{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/18.2-340.16.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/18.2-340.16.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/18.2-340.16.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/18.2-340.16.html"}],"law_id":70698,"edition_id":1,"section_id":70698,"structure_id":15351,"section_number":"18.2-340.16","catch_line":"Definitions","history":"1995, c. 837; 1996, c. 919; 1997, cc. 777, 838; 1998, cc. 57, 398; 1999, c. 534; 2002, cc. 282, 340; 2003, c. 884; 2006, c. 644; 2007, cc. 160, 264; 2008, cc. 387, 689; 2009, c. 121; 2010, c. 429; 2013, cc. 36, 350; 2015, cc. 502, 503; 2020, c. 982; 2021, Sp. Sess. I, c. 520; 2022, cc. 554, 609, 612, 722, 767; 2023, cc. 594, 787; 2024, cc. 445, 504.","full_text":"As used in this article, unless the context requires a different meaning:\n\t\t“Bingo” means a specific game of chance played with (i) individual cards having randomly numbered squares ranging from one to 75, (ii) Department-approved electronic devices that display facsimiles of bingo cards and are used for the purpose of marking and monitoring players’ cards as numbers are called, or (iii) Department-approved cards, in which prizes are awarded on the basis of designated numbers on such cards conforming to a predetermined pattern of numbers selected at random.\n\t\t“Bona fide member” means an individual who participates in activities of a qualified organization other than such organization’s charitable gaming activities.\n\t\t“Charitable gaming” or “charitable games” means those raffles, Texas Hold’em poker tournaments, and games of chance explicitly authorized by this article. Unless otherwise specified, “charitable gaming” includes electronic gaming authorized by this article.\n\t\t“Charitable gaming permit” or “permit” means a permit issued by the Department to an organization that authorizes such organization to conduct charitable gaming, and if such organization is qualified as a social organization, electronic gaming.\n\t\t“Charitable gaming supplies” includes bingo cards or sheets, devices for selecting bingo numbers, instant bingo cards, pull-tab cards and seal cards, playing cards for Texas Hold’em poker, poker chips, and any other equipment or product manufactured for or intended to be used in the conduct of charitable games. However, for the purposes of this article, charitable gaming supplies shall not include items incidental to the conduct of charitable gaming such as markers, wands, or tape.\n\t\t“Commissioner” means the Commissioner of the Department of Agriculture and Consumer Services.\n\t\t“Conduct” means the actions associated with the provision of a gaming operation during and immediately before or after the permitted activity, which may include (i) selling bingo cards or packs, electronic devices, instant bingo or pull-tab cards, or raffle tickets, (ii) calling bingo games, (iii) distributing prizes, and (iv) any other services provided by volunteer workers.\n\t\t“Department” means the Department of Agriculture and Consumer Services.\n\t\t“Electronic gaming” or “electronic games” means any instant bingo, pull tabs, or seal card gaming that is conducted primarily by use of an electronic device. “Electronic gaming” does not include (i) the game of chance identified in clause (ii) of the definition of “bingo” or (ii) network bingo.\n\t\t“Electronic gaming adjusted gross receipts” means the gross receipts derived from electronic gaming less the total amount in prize money paid out to players.\n\t\t“Electronic gaming manufacturer” means a manufacturer of electronic devices used to conduct electronic gaming.\n\t\t“Fair market rental value” means the rent that a rental property will bring when offered for lease by a lessor who desires to lease the property but is not obligated to do so and leased by a lessee under no necessity of leasing.\n\t\t“Gaming expenses” means prizes, supplies, costs of publicizing gaming activities, audit and administration or permit fees, and a portion of the rent, utilities, accounting and legal fees, and such other reasonable and proper expenses as are directly incurred for the conduct of charitable gaming.\n\t\t“Gross receipts” means the total amount of money generated by an organization from charitable gaming before the deduction of expenses, including prizes.\n\t\t“Instant bingo,” “pull tabs,” or “seal cards” means specific games of chance played by the random selection of one or more individually prepacked cards with winners being determined by the preprinted or predetermined appearance of concealed letters, numbers, or symbols that must be exposed by the player to determine wins and losses and may include the use of a seal card that conceals one or more numbers or symbols that have been designated in advance as prize winners. Such cards may be dispensed by mechanical equipment.\n\t\t“Jackpot” means a bingo game that the organization has designated on its game program as a jackpot game in which the prize amount is greater than $100.\n\t\t“Landlord” means any person or his agent, firm, association, organization, partnership, or corporation, employee, or immediate family member thereof, which owns and leases, or leases any premises devoted in whole or in part to the conduct of bingo games or other charitable gaming pursuant to this article, and any person residing in the same household as a landlord.\n\t\t“Management” means the provision of oversight of a gaming operation, which may include the responsibilities of applying for and maintaining a permit or authorization, compiling, submitting, and maintaining required records and financial reports, and ensuring that all aspects of the operation are in compliance with all applicable statutes and regulations.\n\t\t“Network bingo” means a specific bingo game in which pari-mutuel play is permitted.\n\t\t“Network bingo provider” means a person licensed by the Department to operate network bingo.\n\t\t“Operation” means the activities associated with production of a charitable gaming or electronic gaming activity, which may include (i) the direct on-site supervision of the conduct of charitable gaming and electronic gaming; (ii) coordination of volunteers; and (iii) all responsibilities of charitable gaming and electronic gaming designated by the organization’s management.\n\t\t“Organization” means any one of the following:\n\n1\n\nA volunteer fire department or volunteer emergency medical services agency or auxiliary unit thereof that has been recognized in accordance with § 15.2-955 by an ordinance or resolution of the political subdivision where the volunteer fire department or volunteer emergency medical services agency is located as being a part of the safety program of such political subdivision;2\n\nAn organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code, is operated, and has always been operated, exclusively for educational purposes, and awards scholarships to accredited public institutions of higher education or other postsecondary schools licensed or certified by the Board of Education or the State Council of Higher Education for Virginia;3\n\nAn athletic association or booster club or a band booster club established solely to raise funds for school-sponsored athletic or band activities for a public school or private school accredited pursuant to § 22.1-19 or to provide scholarships to students attending such school;4\n\nAn association of war veterans or auxiliary units thereof organized in the United States;5\n\nA fraternal association or corporation operating under the lodge system;6\n\nAn organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code and is operated, and has always been operated, exclusively to provide services and other resources to older Virginians, as defined in § 51.5-116;7\n\nAn organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code and is operated, and has always been operated, exclusively to foster youth amateur sports;8\n\nAn organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code and is operated, and has always been operated, exclusively to provide health care services or conduct medical research;9\n\nAn accredited public institution of higher education or other postsecondary school licensed or certified by the Board of Education or the State Council of Higher Education for Virginia that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code;10\n\nA church or religious organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code;11\n\nAn organization that is exempt from income tax pursuant to § 501(c)(3) or 501(c)(4) of the Internal Revenue Code and is operated, and has always been operated, exclusively to (i) create and foster a spirit of understanding among the people of the world; (ii) promote the principles of good government and citizenship; (iii) take an active interest in the civic, cultural, social, and moral welfare of the community; (iv) provide a forum for the open discussion of matters of public interest; (v) encourage individuals to serve the community without personal financial reward; and (vi) encourage efficiency and promote high ethical standards in commerce, industries, professions, public works, and private endeavors;12\n\nAn organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code and is operated, and has always been operated, exclusively to (i) raise awareness of law-enforcement officers who died in the line of duty; (ii) raise funds for the National Law Enforcement Officers Memorial and Museum; and (iii) raise funds for the charitable causes of other organizations that are exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code;13\n\nAn organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code and is operated, and has always been operated, exclusively to (i) promote the conservation of the environment, caves, or other natural resources; (ii) promote or develop opportunities for the use of science and technology to advance the conservation of the environment, caves, or other natural resources; and (iii) raise funds for the conservation of the environment, caves, or other natural resources or provide grant opportunities to other nonprofit organizations that are devoted to such conservation efforts;14\n\nAn organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code that manages a museum that is