特别活动是为慈善事业筹集资金的一种流行方式. 当这些活动包括游戏活动时, 比如宾果游戏, 莱佛士, 赌场之夜和扑克锦标赛, 他们可以用更大的钱包吸引大批人群. 然而, beware: overlooking the compliance requirements can land a not-for-profit organization in hot water with federal and state regulators.
The following is a detailed discussion of important compliance considerations related to NFP gaming activities. 最后提供了指向其他资源的链接和摘要信息图.
合规方面的考虑
从监管者的角度理解游戏很重要. Most states permit tax-exempt organizations to undertake some sort of gaming activities, but there are limitations that vary from state to state that are designed to protect a state’s residents from wrongdoing. Regulators view gaming as a gambling activity because participants are at risk of receiving nothing in return for their amount paid. 话虽如此, certain activities you might think are gaming are not classified as such by the IRS, 包括机会图纸和拍卖, 无论是沉默还是活着.
在进行游戏活动时, 不管是单独的还是在一个特别的场合, 请记住以下几点:从IRS 990表报告的角度来看, the income and expenses of gaming activities need to be tracked and reported separately.
即使游戏发生在同一事件中(例如, 在你的年度晚会上抽奖), 来自抽奖的金额需要单独跟踪. 要做到这一点, some organizations will assign separate volunteer(s) the responsibility to sell gaming paraphernalia (like raffle tickets, chips or bingo cards) and keep the cash box and receipts separate from admission ticket sales and donations.
It is most likely that a gaming activity will need to be registered with state, 可能是本地的, 当局在它进行之前, 与其他特殊事件相反.
Many states limit the organization’s ability to spend the proceeds from gaming activities. 例如, 在加州, a minimum of 90% of the proceeds from a gaming activity need to be used in the furtherance of the organization’s exempt purposes, 这是, 它的使命.
It is important that the conducting of a gaming activity not result in a recognized loss for the exempt organization since gaming activities do not generate contributions revenue.
表格990
The following Parts/Lines/Schedules of the IRS Form 990 usually need to be completed by an exempt organization conducting a gaming activity:
第四部分, 第19行问“该组织是否报告超过15美元?,在第VIII部的博彩活动的总入息中，拨出8,000元, 第9行一个? 如果“是”，请填写附录G第III部分.
第五部分，关于填写W-2G表格的1b行
第八部分, Line 1g regarding the receipt of non-cash contributions by the exempt organization
第八部分, 第9行不同于其他特殊事件的筹款人, there is generally no recognition of contributions revenue since a gaming activity is essentially gambling
安排G, Part III reports supplemental information regarding gaming activities and is required if the organization reported more than $15,从博彩总收入中抽取1万美元
附表M报告非现金贡献, 例如, 如果一个抽奖项目最初是捐赠给豁免组织
从事非法活动的后果
在进行游戏活动时, 重要的是要确保这是合法的，因为, 如果不是, then all the income from the conducting of an illegal gaming activity will be classified as unrelated business income that can result in a tax liability. 例如, if an exempt organization does not obtain a license or permit to conduct a gaming activity in a particular state, 这种赌博活动可能会被认为是非法的. 关于附表G有几个问题, Part III of the Form 990 (Lines 11-12) which address whether an exempt organization is properly licensed or registered to conduct a gaming activity in a particular state.
奖项授予
个人获奖, 无论是现金还是非现金, 在赌博活动中，他们的奖金要缴纳个人所得税. Organizations may be required to file IRS Form W-2G to the gaming activity winner by January 31 of the subsequent tax year and to the IRS by the end of February of the subsequent tax year. A Form W-2G generally needs to be filed for a bingo winner winning more than $1,200 or a raffle winner winning more than $600 (please note the 300 times wager exception to filing a Form W-2G). 与准备表格W-2G有关, the exempt organization conducting a gaming activity may also have an obligation to withhold amounts from the winnings of a gaming activity participant. This withholding requirement (generally 25%) can be quite problematic when a non-cash item is being raffled by the exempt organization. The exempt organization also needs to be cognizant of the applicable backup withholding rules when a gaming activity winner does not provide the exempt organization with their social security number on a Form W-9.
其他的考虑
Other considerations when an exempt organization conducts a gaming activity are as follows:
You need to disclose prominently on gaming materials such as raffle tickets that amounts paid are not deductible as charitable contributions.
您的组织可能需要归档
if the person receiving the winnings is not the actual winner of the gaming activity or is a member of a group of winners.
You may have a tax liability with respect to the income generated under the unrelated business income tax (UBIT) rules, 如果游戏活动定期进行.
You will have a tax liability with respect to income generated if the gaming activity is illegally carried on (例如, not following all the applicable rules regarding the conducting of bingo in a particular state).
It is highly recommended that an exempt organization conducting a raffle have an attorney draft raffle rules (which would include provisions regarding ticket minimums, 选择奖, 等.)
额外的资源
The AICPA’s 非营利性 Section has published various resources related to this topic. 点击下面的链接访问这些新资源.