue received from the sale of rights to participate in a game of skill, game of chance, bingo, or raffle and admission fees or charges. See Iowa Code 99B.1
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Licensed qualified organization: means a qualified organization that is issued a license under this chapter and that complies with the requirements for a qualified organization issued a license under this chapter. See Iowa Code 99B.1
  • Livestock: includes but is not limited to an animal classified as an ostrich, rhea, or emu. See Iowa Code 4.1
  • Merchandise: includes lottery tickets or shares sold or authorized under chapter 99G. See Iowa Code 99B.1
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • month: means a calendar month, and the word 'year' and the abbreviation 'A. See Iowa Code 4.1
  • Net receipts: means gross receipts less amounts awarded as prizes and less state and local sales tax paid upon the gross receipts. See Iowa Code 99B.1
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: means individual, corporation, limited liability company, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, or any other legal entity. See Iowa Code 4.1
  • property: includes personal and real property. See Iowa Code 4.1
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Qualified organization: means an organization that has an active membership of not less than twelve persons, does not have a self-perpetuating governing body and officers, and meets any of the following requirements:
  • Raffle: means a lottery in which each participant buys an entry for a chance at a prize with the winner determined by a random method and the winner is not required to be present to win. See Iowa Code 99B.1
  • real property: include lands, tenements, hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Iowa Code 4.1
  • Rule: includes 'regulation'. See Iowa Code 4.1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words 'United States' may include the said district and territories. See Iowa Code 4.1
  • United States: includes all the states. See Iowa Code 4.1
  • week: means seven consecutive days. See Iowa Code 4.1
  • year: means twelve consecutive months. See Iowa Code 4.1