operated, and has always been operated, exclusively for the purposes of musical heritage and the legacy of the “1927 Bristol Sessions”;15\n\nAn organization (i) established on or before December 31, 1963, as a result of its members being prohibited from joining similar existing organizations because of laws such as the Public Assemblages Act of 1926, which required the racial segregation of all public events in the Commonwealth; (ii) that is exempt from income tax pursuant to § 501(c)(7) of the Internal Revenue Code; and (iii) that is operated, and has always been operated, for community awareness and action through educational, economic, and cultural service activities;16\n\nAn organization established on or before December 31, 1977, that is exempt from income tax pursuant to § 501(c)(7) of the Internal Revenue Code and is incorporated, in part, to raise funds for donation to organizations whose missions include promoting early detection of and public education about and supporting research and treatment options for heart disease and various cancers;17\n\nA local chamber of commerce; or18\n\nAny other nonprofit organization that is exempt from income tax pursuant to § 501(c) of the Internal Revenue Code and that raises funds by conducting raffles, bingo, instant bingo, pull tabs, or seal cards that generate annual gross receipts of $40,000 or less, provided that such gross receipts, less expenses and prizes, are used exclusively for charitable, educational, religious, or community purposes. Notwithstanding § 18.2-340.26:1, proceeds from instant bingo, pull tabs, and seal cards shall be included when calculating an organization’s annual gross receipts for the purposes of this subdivision.\n\t\t\t“Pari-mutuel play” means an integrated network operated by a licensee of the Department comprised of participating charitable organizations for the conduct of network bingo games in which the purchase of a network bingo card by a player automatically includes the player in a pool with all other players in the network, and where the prize to the winning player is awarded based on a percentage of the total amount of network bingo cards sold in a particular network.\n\t\t\t“Qualified organization” means any organization to which a valid permit has been issued by the Department to conduct charitable gaming or any organization that is exempt pursuant to § 18.2-340.23.\n\t\t\t“Raffle” means a lottery in which the prize is won by (i) a random drawing of the name or prearranged number of one or more persons purchasing chances or (ii) a random contest in which the winning name or preassigned number of one or more persons purchasing chances is determined by a race involving inanimate objects floating on a body of water, commonly referred to as a “duck race.”\n\t\t\t“Reasonable and proper business expenses” means business expenses actually incurred by a qualified organization in the conduct of charitable gaming and not otherwise allowed under this article or under Department regulations on real estate and personal property tax payments, travel expenses, payments of utilities and trash collection services, legal and accounting fees, costs of business furniture, fixtures and office equipment and costs of acquisition, maintenance, repair, or construction of an organization’s real property. For the purpose of this definition, (i) salaries and wages of employees whose primary responsibility is to provide services for the principal benefit of an organization’s members or (ii) expenses for social or recreational activities for the principal benefit of a social organization’s members may qualify as a business expense, if so determined by the Department. However, payments made pursuant to § 51.1-1204 to the Volunteer Firefighters’ and Rescue Squad Workers’ Service Award Fund shall be deemed a reasonable and proper business expense.\n\t\t\t“Social organization” means any qualified organization that provides certification to the Department that it is:1\n\nAn accredited public institution of higher education or other postsecondary school licensed or certified by the Board of Education or the State Council of Higher Education for Virginia qualified under § 501(c)(3) of the Internal Revenue Code;2\n\nAn organization established on or before November 10, 1922, that is qualified under § 501(c)(4) of the Internal Revenue Code, is the only federally chartered Marine Corps-related veterans organization in the country, and is operated for the purpose of promoting the interest and preserving the traditions of the United States Marine Corps;3\n\nAn organization established on or before December 31, 1963, as a result of its members being prohibited from joining similar existing organizations because of laws such as the Public Assemblages Act of 1926, which required the racial segregation of all public events in the Commonwealth, that is qualified under § 501(c)(7) of the Internal Revenue Code;4\n\nAn organization established on or before December 31, 1977, that is qualified under § 501(c)(7) of the Internal Revenue Code and is incorporated, in part, to raise funds for donation to organizations whose missions include promoting early detection of and public education about and supporting research and treatment options for heart disease and various cancers;5\n\nA fraternal beneficiary society, order, or association qualified under § 501(c)(8) of the Internal Revenue Code;6\n\nA domestic fraternal society, order, or association qualified under § 501(c)(10) of the Internal Revenue Code; or7\n\nA post or organization of past or present members of the Armed Forces of the United States, or an auxiliary unit or society of, or a trust or foundation for, any such post or organization qualified under § 501(c)(19) of the Internal Revenue Code.\n\t\t\t“Social quarters” means, in addition to any specifications prescribed by the Department, an area at a social organization’s primary location that (i) such organization designates to be used predominantly by its members for social and recreational activities, (ii) is accessible exclusively to members of the social organization and their guests, and (iii) is not advertised or open to the general public. It shall not disqualify the area from being considered social quarters if guests occasionally accompany members into the area, so long as such guests do not spend their own funds to participate in charitable gaming or electronic gaming activities conducted in the area. In determining if an area is social quarters for purposes of § 18.2-340.26:3, the Department may rely on publications of the Internal Revenue Service regarding the allowable participation of guests in an organization’s social and recreational activities for purposes of § 501 of the Internal Revenue Code.\n\t\t\t“Supplier” means any person who offers to sell, sells, or otherwise provides charitable gaming supplies to any qualified organization.\n\t\t\t“Texas Hold’em poker game” means a variation of poker in which (i) players receive two cards facedown that may be used individually, (ii) five cards shown face up are shared among all players in the game, (iii) players combine any number of their individual cards with the shared cards to make the highest five-card hand to win the value wagered during the game, and (iv) the ranking of hands and the rules of the game are governed by the official rules of the Poker Tournament Directors Association.\n\t\t\t“Texas Hold’em poker tournament” or “tournament” means an organized competition of players (i) who pay a fixed fee for entry into the competition and for a certain amount of poker chips for use in the competition; (ii) who may be allowed to pay an additional fee, during set preannounced times of the competition, to receive additional poker chips for use in the competition; (iii) who may be seated at one or more tables simultaneously playing Texas Hold’em poker games; (iv) who upon running out of poker chips are eliminated from the competition; and (v) a pre-set number of whom are awarded prizes of value according to how long such players remain in the competition.","order_by":null,"text":{"0":{"id":255019,"text":"As used in this article, unless the context requires a different meaning:\n\t\t“Bingo” means a specific game of chance played with (i) individual cards having randomly numbered squares ranging from one to 75, (ii) Department-approved electronic devices that display facsimiles of bingo cards and are used for the purpose of marking and monitoring players’ cards as numbers are called, or (iii) Department-approved cards, in which prizes are awarded on the basis of designated numbers on such cards conforming to a predetermined pattern of numbers selected at random.\n\t\t“Bona fide member” means an individual who participates in activities of a qualified organization other than such organization’s charitable gaming activities.\n\t\t“Charitable gaming” or “charitable games” means those raffles, Texas Hold’em poker tournaments, and games of chance explicitly authorized by this article. Unless otherwise specified, “charitable gaming” includes electronic gaming authorized by this article.\n\t\t“Charitable gaming permit” or “permit” means a permit issued by the Department to an organization that authorizes such organization to conduct charitable gaming, and if such organization is qualified as a social organization, electronic gaming.\n\t\t“Charitable gaming supplies” includes bingo cards or sheets, devices for selecting bingo numbers, instant bingo cards, pull-tab cards and seal cards, playing cards for Texas Hold’em poker, poker chips, and any other equipment or product manufactured for or intended to be used in the conduct of charitable games. However, for the purposes of this article, charitable gaming supplies shall not include items incidental to the conduct of charitable gaming such as markers, wands, or tape.\n\t\t“Commissioner” means the Commissioner of the Department of Agriculture and Consumer Services.\n\t\t“Conduct” means the actions associated with the provision of a gaming operation during and immediately before or after the permitted activity, which may include (i) selling bingo cards or packs, electronic devices, instant bingo or pull-tab cards, or raffle tickets, (ii) calling bingo games, (iii) distributing prizes, and (iv) any other services provided by volunteer workers.