Current through Register Vol. 63, No. 12, December 1, 2024
(1) Every applicant for a license to conduct
bingo, raffle games, or Monte Carlo events must:
(a) Be organized primarily for purposes other
than the operation of bingo, raffle games, or Monte Carlo events;
(b) Have a valid organizational governing
structure, and the members of the governing structure must exercise independent
control over the organization's activities and budget;
(c) Be exempt from the payment of federal
income taxes and have held that exempt status for at least one year preceding
its application for a license. The application must be accompanied by a copy of
a determination letter from the Internal Revenue Service, verifying tax exempt
status or, if the organization qualifies for tax exempt status other than
pursuant to IRC 501(c), a signed opinion letter from an attorney or certified
public accountant stating that the organization holds tax exempt status and
citing the relevant provisions of the Internal Revenue Code which support the
tax exempt status. If an Internal Revenue Service determination letter is dated
less than one year prior to the date of application to the Department, the
applicant shall have the burden of demonstrating that it has met all
organizational and operational tests for the exempt status and has been
organized primarily for charitable, fraternal or religious purposes for a
period of not less than one year prior to the date of the application. Any
applicant that claims its tax exempt status through a ruling by the Internal
Revenue Service as to its parent organization's tax exempt status must
demonstrate that it is covered by such a ruling. The applicant must have been
chartered by the parent organization for a period of one year preceding its
application for a license.
(2) No joint license for conducting bingo,
raffle games, or Monte Carlo events will be issued to two or more
organizations. However, the Department may grant approval for a licensee to
share the operation of the games with other organizations which would otherwise
qualify for a license under section (1) of this rule.
(3) Licenses to conduct bingo, raffle games,
or Monte Carlo events may not be transferred or assigned.
(4) A licensee shall promptly notify the
Department if the licensee loses its federal tax exempt status. A license
ceases to be valid if the licensee loses its tax exempt status.
Statutory/Other Authority: ORS
167.118 & ORS
464.250
Statutes/Other Implemented: HB 3009 &
1997
