Current through Register Vol. 48, No. 38, September 20, 2024
a)
Eligibility. To be eligible for a regular license, an organization must have
been organized in Illinois. It must have been in existence continuously during
the entire five-year period preceding application, and during that period must
have had a bona fide membership engaged in carrying out its stated objectives
on a regular basis. The five year requirement shall be reduced to two years, as
applied to a local organization which is affiliated with and chartered by a
national organization which meets the five year requirement (Section 2 of the
Act). To be "chartered" by a national organization, an Illinois organization
must have a document issued by the national organization formally authorizing
the establishment of the Illinois organization. The organization must be
conducted on a not-for-profit basis with no personal profit inuring to anyone
as a result of the operation, and must fall within one of the following
categories:
1) Charitable Organization: an
organization organized and operated to benefit an indefinite number of the
public (Section
1.1 of the Act);
2) Educational Organization: an organization
organized and operated to provide systematic instruction in useful branches of
learning by methods common to schools and institutions of learning which
compare favorably in their scope and intensity with the course of study
presented in tax-supported schools (Section
1.1 of the Act). Public
schools and school districts are not eligible for regular licenses.
Organizations affiliated with public schools, such as booster clubs, may be
eligible if they fall within any of the other categories listed in this
Section;
3) Religious Organization:
any church, congregation, society or organization founded for thepurposeof
religious worship (Section
1.1 of the Act);
4) Fraternal Organization: an organization of
persons, including but not limited to ethnic organizations, having a common
interest, organized and operated exclusively to promote the welfare of its
members and to benefit the general public on a continuing and consistent basis
(Section
1.1 of the Act);
5) Veterans' Organization: an organization
comprised of members of which substantially all are individuals who are
veterans or spouses, widows, or widowers of veterans, the primary purpose of
which is to promote the welfare of its members and to provide assistance to the
general public in such a way as to confer a public benefit (Section
1.1 of the Act);
6) Labor Organization: an organization
composed of labor unions or workers organized with the objective of betterment
of the conditions of those engaged in such pursuit and the development of a
higher degree of efficiency in their respective occupations (Section
1.1 of the Act);
7) Youth Athletic Organization: an
organization having as its exclusive purpose the promotion and provision of
athletic activities for youth aged 18 and under (Section
1.1 of the Act). Marching
bands and drum and bugle corps are considered to promote and provide athletic
activities. A youth athletic organization otherwise eligible for a regular
license does not lose its eligibility because youths served by the organization
become nineteen while participating in an athletic activity with a season of
definite duration;
8) Senior
Citizens Organization: an organization or association comprised of members of
which substantially all are individuals who are 55 years of age or older, or
who are nearing the age of 55 and for whom opportunities for employment and
participation in community life are unavailable or severely limited and who, as
a result thereof, have difficulty in maintaining self-sufficiency and
contributing to the life of the community. The primary purpose of the
organization must be the promotion of the welfare of its members (Section
1.1 of the Act; Section
3.05 of the Illinois Act on the Aging [20 ILCS
105/1] ).
b) Applications. Application for a regular
license must be made on the form prescribed by the Department, and must be
accompanied by a license fee of $500 in the form of a check or money order
payable to the Illinois Department of Revenue, and by the following documents
and information:
1) Documentary evidence
sufficient to show that the organization meets the eligibility requirements of
subsection (a) above. Such documentation should include, when applicable, a
copy of the organization's bylaws, constitution, charter, minutes of past
meetings, promotional materials, and Articles of Incorporation;
2) The names of the members of the
organization who will participate in the sale of pull tabs. The presiding
officer of the organization must certify that the persons listed are eligible
to sell pull tabs, and have been members of the organization for at least 30
days before participating in the organization's sale of pull tabs;
3) For license renewal applications, a
report, on a form provided by the Department, accounting for the disposition of
the gross proceeds derived from the sale of pull tabs during the period covered
by the report (see Section
432.180
);
4) Any other information
requested by the Department which is necessary to establish the eligibility of
the organization for a regular license;
5) If, during a license year, any of the
information provided to the Department by the licensee changes, the licensee
must notify the Department within 20 days, in writing, of any such
changes;
6) The application form
shall include the following information:
A)
Name of organization
B)
Address
C) Mailing
Address
D) Name and address of
person responsible for filing tax returns
E) Type of organization
F) Address(es) of place where pull tabs are
to be sold
G) Does applicant own or
lease premises?