\n\t\t“Department” means the Department of Agriculture and Consumer Services.\n\t\t“Electronic gaming” or “electronic games” means any instant bingo, pull tabs, or seal card gaming that is conducted primarily by use of an electronic device. “Electronic gaming” does not include (i) the game of chance identified in clause (ii) of the definition of “bingo” or (ii) network bingo.\n\t\t“Electronic gaming adjusted gross receipts” means the gross receipts derived from electronic gaming less the total amount in prize money paid out to players.\n\t\t“Electronic gaming manufacturer” means a manufacturer of electronic devices used to conduct electronic gaming.\n\t\t“Fair market rental value” means the rent that a rental property will bring when offered for lease by a lessor who desires to lease the property but is not obligated to do so and leased by a lessee under no necessity of leasing.\n\t\t“Gaming expenses” means prizes, supplies, costs of publicizing gaming activities, audit and administration or permit fees, and a portion of the rent, utilities, accounting and legal fees, and such other reasonable and proper expenses as are directly incurred for the conduct of charitable gaming.\n\t\t“Gross receipts” means the total amount of money generated by an organization from charitable gaming before the deduction of expenses, including prizes.\n\t\t“Instant bingo,” “pull tabs,” or “seal cards” means specific games of chance played by the random selection of one or more individually prepacked cards with winners being determined by the preprinted or predetermined appearance of concealed letters, numbers, or symbols that must be exposed by the player to determine wins and losses and may include the use of a seal card that conceals one or more numbers or symbols that have been designated in advance as prize winners. Such cards may be dispensed by mechanical equipment.\n\t\t“Jackpot” means a bingo game that the organization has designated on its game program as a jackpot game in which the prize amount is greater than $100.\n\t\t“Landlord” means any person or his agent, firm, association, organization, partnership, or corporation, employee, or immediate family member thereof, which owns and leases, or leases any premises devoted in whole or in part to the conduct of bingo games or other charitable gaming pursuant to this article, and any person residing in the same household as a landlord.\n\t\t“Management” means the provision of oversight of a gaming operation, which may include the responsibilities of applying for and maintaining a permit or authorization, compiling, submitting, and maintaining required records and financial reports, and ensuring that all aspects of the operation are in compliance with all applicable statutes and regulations.\n\t\t“Network bingo” means a specific bingo game in which pari-mutuel play is permitted.\n\t\t“Network bingo provider” means a person licensed by the Department to operate network bingo.\n\t\t“Operation” means the activities associated with production of a charitable gaming or electronic gaming activity, which may include (i) the direct on-site supervision of the conduct of charitable gaming and electronic gaming; (ii) coordination of volunteers; and (iii) all responsibilities of charitable gaming and electronic gaming designated by the organization’s management.\n\t\t“Organization” means any one of the following:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":255020,"text":"A volunteer fire department or volunteer emergency medical services agency or auxiliary unit thereof that has been recognized in accordance with § 15.2-955 by an ordinance or resolution of the political subdivision where the volunteer fire department or volunteer emergency medical services agency is located as being a part of the safety program of such political subdivision;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":255021,"text":"An organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code, is operated, and has always been operated, exclusively for educational purposes, and awards scholarships to accredited public institutions of higher education or other postsecondary schools licensed or certified by the Board of Education or the State Council of Higher Education for Virginia;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":255022,"text":"An athletic association or booster club or a band booster club established solely to raise funds for school-sponsored athletic or band activities for a public school or private school accredited pursuant to § 22.1-19 or to provide scholarships to students attending such school;","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":255023,"text":"An association of war veterans or auxiliary units thereof organized in the United States;","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":255024,"text":"A fraternal association or corporation operating under the lodge system;","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":255025,"text":"An organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code and is operated, and has always been operated, exclusively to provide services and other resources to older Virginians, as defined in § 51.5-116;","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"7":{"id":255026,"text":"An organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code and is operated, and has always been operated, exclusively to foster youth amateur sports;","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6","next_prefix":"8"},"8":{"id":255027,"text":"An organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code and is operated, and has always been operated, exclusively to provide health care services or conduct medical research;","type":"section","prefixes":["8"],"prefix":"8","entire_prefix":"8","prefix_anchor":"8","level":1,"prior_prefix":"7","next_prefix":"9"},"9":{"id":255028,"text":"An accredited public institution of higher education or other postsecondary school licensed or certified by the Board of Education or the State Council of Higher Education for Virginia that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code;","type":"section","prefixes":["9"],"prefix":"9","entire_prefix":"9","prefix_anchor":"9","level":1,"prior_prefix":"8","next_prefix":"10"},"10":{"id":255029,"text":"A church or religious organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code;","type":"section","prefixes":["10"],"prefix":"10","entire_prefix":"10","prefix_anchor":"10","level":1,"prior_prefix":"9","next_prefix":"11"},"11":{"id":255030,"text":"An organization that is exempt from income tax pursuant to § 501(c)(3) or 501(c)(4) of the Internal Revenue Code and is operated, and has always been operated, exclusively to (i) create and foster a spirit of understanding among the people of the world; (ii) promote the principles of good government and citizenship; (iii) take an active interest in the civic, cultural, social, and moral welfare of the community; (iv) provide a forum for the open discussion of matters of public interest; (v) encourage individuals to serve the community without personal financial reward; and (vi) encourage efficiency and promote high ethical standards in commerce, industries, professions, public works, and private endeavors;","type":"section","prefixes":["11"],"prefix":"11","entire_prefix":"11","prefix_anchor":"11","level":1,"prior_prefix":"10","next_prefix":"12"},"12":{"id":255031,"text":"An organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code and is operated, and has always been operated, exclusively to (i) raise awareness of law-enforcement officers who died in the line of duty; (ii) raise funds for the National Law Enforcement Officers Memorial and Museum; and (iii) raise funds for the charitable causes of other organizations that are exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code;","type":"section","prefixes":["12"],"prefix":"12","entire_prefix":"12","prefix_anchor":"12","level":1,"prior_prefix":"11","next_prefix":"13"},"13":{"id":255032,"text":"An organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code and is operated, and has always been operated, exclusively to (i) promote the conservation of the environment, caves, or other natural resources; (ii) promote or develop opportunities for the use of science and technology to advance the conservation of the environment, caves, or other natural resources; and (iii) raise funds for the conservation of the environment, caves, or other natural resources or provide grant opportunities to other nonprofit organizations that are devoted to such conservation efforts;","type":"section","prefixes":["13"],"prefix":"13","entire_prefix":"13","prefix_anchor":"13","level":1,"prior_prefix":"12","next_prefix":"14"},"14":{"id":255033,"text":"An organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code that manages a museum that is operated, and has always been operated, exclusively for the purposes of musical heritage and the legacy of the “1927 Bristol Sessions”;","type":"section","prefixes":["14"],"prefix":"14","entire_prefix":"14","prefix_anchor":"14","level":1,"prior_prefix":"13","next_prefix":"15"},"15":{"id":255034,"text":"An organization (i) established on or before December 31, 1963, as a result of its members being prohibited from joining similar existing organizations because of laws such as the Public Assemblages Act of 1926, which required the racial segregation of all public events in the Commonwealth; (ii) that is exempt from income tax pursuant to § 501(c)(7) of the Internal Revenue Code; and (iii) that is operated, and has always been operated, for community awareness and action through educational, economic, and cultural service activities;","type":"section","prefixes":["15"],"prefix":"15","entire_prefix":"15","prefix_anchor":"15","level":1,"prior_prefix":"14","next_prefix":"16"},"16":{"id":255035,"text":"An organization established on or before December 31, 1977, that is exempt from income tax pursuant to § 501(c)(7) of the Internal Revenue Code and is incorporated, in part, to raise funds for donation to organizations whose missions include promoting early detection of and public education about and supporting research and treatment options for heart disease and various cancers;","type":"section","prefixes":["16"],"prefix":"16","entire_prefix":"16","prefix_anchor":"16","level":1,"prior_prefix":"15","next_prefix":"17"},"17":{"id":255036,"text":"A local chamber of commerce; or","type":"section","prefixes":["17"],"prefix":"17","entire_prefix":"17","prefix_anchor":"17","level":1,"prior_prefix":"16","next_prefix":"18"},"18":{"id":255037,"text":"Any other nonprofit organization that is exempt from income tax pursuant to § 501(c) of the Internal Revenue Code and that raises funds by conducting raffles, bingo, instant bingo, pull tabs, or seal cards that generate annual gross receipts of $40,000 or less, provided that such gross receipts, less expenses and prizes, are used exclusively for charitable, educational, religious, or community purposes. Notwithstanding § 18.2-340.26:1, proceeds from instant bingo, pull tabs, and seal cards shall be included when calculating an organization’s annual gross receipts for the purposes of this subdivision.