Who Can Apply for a Charitable Gaming Permit
Volunteer fire companies, veterans organizations, religious or charitable organizations, and fraternal societies that have been in existence a minimum of two years may apply for a charitable gaming permit, provided:
- The net profits from the charitable gaming event are used solely for the achievement of the purpose of the organization as described in the organization’s by-laws
- The organization at the time of application is recognized by the Internal Revenue Service (IRS) as a charitable organization as described in Section 170 of the Internal Revenue Code.
You must receive your Charitable Gaming Event permit before advertizing or holding the event.
What is Considered Charitable Gaming
State of Delaware law defines charitable gaming as “any game or scheme in which chance is the dominant factor in the game and a consideration is paid to play and a prize may be won”. Acceptable games include draw poker, stud poker, blackjack and other similar card games, big six wheels and similar devices, dice games (other than craps), and horse racing games. Slot machines, roulette, craps and baccarat games are prohibited .
Do not complete this application if you are applying for a Bingo, Instant Bingo, Raffle or Texas Hold’Em tournament permit. Applications for these types of events are available on the Forms page.
Limitations on Charitable Gaming Events
- Events are limited to six hours. Games may not begin prior to 1:30 p.m. and must conclude by 1:00 a.m.
- When a charitable gaming event is conducted in conjunction with a bazaar, carnival, festival or similar affair that is scheduled for more than one day but less than ten consecutive days, the function is considered to be one licensed event.
Applying for a Charitable Gaming Permit (First-Time Applicants)
- Enclose with your application and fee, documentation from the (IRS) dated within the past 12 months, showing proof of the following:
- Organization’s legal name
- Physical Delaware address
- EIN or Federal ID Number
- 501(c) IRS Determination
These items may be included on one or separate documents from the IRS, but all documents must be dated within the past 12 months.
- Enclose a copy of your organization’s formation documents, such as Articles of Incorporation, By-Laws, Constitution, Charter, etc. The documentation submitted must include your organization’s purpose and/or mission statement.
- Enclose a letter on your organization’s letterhead designating up to five Members-In-Charge of the charitable gaming event. The letter must grant the Member(s)-In-Charge the authority to submit charitable gaming applications on behalf of the organization, and to be responsible for all permitted charitable gaming events. The letter must be signed by an officer of the organization and dated.
Applying for a Charitable Gaming Permit (All Applicants)
- Submit a completed, signed and notarized
Application for a Charitable Gaming Permit
- Enclose non-refundable processing fee by check or money order made payable to “State of Delaware”.
- If you are relying on a group exemption letter issued to a national or parent organization, enclose a:
- signed letter from the national or parent organization on its letterhead, specifically stating that your chapter is properly affiliated, and
- current copy of the parent organization’s IRS group exemption letter dated within the past 12 months
- If the event will be held at any location other than the organization’s physical Delaware address, enclose a:
- letter from the premises owner (on owner’s letterhead) allowing your organization to hold its event(s) on a specific date, or
- copy of your lease or rental agreement.
The Board reserves the right to accept or reject any application for the conduct of a function on specially leased or donated premises.
- If a Member-In-Charge has changed since your last application, enclose a letter on your organization’s letterhead designating the new Member(s)-In-Charge. The letter must grant the Member(s)-In-Charge authority to submit charitable gaming applications on behalf of the organization and to be responsible for all permitted charitable gaming events. The letter must be signed by an officer of the organization and dated.
Application Review Process
The Board will review only applications that meet all of the following requirements:
- The application form must be complete, signed and notarized. As forms are subject to change at any time, be sure to use the current form from the Board’s website each time you apply for a gaming permit. Obsolete forms will be rejected.
- Applications must be received by the Board office no later than 10 business days before the next scheduled Board meeting in order to be added to the Board’s agenda.
- The application must be accompanied by the correct fee. Applications without fees will be rejected.
- Applications must include all supporting documentation as listed on this Instruction Sheet.
- Your organization’s After Occasion Reports (AORs) must be up-to-date. AORs are due no later than 30 days after a gaming event. If your organization’s AORs for past events are overdue, the Board will not review your application for any future event.
If your proposed event date passes before the Board reviews and approves your application, you are not permitted to hold your event. If all event dates listed on your application pass before the Board reviews and approves them, you are not permitted to hold any of the events and you will forfeit the non-refundable processing fee.
You are not permitted to submit alternate event dates to be inserted into your application if all proposed dates pass before the Board reviews and approves it. You must submit a new application and processing fee for the alternate dates.