H) In what
municipality will the applicant be making the most pull tab sales in terms of
gross receipts? If you are outside any municipality, in what county?
I) Tax registration or license number (if
registered with the Illinois Department of Revenue under any Illinois tax
Act)
J) Number of members in good
standing
K) How long has
organization had a bona fide membership engaged in carrying out its
objectives?
L) Place and date of
incorporation of organization
M) If
not a corporation, state how and when organized
N) Estimated amount of pull tabs and jar
games tax per calendar quarter
O)
For president of organization: name, address, home and business phone numbers,
social security number, date of birth and race
P) For secretary of organization: name,
address, home and business phone numbers, social security number, date of birth
and race
Q) For person in charge of
and primarily responsible for selling of the pull tabs: name, address, home and
business phone numbers, social security number, date of birth and
race
R) Are criteria for membership
in the organization included with the application?
S) Is documentary evidence verifying the
claimed status of the applicant as a bona fide, nonprofit religious,
charitable, labor, fraternal, educational, veteran's, youth athletic, or senior
citizen's organization included with the application?
T) Is the documentary evidence verifying that
the location(s) where you will be selling pull tabs is owned or occupied by
your organization and used for your general activities or is the location where
you conduct bingo included with the application?
U) Is a description of the activities and
programs which qualify for support from pull tabs proceeds included with the
application?
V) Is a list of your
organization's members who will be selling pull tabs included with the
application?
W) Is a completed Form
PT-12, Expenditures of Funds Earned through Pull Tabs and Jar Games, for the
past license year included with the application?
X) Signatures of officers and person
primarily responsible for the sale of the pull tabs
c) Licenses. Within 30 days after
the receipt of a completed application, the Department will attempt to approve
or deny the application. If the Department determines that an organization
meets all of the eligibility requirements of this Section, and is not
ineligible for any of the reasons stated in Section
432.150,
the Department will issue a regular license to the organization. If the
Department does not respond prior to expiration of the current license, the
licensee is no longer authorized to conduct pull tab sales until such time as
authorization is received. A regular license authorizes the licensee to sell
pull tabs only at the locations stated on the license. Such locations must be
owned or occupied by the regular licensee and used by its members for general
activities, or must be used by the regular licensee for conducting bingo (see
Section
432.160(b)
).
1) No organization may begin to sell pull
tabs without having a valid license in its possession.
2) Each license expires at midnight, June 30,
following its date of issuance, except that, beginning with applicants whose
licenses expire on June 30, 1990, the following license expiration dates and
license fees will apply:
A) Licenses in Group
1 will expire December 31, 1990. The license fee is $250;
B) Licenses in Group 2 will expire March 31,
1991. The license fee is $375;
C)
Licenses in Group 3 will expire June 30, 1991. The license fee is
$500;
D) Licenses in Group 4 will
expire September 30, 1991. The license fee is $625.
3) Each license shall be in effect for one
year from its date of issuance unless suspended or revoked by the Department
before that date. After June 30, 1990, every new license shall expire one year
from the date of issuance unless suspended or revoked. The Department cannot
prorate the $500 license fee when a license is issued for less than a full
year.
4) It is the Department's
policy to mail a renewal application to each regular licensee at least 30 days
prior to the expiration of the license. However, failure to receive a renewal
application does not excuse an organization of its obligation to submit a
renewal application prior to the expiration of its current license. If the
licensee fails to file a substantially complete renewal application prior to
the expiration of a license, the organization may continue to sell pull tabs
until the Department takes action on the renewal application. If the Department
receives a renewal application more than seven days after the expiration of a
license, the organization must immediately discontinue the sale of pull tabs
until it receives a renewed license from the Department. It must discontinue
the sale of pull tabs until a renewal license is issued.
d) Special permits. Once during each license
year a regular licensee may obtain a special permit to sell pull tabs at a
different, additional location for a period of up to ten consecutive days. To
apply for a special permit, a regular licensee must submit a written request to
the Illinois Department of Revenue, Office of Bingo and Charitable Games, P.O.
Box 19480, Springfield, Illinois 62794-9480. The request must be received at
least fourteen days before the first day of the scheduled pull tab event, and
must include a statement of the specific dates and exact location for which the
permit is requested, and the name and address of the person or organization
which owns or controls the site at which pull tabs will be sold.