\n\t\t\t“Pari-mutuel play” means an integrated network operated by a licensee of the Department comprised of participating charitable organizations for the conduct of network bingo games in which the purchase of a network bingo card by a player automatically includes the player in a pool with all other players in the network, and where the prize to the winning player is awarded based on a percentage of the total amount of network bingo cards sold in a particular network.\n\t\t\t“Qualified organization” means any organization to which a valid permit has been issued by the Department to conduct charitable gaming or any organization that is exempt pursuant to § 18.2-340.23.\n\t\t\t“Raffle” means a lottery in which the prize is won by (i) a random drawing of the name or prearranged number of one or more persons purchasing chances or (ii) a random contest in which the winning name or preassigned number of one or more persons purchasing chances is determined by a race involving inanimate objects floating on a body of water, commonly referred to as a “duck race.”\n\t\t\t“Reasonable and proper business expenses” means business expenses actually incurred by a qualified organization in the conduct of charitable gaming and not otherwise allowed under this article or under Department regulations on real estate and personal property tax payments, travel expenses, payments of utilities and trash collection services, legal and accounting fees, costs of business furniture, fixtures and office equipment and costs of acquisition, maintenance, repair, or construction of an organization’s real property. For the purpose of this definition, (i) salaries and wages of employees whose primary responsibility is to provide services for the principal benefit of an organization’s members or (ii) expenses for social or recreational activities for the principal benefit of a social organization’s members may qualify as a business expense, if so determined by the Department. However, payments made pursuant to § 51.1-1204 to the Volunteer Firefighters’ and Rescue Squad Workers’ Service Award Fund shall be deemed a reasonable and proper business expense.\n\t\t\t“Social organization” means any qualified organization that provides certification to the Department that it is:","type":"section","prefixes":["18"],"prefix":"18","entire_prefix":"18","prefix_anchor":"18","level":1,"prior_prefix":"17","next_prefix":"1"},"19":{"id":255038,"text":"An accredited public institution of higher education or other postsecondary school licensed or certified by the Board of Education or the State Council of Higher Education for Virginia qualified under § 501(c)(3) of the Internal Revenue Code;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"18","next_prefix":"2"},"20":{"id":255039,"text":"An organization established on or before November 10, 1922, that is qualified under § 501(c)(4) of the Internal Revenue Code, is the only federally chartered Marine Corps-related veterans organization in the country, and is operated for the purpose of promoting the interest and preserving the traditions of the United States Marine Corps;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"21":{"id":255040,"text":"An organization established on or before December 31, 1963, as a result of its members being prohibited from joining similar existing organizations because of laws such as the Public Assemblages Act of 1926, which required the racial segregation of all public events in the Commonwealth, that is qualified under § 501(c)(7) of the Internal Revenue Code;","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"22":{"id":255041,"text":"An organization established on or before December 31, 1977, that is qualified under § 501(c)(7) of the Internal Revenue Code and is incorporated, in part, to raise funds for donation to organizations whose missions include promoting early detection of and public education about and supporting research and treatment options for heart disease and various cancers;","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"23":{"id":255042,"text":"A fraternal beneficiary society, order, or association qualified under § 501(c)(8) of the Internal Revenue Code;","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"24":{"id":255043,"text":"A domestic fraternal society, order, or association qualified under § 501(c)(10) of the Internal Revenue Code; or","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"25":{"id":255044,"text":"A post or organization of past or present members of the Armed Forces of the United States, or an auxiliary unit or society of, or a trust or foundation for, any such post or organization qualified under § 501(c)(19) of the Internal Revenue Code.\n\t\t\t“Social quarters” means, in addition to any specifications prescribed by the Department, an area at a social organization’s primary location that (i) such organization designates to be used predominantly by its members for social and recreational activities, (ii) is accessible exclusively to members of the social organization and their guests, and (iii) is not advertised or open to the general public. It shall not disqualify the area from being considered social quarters if guests occasionally accompany members into the area, so long as such guests do not spend their own funds to participate in charitable gaming or electronic gaming activities conducted in the area. In determining if an area is social quarters for purposes of § 18.2-340.26:3, the Department may rely on publications of the Internal Revenue Service regarding the allowable participation of guests in an organization’s social and recreational activities for purposes of § 501 of the Internal Revenue Code.\n\t\t\t“Supplier” means any person who offers to sell, sells, or otherwise provides charitable gaming supplies to any qualified organization.\n\t\t\t“Texas Hold’em poker game” means a variation of poker in which (i) players receive two cards facedown that may be used individually, (ii) five cards shown face up are shared among all players in the game, (iii) players combine any number of their individual cards with the shared cards to make the highest five-card hand to win the value wagered during the game, and (iv) the ranking of hands and the rules of the game are governed by the official rules of the Poker Tournament Directors Association.\n\t\t\t“Texas Hold’em poker tournament” or “tournament” means an organized competition of players (i) who pay a fixed fee for entry into the competition and for a certain amount of poker chips for use in the competition; (ii) who may be allowed to pay an additional fee, during set preannounced times of the competition, to receive additional poker chips for use in the competition; (iii) who may be seated at one or more tables simultaneously playing Texas Hold’em poker games; (iv) who upon running out of poker chips are eliminated from the competition; and (v) a pre-set number of whom are awarded prizes of value according to how long such players remain in the competition.","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6"}},"ancestry":[{"id":15351,"edition_id":1,"name":"Charitable Gaming","identifier":"1.1:1","label":"article","depth":3,"order_by":1,"parent_id":14022,"metadata":{},"date_created":"2026-06-26 03:54:11","date_modified":"2026-06-26 03:54:11","permalink":{"id":167499,"object_type":"structure","relational_id":15351,"identifier":"1.1:1","token":"18.2\/8\/1.1%3A1","url":"\/18.2\/8\/1.1%3A1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14022,"edition_id":1,"name":"Crimes Involving Morals and Decency","identifier":"8","label":"chapter","depth":2,"order_by":1,"parent_id":12972,"metadata":{},"date_created":"2026-06-26 03:46:37","date_modified":"2026-06-26 03:46:37","permalink":{"id":167393,"object_type":"structure","relational_id":14022,"identifier":"8","token":"18.2\/8","url":"\/18.2\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12972,"edition_id":1,"name":"Crimes and Offenses Generally","identifier":"18.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:05","date_modified":"2026-06-26 03:44:05","permalink":{"id":164139,"object_type":"structure","relational_id":12972,"identifier":"18.2","token":"18.2","url":"\/18.