Mississippi Administrative Code
Title 13 - Gaming
Part 10 - CHARITABLE GAMING
Chapter 5 - BINGO REQUIREMENTS
Rule 13-10-5.4 - Value of Prizes
Current through September 24, 2024
(a) The value of all non-cash prizes shall be equal to the fair market value or normal and reasonable selling price of such prize.
(b) If the prize has been donated to the charitable organization, then the donor of such prize shall prepare an invoice or statement to the charitable organization which states that the item is donated to the charitable organization and states the normal selling price or fair market value of such item. This documentation will be attached to the session report in which the prize was awarded.
(c) The value of the non-cash prize is included in the total prize limitation which may be awarded for any session.
(d) The value of donated prizes may not be reported as an expenditure.
Miss. Code Ann.§§ 97-33-67(2) and 97-33-71(1)(e).