Transcript INDIANA GAMING COMMISSION CHARITY GAMING DIVISION Seminar 2014 Director Diane Freeman Executive Director Ernest E.

INDIANA GAMING COMMISSION
CHARITY GAMING DIVISION
Seminar 2014
Director Diane Freeman
Executive Director Ernest E. Yelton
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1. No Smoking on State Campus
2. Reentrance to building
3. Schedule review
4. Cell phones
5. Bathrooms
6. Parking
7. Lunch
8. Attendance
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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.
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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.
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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.
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We don’t have the
money to renew our
license!
Voluntary
Compliance
That is our goal….
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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
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(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.
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(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.
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Bingo
Charity Game Night
Raffle
Annual PPT
Door Prize
Water Race
Guessing Game
Festival
Exempt Events
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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.
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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!!!!!!
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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
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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…
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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.
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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.
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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
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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.
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CG-8, Annual License Financial Report
CG-21, Annual License Gross Receipts Report
CG-DIST, Charitable Contribution
Distribution List
CG-INV, Ending Inventory Statement
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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
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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.
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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