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":84355,"structure_id":15351,"section_number":"18.2-340.15","catch_line":"State control of charitable gaming","url":"\/18.2-340.15\/","token":"18.2\/8\/1.1%3A1\/18.2-340.15","metadata":false},{"id":70698,"structure_id":15351,"section_number":"18.2-340.16","catch_line":"Definitions","url":"\/18.2-340.16\/","token":"18.2\/8\/1.1%3A1\/18.2-340.16","metadata":false},{"id":66156,"structure_id":15351,"section_number":"18.2-340.17","catch_line":"Repealed","url":"\/18.2-340.17\/","token":"18.2\/8\/1.1%3A1\/18.2-340.17","metadata":false},{"id":75002,"structure_id":15351,"section_number":"18.2-340.18","catch_line":"Powers and duties of the Department","url":"\/18.2-340.18\/","token":"18.2\/8\/1.1%3A1\/18.2-340.18","metadata":false},{"id":86034,"structure_id":15351,"section_number":"18.2-340.19","catch_line":"Regulations of the Department","url":"\/18.2-340.19\/","token":"18.2\/8\/1.1%3A1\/18.2-340.19","metadata":false},{"id":79590,"structure_id":15351,"section_number":"18.2-340.20","catch_line":"Denial, suspension, or revocation of permit; hearings and appeals","url":"\/18.2-340.20\/","token":"18.2\/8\/1.1%3A1\/18.2-340.20","metadata":false},{"id":77637,"structure_id":15351,"section_number":"18.2-340.21","catch_line":"Repealed","url":"\/18.2-340.21\/","token":"18.2\/8\/1.1%3A1\/18.2-340.21","metadata":false},{"id":78972,"structure_id":15351,"section_number":"18.2-340.22","catch_line":"Permitted forms of gaming; prizes not gaming contracts","url":"\/18.2-340.22\/","token":"18.2\/8\/1.1%3A1\/18.2-340.22","metadata":false},{"id":84287,"structure_id":15351,"section_number":"18.2-340.23","catch_line":"Organizations exempt from certain fees and reports","url":"\/18.2-340.23\/","token":"18.2\/8\/1.1%3A1\/18.2-340.23","metadata":false},{"id":86895,"structure_id":15351,"section_number":"18.2-340.24","catch_line":"Eligibility for permit; exceptions; where valid","url":"\/18.2-340.24\/","token":"18.2\/8\/1.1%3A1\/18.2-340.24","metadata":false},{"id":85209,"structure_id":15351,"section_number":"18.2-340.24:1","catch_line":"Registration requirements; 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penalty","url":"\/18.2-340.26_3\/","token":"18.2\/8\/1.1%3A1\/18.2-340.26_3","metadata":false},{"id":68311,"structure_id":15351,"section_number":"18.2-340.27","catch_line":"Conduct of bingo games","url":"\/18.2-340.27\/","token":"18.2\/8\/1.1%3A1\/18.2-340.27","metadata":false},{"id":71031,"structure_id":15351,"section_number":"18.2-340.27:1","catch_line":"Repealed","url":"\/18.2-340.27_1\/","token":"18.2\/8\/1.1%3A1\/18.2-340.27_1","metadata":false},{"id":74181,"structure_id":15351,"section_number":"18.2-340.28","catch_line":"Conduct of instant bingo, network bingo, pull tabs, and seal cards","url":"\/18.2-340.28\/","token":"18.2\/8\/1.1%3A1\/18.2-340.28","metadata":false},{"id":72163,"structure_id":15351,"section_number":"18.2-340.28:1","catch_line":"Conduct of network bingo","url":"\/18.2-340.28_1\/","token":"18.2\/8\/1.1%3A1\/18.2-340.28_1","metadata":false},{"id":74710,"structure_id":15351,"section_number":"18.2-340.28:2","catch_line":"Conduct of Texas Hold'em poker tournaments by qualified organizations; limitation of operator fee; conditions","url":"\/18.2-340.28_2\/","token":"18.2\/8\/1.1%3A1\/18.2-340.28_2","metadata":false},{"id":80214,"structure_id":15351,"section_number":"18.2-340.29","catch_line":"Joint operation of bingo games; written reports; joint permit required","url":"\/18.2-340.29\/","token":"18.2\/8\/1.1%3A1\/18.2-340.29","metadata":false},{"id":83349,"structure_id":15351,"section_number":"18.2-340.30","catch_line":"Reports of gross receipts, electronic gaming adjusted gross receipts, and disbursements required; form of reports; failure to file","url":"\/18.2-340.30\/","token":"18.2\/8\/1.1%3A1\/18.2-340.30","metadata":false},{"id":67663,"structure_id":15351,"section_number":"18.2-340.30:1","catch_line":"Repealed","url":"\/18.2-340.30_1\/","token":"18.2\/8\/1.1%3A1\/18.2-340.30_1","metadata":false},{"id":78850,"structure_id":15351,"section_number":"18.2-340.30:2","catch_line":"Reports of electronic gaming adjusted gross receipts by electronic gaming manufacturer required; form of reports; failure to file","url":"\/18.2-340.30_2\/","token":"18.2\/8\/1.1%3A1\/18.2-340.30_2","metadata":false},{"id":81497,"structure_id":15351,"section_number":"18.2-340.31","catch_line":"Audit of reports; exemption; audit and administration fee; additional assessment of gross receipts and electronic gaming adjusted gross receipts","url":"\/18.2-340.31\/","token":"18.2\/8\/1.1%3A1\/18.2-340.31","metadata":false},{"id":70467,"structure_id":15351,"section_number":"18.2-340.32","catch_line":"Repealed","url":"\/18.2-340.32\/","token":"18.2\/8\/1.1%3A1\/18.2-340.32","metadata":false},{"id":68190,"structure_id":15351,"section_number":"18.2-340.33","catch_line":"Prohibited practices","url":"\/18.2-340.33\/","token":"18.2\/8\/1.1%3A1\/18.2-340.33","metadata":false},{"id":85970,"structure_id":15351,"section_number":"18.2-340.34","catch_line":"Suppliers of charitable gaming supplies; manufacturers of electronic gaming devices; permit; qualification; suspension, revocation, or refusal to renew certificate; maintenance, production and release of records","url":"\/18.2-340.34\/","token":"18.2\/8\/1.1%3A1\/18.2-340.34","metadata":false},{"id":83806,"structure_id":15351,"section_number":"18.2-340.34:1","catch_line":"Bingo managers and callers; remuneration; registration; qualification; suspension, revocation, or refusal to renew certificate; exceptions","url":"\/18.2-340.34_1\/","token":"18.2\/8\/1.1%3A1\/18.2-340.34_1","metadata":false},{"id":79451,"structure_id":15351,"section_number":"18.2-340.34:2","catch_line":"Licensing of network bingo providers; qualification; suspension, revocation, or refusal to renew license; maintenance, production, and release of records","url":"\/18.2-340.34_2\/","token":"18.2\/8\/1.1%3A1\/18.2-340.34_2","metadata":false},{"id":76561,"structure_id":15351,"section_number":"18.2-340.35","catch_line":"Assistance from Department of State Police","url":"\/18.2-340.35\/","token":"18.2\/8\/1.1%3A1\/18.2-340.35","metadata":false},{"id":87052,"structure_id":15351,"section_number":"18.2-340.36","catch_line":"Suspension of permit and registration","url":"\/18.2-340.36\/","token":"18.2\/8\/1.1%3A1\/18.2-340.36","metadata":false},{"id":70130,"structure_id":15351,"section_number":"18.2-340.36:1","catch_line":"Civil penalty","url":"\/18.2-340.36_1\/","token":"18.2\/8\/1.1%3A1\/18.2-340.36_1","metadata":false},{"id":84521,"structure_id":15351,"section_number":"18.2-340.37","catch_line":"Criminal penalties","url":"\/18.2-340.37\/","token":"18.2\/8\/1.1%3A1\/18.2-340.37","metadata":false},{"id":79780,"structure_id":15351,"section_number":"18.2-340.38","catch_line":"Repealed","url":"\/18.2-340.38\/","token":"18.2\/8\/1.1%3A1\/18.2-340.38","metadata":false}],"previous_section":{"id":84355,"structure_id":15351,"section_number":"18.2-340.15","catch_line":"State control of charitable gaming","url":"\/18.2-340.15\/","token":"18.2\/8\/1.1%3A1\/18.2-340.15","metadata":false},"next_section":{"id":66156,"structure_id":15351,"section_number":"18.2-340.17","catch_line":"Repealed","url":"\/18.2-340.17\/","token":"18.2\/8\/1.1%3A1\/18.2-340.17","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/18.2-340.16\/","history_text":"

This law was first created in 1995. The record of its establishment is cataloged in chapter 837<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 17 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1996, chapter 919<\/a>; in 1997, chapters 777<\/a> and 838<\/a>; in 1998, chapters 57<\/a> and 398<\/a>; in 1999, chapter 534<\/a>; in 2002, chapters 282<\/a> and 340<\/a>; in 2003, chapter 884<\/a>; in 2006, chapter 644<\/a>; in 2007, chapters 160<\/a> and 264<\/a>; in 2008, chapters 387<\/a> and 689<\/a>; in 2009, chapter 121<\/a>; in 2010, chapter 429<\/a>; in 2013, chapters 36<\/a> and 350<\/a>; in 2015, chapters 502<\/a> and 503<\/a>; in 2020, chapter 982<\/a>; in 2022, chapters 554<\/a>, 609<\/a>, 612<\/a>, 722<\/a>, and 767<\/a>; in 2023, chapters 594<\/a> and 787<\/a>; in 2024, chapters 445<\/a> and 504<\/a>.<\/p>","references":[{"id":75291,"section_number":"15.2-912.2","catch_line":"Proceeds exempt from local taxation","order_by":null,"url":"\/15.2-912.2\/"},{"id":74691,"section_number":"18.2-334.2","catch_line":"Same; bingo games, raffles, duck races, and Texas Hold'em poker tournaments conducted by certain organizations","order_by":null,"url":"\/18.2-334.2\/"},{"id":86034,"section_number":"18.2-340.19","catch_line":"Regulations of the Department","order_by":null,"url":"\/18.2-340.19\/"},{"id":84287,"section_number":"18.2-340.23","catch_line":"Organizations exempt from certain fees and reports","order_by":null,"url":"\/18.2-340.23\/"},{"id":82216,"section_number":"18.2-340.25:2","catch_line":"Temporary permits authorized; limitations","order_by":null,"url":"\/18.2-340.25_2\/"},{"id":60802,"section_number":"18.2-340.26:1","catch_line":"Sale of instant bingo, pull tabs, or seal cards","order_by":null,"url":"\/18.2-340.26_1\/"},{"id":68190,"section_number":"18.2-340.33","catch_line":"Prohibited practices","order_by":null,"url":"\/18.2-340.33\/"},{"id":85845,"section_number":"58.1-4015.1","catch_line":"Voluntary exclusion program","order_by":null,"url":"\/58.1-4015.1\/"},{"id":67888,"section_number":"58.1-4030","catch_line":"Definitions","order_by":null,"url":"\/58.1-4030\/"},{"id":76783,"section_number":"58.1-4103","catch_line":"Voluntary exclusion program","order_by":null,"url":"\/58.1-4103\/"}],"refers_to":[{"id":69752,"section_number":"15.2-955","catch_line":"Approval by local governing body for the establishment of volunteer emergency medical services agencies and firefighting organizations","order_by":null,"url":"\/15.2-955\/"},{"id":84287,"section_number":"18.2-340.23","catch_line":"Organizations exempt from certain fees and reports","order_by":null,"url":"\/18.2-340.23\/"},{"id":60802,"section_number":"18.2-340.26:1","catch_line":"Sale of instant bingo, pull tabs, or seal cards","order_by":null,"url":"\/18.2-340.26_1\/"},{"id":78173,"section_number":"18.2-340.26:3","catch_line":"Electronic gaming; penalty","order_by":null,"url":"\/18.2-340.26_3\/"},{"id":55423,"section_number":"22.1-19","catch_line":"Accreditation of elementary, middle, and high schools; nursery schools; recognition of certain organizations; child day center regulation","order_by":null,"url":"\/22.1-19\/"},{"id":77344,"section_number":"51.1-1204","catch_line":"Application for membership in Fund; quarterly payments by members; matching payments from the general fund; payments credited to separate accounts of members","order_by":null,"url":"\/51.1-1204\/"},{"id":68194,"section_number":"51.5-116","catch_line":"Definitions","order_by":null,"url":"\/51.5-116\/"}],"permalink":{"id":167505,"object_type":"law","relational_id":70698,"identifier":"18.2-340.16","token":"18.2\/8\/1.1%3A1\/18.2-340.16","url":"\/18.2-340.16\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/18.2-340.16\/","token":"18.2\/8\/1.1%3A1\/18.2-340.16","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 18.2-340.16","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this article, unless the context requires a different meaning:\n\t\t“Bingo” means a specific game of chance played with (i) individual cards having randomly numbered squares ranging from one to 75, (ii) Department<\/span>-approved electronic devices that display facsimiles of bingo cards and are used for the purpose of marking and monitoring players’ cards as numbers are called, or (iii) Department<\/span>-approved cards, in which prizes are awarded on the basis of designated numbers on such cards conforming to a predetermined pattern of numbers selected at random.\n\t\t“Bona fide member<\/span>” means an individual who participates in activities of a qualified organization<\/span> other than such organization’s charitable gaming activities.\n\t\t“Charitable gaming” or “charitable games<\/span>” means those raffles<\/span>, Texas Hold’em poker tournaments<\/span>, and games of chance explicitly authorized by this article. Unless otherwise specified, “charitable gaming” includes electronic gaming authorized by this article.\n\t\t“Charitable gaming permit<\/span>” or “permit” means a permit issued by the Department<\/span> to an organization that authorizes such organization to conduct<\/span> charitable gaming, and if such organization is qualified as a social organization<\/span>, electronic gaming.\n\t\t“Charitable gaming supplies<\/span>” includes bingo cards or sheets, devices for selecting bingo numbers, instant bingo cards, pull-tab cards and seal cards<\/span>, playing cards for Texas Hold’em poker, poker chips, and any other equipment or product manufactured for or intended to be used in the conduct<\/span> of charitable games<\/span>. However, for the purposes of this article, charitable gaming supplies<\/span> shall not include items incidental to the conduct<\/span> of charitable gaming such as markers, wands, or tape.\n\t\t“Commissioner<\/span>” means the Commissioner<\/span> of the Department<\/span> of Agriculture and Consumer Services.\n\t\t“Conduct<\/span>” means the actions associated with the provision of a gaming operation<\/span> during and immediately before or after the permitted activity, which may include (i) selling bingo cards or packs, electronic devices, instant bingo or pull-tab cards, or raffle<\/span> tickets, (ii) calling bingo games, (iii) distributing prizes, and (iv) any other services provided by volunteer workers.\n\t\t“Department<\/span>” means the Department<\/span> of Agriculture and Consumer Services.\n\t\t“Electronic gaming” or “electronic games<\/span>” means any instant bingo, pull tabs, or seal card gaming that is conducted primarily by use of an electronic device. “Electronic gaming” does not include (i) the game of chance identified in clause (ii) of the definition of “bingo” or (ii) network bingo.\n\t\t“Electronic gaming adjusted gross receipts<\/span>” means the gross receipts derived from electronic gaming less the total amount in prize money paid out to players.\n\t\t“Electronic gaming manufacturer<\/span>” means a manufacturer of electronic devices used to conduct<\/span> electronic gaming.\n\t\t“Fair market rental value<\/span>” means the rent that a rental property will bring when offered for lease by a lessor who desires to lease the property but is not obligated to do so and leased by a lessee under no necessity of leasing.\n\t\t“Gaming expenses<\/span>” means prizes, supplies, costs of publicizing gaming activities, audit and administration or permit fees, and a portion of the rent, utilities, accounting and legal fees, and such other reasonable and proper expenses as are directly incurred for the conduct<\/span> of charitable gaming.\n\t\t“Gross receipts” means the total amount of money generated by an organization from charitable gaming before the deduction of expenses, including prizes.\n\t\t“Instant bingo,” “pull tabs,” or “seal cards<\/span>” means specific games of chance played by the random selection of one or more individually prepacked cards with winners being determined by the preprinted or predetermined appearance<\/span> of concealed letters, numbers, or symbols that must be exposed by the player to determine wins and losses and may include the use of a seal card that conceals one or more numbers or symbols that have been designated in advance as prize winners. Such cards may be dispensed by mechanical equipment.\n\t\t“Jackpot<\/span>” means a bingo game that the organization has designated on its game program as a jackpot<\/span> game in which the prize amount is greater than $100.\n\t\t“Landlord<\/span>” means any person or his agent, firm, association, organization, partnership, or corporation, employee, or immediate family member thereof, which owns and leases, or leases any premises devoted in whole or in part to the conduct<\/span> of bingo games or other charitable gaming pursuant to this article, and any person residing in the same household as a landlord<\/span>.\n\t\t“Management<\/span>” means the provision of oversight of a gaming operation<\/span>, which may include the responsibilities of applying for and maintaining a permit or authorization, compiling, submitting, and maintaining required records and financial reports, and ensuring that all aspects of the operation<\/span> are in compliance with all applicable statutes<\/span> and regulations.\n\t\t“Network bingo” means a specific bingo game in which pari-mutuel play<\/span> is permitted.\n\t\t“Network bingo provider<\/span>” means a person licensed by the Department<\/span> to operate network bingo.\n\t\t“Operation<\/span>” means the activities associated with production of a charitable gaming or electronic gaming activity, which may include (i) the direct on-site supervision of the conduct<\/span> of charitable gaming and electronic gaming; (ii) coordination of volunteers; and (iii) all responsibilities of charitable gaming and electronic gaming designated by the organization’s management<\/span>.\n\t\t“Organization” means any one of the following:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> A volunteer fire department<\/span> or volunteer emergency medical services agency or auxiliary unit thereof that has been recognized in accordance with § 15.2-955<\/a> by an ordinance<\/span> or resolution of the political subdivision where the volunteer fire department<\/span> or volunteer emergency medical services agency is located as being a part of the safety program of such political subdivision; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> An organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code, is operated, and has always been operated, exclusively for educational purposes, and awards scholarships to accredited public institutions of higher education or other postsecondary schools licensed or certified by the Board of Education or the State Council of Higher Education for Virginia; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> An athletic association or booster club or a band booster club established solely to raise funds for school-sponsored athletic or band activities for a public school or private school accredited pursuant to § 22.1-19<\/a> or to provide scholarships to students attending such school; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> An association of war veterans or auxiliary units thereof organized in the United States; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> A fraternal association or corporation operating under the lodge system; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> An organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code and is operated, and has always been operated, exclusively to provide services and other resources to older Virginians, as defined in § 51.5-116<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> An organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code and is operated, and has always been operated, exclusively to foster youth amateur sports; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> An organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code and is operated, and has always been operated, exclusively to provide health care services or conduct<\/span> medical research; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> An accredited public institution of higher education or other postsecondary school licensed or certified by the Board of Education or the State Council of Higher Education for Virginia that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> A church or religious organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> An organization that is exempt from income tax pursuant to § 501(c)(3) or 501(c)(4) of the Internal Revenue Code and is operated, and has always been operated, exclusively to (i) create and foster a spirit of understanding among the people of the world; (ii) promote the principles of good government and citizenship; (iii) take an active interest in the civic, cultural, social, and moral welfare of the community; (iv) provide a forum for the open discussion of matters of public interest; (v) encourage individuals to serve the community without personal financial reward; and (vi) encourage efficiency and promote high ethical standards in commerce, industries, professions, public works, and private endeavors; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

12.<\/span> An organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code and is operated, and has always been operated, exclusively to (i) raise awareness of law<\/span>-enforcement officers who died in the line of duty; (ii) raise funds for the National Law<\/span> Enforcement Officers Memorial and Museum; and (iii) raise funds for the charitable causes of other organizations<\/span> that are exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

13.<\/span> An organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code and is operated, and has always been operated, exclusively to (i) promote the conservation of the environment, caves, or other natural resources; (ii) promote or develop opportunities for the use of science and technology to advance the conservation of the environment, caves, or other natural resources; and (iii) raise funds for the conservation of the environment, caves, or other natural resources or provide grant opportunities to other nonprofit organizations<\/span> that are devoted to such conservation efforts; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

14.<\/span> An organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code that manages a museum that is operated, and has always been operated, exclusively for the purposes of musical heritage and the legacy of the “1927 Bristol Sessions”; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

15.<\/span> An organization (i) established on or before December 31, 1963, as a result of its members being prohibited from joining similar existing organizations<\/span> because of laws<\/span> such as the Public Assemblages Act of 1926, which required the racial segregation of all public events in the Commonwealth; (ii) that is exempt from income tax pursuant to § 501(c)(7) of the Internal Revenue Code; and (iii) that is operated, and has always been operated, for community awareness and action through educational, economic, and cultural service activities; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

16.<\/span> An organization established on or before December 31, 1977, that is exempt from income tax pursuant to § 501(c)(7) of the Internal Revenue Code and is incorporated, in part, to raise funds for donation to organizations<\/span> whose missions include promoting early detection of and public education about and supporting research and treatment options for heart disease and various cancers; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

17.<\/span> A local chamber of commerce; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

18.<\/span> Any other nonprofit organization that is exempt from income tax pursuant to § 501(c) of the Internal Revenue Code and that raises funds by conducting raffles<\/span>, bingo, instant bingo, pull tabs, or seal cards<\/span> that generate annual gross receipts of $40,000 or less, provided that such gross receipts, less expenses and prizes, are used exclusively for charitable, educational, religious, or community purposes. Notwithstanding § 18.2-340.26:1<\/a>, proceeds from instant bingo, pull tabs, and seal cards<\/span> shall be included when calculating an organization’s annual gross receipts for the purposes of this subdivision.\n\t\t\t“Pari-mutuel play<\/span>” means an integrated network operated by a licensee of the Department<\/span> comprised of participating charitable organizations<\/span> for the conduct<\/span> of network bingo games in which the purchase of a network bingo card by a player automatically includes the player in a pool with all other players in the network, and where the prize to the winning player is awarded based on a percentage of the total amount of network bingo cards sold in a particular network.\n\t\t\t“Qualified organization<\/span>” means any organization to which a valid permit has been issued by the Department<\/span> to conduct<\/span> charitable gaming or any organization that is exempt pursuant to § 18.2-340.23<\/a>.\n\t\t\t“Raffle<\/span>” means a lottery in which the prize is won by (i) a random drawing of the name or prearranged number of one or more persons purchasing chances or (ii) a random contest in which the winning name or preassigned number of one or more persons purchasing chances is determined by a race involving inanimate objects<\/span> floating on a body of water, commonly referred to as a “duck race.”\n\t\t\t“Reasonable and proper business expenses<\/span>” means business expenses actually incurred by a qualified organization<\/span> in the conduct<\/span> of charitable gaming and not otherwise allowed under this article or under Department<\/span> regulations on real estate and personal property tax payments, travel expenses, payments of utilities and trash collection services, legal and accounting fees, costs of business furniture, fixtures and office equipment and costs of acquisition, maintenance, repair, or construction of an organization’s real property. For the purpose of this definition, (i) salaries and wages of employees whose primary responsibility is to provide services for the principal benefit of an organization’s members or (ii) expenses for social or recreational activities for the principal benefit of a social organization<\/span>’s members may qualify as a business expense, if so determined by the Department<\/span>. However, payments made pursuant to § 51.1-1204<\/a> to the Volunteer Firefighters’ and Rescue Squad Workers’ Service Award Fund shall be deemed a reasonable and proper business expense.\n\t\t\t“Social organization<\/span>” means any qualified organization<\/span> that provides certification to the Department<\/span> that it is: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> An accredited public institution of higher education or other postsecondary school licensed or certified by the Board of Education or the State Council of Higher Education for Virginia qualified under § 501(c)(3) of the Internal Revenue Code; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> An organization established on or before November 10, 1922, that is qualified under § 501(c)(4) of the Internal Revenue Code, is the only federally chartered Marine Corps-related veterans organization in the country, and is operated for the purpose of promoting the interest and preserving the traditions of the United States Marine Corps; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> An organization established on or before December 31, 1963, as a result of its members being prohibited from joining similar existing organizations<\/span> because of laws<\/span> such as the Public Assemblages Act of 1926, which required the racial segregation of all public events in the Commonwealth, that is qualified under § 501(c)(7) of the Internal Revenue Code; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> An organization established on or before December 31, 1977, that is qualified under § 501(c)(7) of the Internal Revenue Code and is incorporated, in part, to raise funds for donation to organizations<\/span> whose missions include promoting early detection of and public education about and supporting research and treatment options for heart disease and various cancers; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> A fraternal beneficiary society, order<\/span>, or association qualified under § 501(c)(8) of the Internal Revenue Code; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> A domestic fraternal society, order<\/span>, or association qualified under § 501(c)(10) of the Internal Revenue Code; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> A post or organization of past or present members of the Armed Forces of the United States, or an auxiliary unit or society of, or a trust or foundation for, any such post or organization qualified under § 501(c)(19) of the Internal Revenue Code.\n\t\t\t“Social quarters” means, in addition to any specifications prescribed by the Department<\/span>, an area at a social organization<\/span>’s primary location that (i) such organization designates to be used predominantly by its members for social and recreational activities, (ii) is accessible exclusively to members of the social organization<\/span> and their guests, and (iii) is not advertised or open to the general public. It shall not disqualify the area from being considered social quarters if guests occasionally accompany members into the area, so long as such guests do not spend their own funds to participate in charitable gaming or electronic gaming activities conducted in the area. In determining if an area is social quarters for purposes of § 18.2-340.26:3<\/a>, the Department<\/span> may rely on publications of the Internal Revenue Service regarding the allowable participation of guests in an organization’s social and recreational activities for purposes of § 501 of the Internal Revenue Code.\n\t\t\t“Supplier<\/span>” means any person who offers to sell, sells, or otherwise provides charitable gaming supplies<\/span> to any qualified organization<\/span>.\n\t\t\t“Texas Hold’em poker game” means a variation of poker in which (i) players receive two cards facedown that may be used individually, (ii) five cards shown face up are shared among all players in the game, (iii) players combine any number of their individual cards with the shared cards to make the highest five-card hand to win the value wagered during the game, and (iv) the ranking of hands and the rules of the game are governed by the official rules of the Poker Tournament<\/span> Directors Association.\n\t\t\t“Texas Hold’em poker tournament<\/span>” or “tournament<\/span>” means an organized competition of players (i) who pay a fixed fee for entry into the competition and for a certain amount of poker chips for use in the competition; (ii) who may be allowed to pay an additional fee, during set preannounced times of the competition, to receive additional poker chips for use in the competition; (iii) who may be seated at one or more tables simultaneously playing Texas Hold’em poker games; (iv) who upon running out of poker chips are eliminated from the competition; and (v) a pre-set number of whom are awarded prizes of value according to how long such players remain in the competition. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 18.2-340.16)\n\nAs used in this article, unless the context requires a different meaning:\n\t\t“Bingo” means a specific game of chance played with (i) individual\ncards having randomly numbered squares ranging from one to 75, (ii)\nDepartment-approved electronic devices that display facsimiles of bingo cards\nand are used for the purpose of marking and monitoring players’ cards as\nnumbers are called, or (iii) Department-approved cards, in which prizes are\nawarded on the basis of designated numbers on such cards conforming to a\npredetermined pattern of numbers selected at random.\n\t\t“Bona fide member” means an individual who participates in\nactivities of a qualified organization other than such organization’s\ncharitable gaming activities.\n\t\t“Charitable gaming” or “charitable games” means those\nraffles, Texas Hold’em poker tournaments, and games of chance explicitly\nauthorized by this article. Unless otherwise specified, “charitable\ngaming” includes electronic gaming authorized by this article.\n\t\t“Charitable gaming permit” or “permit” means a permit\nissued by the Department to an organization that authorizes such organization to\nconduct charitable gaming, and if such organization is qualified as a social\norganization, electronic gaming.\n\t\t“Charitable gaming supplies” includes bingo cards or sheets,\ndevices for selecting bingo numbers, instant bingo cards, pull-tab cards and\nseal cards, playing cards for Texas Hold’em poker, poker chips, and any\nother equipment or product manufactured for or intended to be used in the\nconduct of charitable games. However, for the purposes of this article,\ncharitable gaming supplies shall not include items incidental to the conduct of\ncharitable gaming such as markers, wands, or tape.\n\t\t“Commissioner” means the Commissioner of the Department of\nAgriculture and Consumer Services.\n\t\t“Conduct” means the actions associated with the provision of a\ngaming operation during and immediately before or after the permitted activity,\nwhich may include (i) selling bingo cards or packs, electronic devices, instant\nbingo or pull-tab cards, or raffle tickets, (ii) calling bingo games, (iii)\ndistributing prizes, and (iv) any other services provided by volunteer workers.\n\t\t“Department” means the Department of Agriculture and Consumer\nServices.\n\t\t“Electronic gaming” or “electronic games” means any\ninstant bingo, pull tabs, or seal card gaming that is conducted primarily by use\nof an electronic device. “Electronic gaming” does not include (i)\nthe game of chance identified in clause (ii) of the definition of\n“bingo” or (ii) network bingo.\n\t\t“Electronic gaming adjusted gross receipts” means the gross\nreceipts derived from electronic gaming less the total amount in prize money\npaid out to players.\n\t\t“Electronic gaming manufacturer” means a manufacturer of\nelectronic devices used to conduct electronic gaming.\n\t\t“Fair market rental value” means the rent that a rental property\nwill bring when offered for lease by a lessor who desires to lease the property\nbut is not obligated to do so and leased by a lessee under no necessity of\nleasing.\n\t\t“Gaming expenses” means prizes, supplies, costs of publicizing\ngaming activities, audit and administration or permit fees, and a portion of the\nrent, utilities, accounting and legal fees, and such other reasonable and proper\nexpenses as are directly incurred for the conduct of charitable gaming.\n\t\t“Gross receipts” means the total amount of money generated by an\norganization from charitable gaming before the deduction of expenses, including\nprizes.\n\t\t“Instant bingo,” “pull tabs,” or “seal\ncards” means specific games of chance played by the random selection of\none or more individually prepacked cards with winners being determined by the\npreprinted or predetermined appearance of concealed letters, numbers, or symbols\nthat must be exposed by the player to determine wins and losses and may include\nthe use of a seal card that conceals one or more numbers or symbols that have\nbeen designated in advance as prize winners. Such cards may be dispensed by\nmechanical equipment.\n\t\t“Jackpot” means a bingo game that the organization has designated\non its game program as a jackpot game in which the prize amount is greater than\n$100.\n\t\t“Landlord” means any person or his agent, firm, association,\norganization, partnership, or corporation, employee, or immediate family member\nthereof, which owns and leases, or leases any premises devoted in whole or in\npart to the conduct of bingo games or other charitable gaming pursuant to this\narticle, and any person residing in the same household as a landlord.\n\t\t“Management” means the provision of oversight of a gaming\noperation, which may include the responsibilities of applying for and\nmaintaining a permit or authorization, compiling, submitting, and maintaining\nrequired records and financial reports, and ensuring that all aspects of the\noperation are in compliance with all applicable statutes and regulations.\n\t\t“Network bingo” means a specific bingo game in which pari-mutuel\nplay is permitted.\n\t\t“Network bingo provider” means a person licensed by the Department\nto operate network bingo.\n\t\t“Operation” means the activities associated with production of a\ncharitable gaming or electronic gaming activity, which may include (i) the\ndirect on-site supervision of the conduct of charitable gaming and electronic\ngaming; (ii) coordination of volunteers; and (iii) all responsibilities of\ncharitable gaming and electronic gaming designated by the organization’s\nmanagement.\n\t\t“Organization” means any one of the following:\n\n1. A volunteer fire department or volunteer emergency medical services agency or\nauxiliary unit thereof that has been recognized in accordance with §\n15.2-955 by an ordinance or resolution of the political subdivision where the\nvolunteer fire department or volunteer emergency medical services agency is\nlocated as being a part of the safety program of such political subdivision;\n\n2. An organization that is exempt from income tax pursuant to § 501(c)(3)\nof the Internal Revenue Code, is operated, and has always been operated,\nexclusively for educational purposes, and awards scholarships to accredited\npublic institutions of higher education or other postsecondary schools licensed\nor certified by the Board of Education or the State Council of Higher Education\nfor Virginia;\n\n3. An athletic association or booster club or a band booster club established\nsolely to raise funds for school-sponsored athletic or band activities for a\npublic school or private school accredited pursuant to § 22.1-19 or to\nprovide scholarships to students attending such school;\n\n4. An association of war veterans or auxiliary units thereof organized in the\nUnited States;\n\n5. A fraternal association or corporation operating under the lodge system;\n\n6. An organization that is exempt from income tax pursuant to § 501(c)(3)\nof the Internal Revenue Code and is operated, and has always been operated,\nexclusively to provide services and other resources to older Virginians, as\ndefined in § 51.5-116;\n\n7. An organization that is exempt from income tax pursuant to § 501(c)(3)\nof the Internal Revenue Code and is operated, and has always been operated,\nexclusively to foster youth amateur sports;\n\n8. An organization that is exempt from income tax pursuant to § 501(c)(3)\nof the Internal Revenue Code and is operated, and has always been operated,\nexclusively to provide health care services or conduct medical research;\n\n9. An accredited public institution of higher education or other postsecondary\nschool licensed or certified by the Board of Education or the State Council of\nHigher Education for Virginia that is exempt from income tax pursuant to §\n501(c)(3) of the Internal Revenue Code;\n\n10. A church or religious organization that is exempt from income tax pursuant\nto § 501(c)(3) of the Internal Revenue Code;\n\n11. An organization that is exempt from income tax pursuant to § 501(c)(3)\nor 501(c)(4) of the Internal Revenue Code and is operated, and has always been\noperated, exclusively to (i) create and foster a spirit of understanding among\nthe people of the world; (ii) promote the principles of good government and\ncitizenship; (iii) take an active interest in the civic, cultural, social, and\nmoral welfare of the community; (iv) provide a forum for the open discussion of\nmatters of public interest; (v) encourage individuals to serve the community\nwithout personal financial reward; and (vi) encourage efficiency and promote\nhigh ethical standards in commerce, industries, professions, public works, and\nprivate endeavors;\n\n12. An organization that is exempt from income tax pursuant to § 501(c)(3)\nof the Internal Revenue Code and is operated, and has always been operated,\nexclusively to (i) raise awareness of law-enforcement officers who died in the\nline of duty; (ii) raise funds for the National Law Enforcement Officers\nMemorial and Museum; and (iii) raise funds for the charitable causes of other\norganizations that are exempt from income tax pursuant to § 501(c)(3) of\nthe Internal Revenue Code;\n\n13. An organization that is exempt from income tax pursuant to § 501(c)(3)\nof the Internal Revenue Code and is operated, and has always been operated,\nexclusively to (i) promote the conservation of the environment, caves, or other\nnatural resources; (ii) promote or develop opportunities for the use of science\nand technology to advance the conservation of the environment, caves, or other\nnatural resources; and (iii) raise funds for the conservation of the\nenvironment, caves, or other natural resources or provide grant opportunities to\nother nonprofit organizations that are devoted to such conservation efforts;\n\n14. An organization that is exempt from income tax pursuant to § 501(c)(3)\nof the Internal Revenue Code that manages a museum that is operated, and has\nalways been operated, exclusively for the purposes of musical heritage and the\nlegacy of the “1927 Bristol Sessions”;\n\n15. An organization (i) established on or before December 31, 1963, as a result\nof its members being prohibited from joining similar existing organizations\nbecause of laws such as the Public Assemblages Act of 1926, which required the\nracial segregation of all public events in the Commonwealth; (ii) that is exempt\nfrom income tax pursuant to § 501(c)(7) of the Internal Revenue Code; and\n(iii) that is operated, and has always been operated, for community awareness\nand action through educational, economic, and cultural service activities;\n\n16. An organization established on or before December 31, 1977, that is exempt\nfrom income tax pursuant to § 501(c)(7) of the Internal Revenue Code and is\nincorporated, in part, to raise funds for donation to organizations whose\nmissions include promoting early detection of and public education about and\nsupporting research and treatment options for heart disease and various cancers;\n\n17. A local chamber of commerce; or\n\n18. Any other nonprofit organization that is exempt from income tax pursuant to\n§ 501(c) of the Internal Revenue Code and that raises funds by conducting\nraffles, bingo, instant bingo, pull tabs, or seal cards that generate annual\ngross receipts of $40,000 or less, provided that such gross receipts, less\nexpenses and prizes, are used exclusively for charitable, educational,\nreligious, or community purposes. Notwithstanding § 18.2-340.26:1, proceeds\nfrom instant bingo, pull tabs, and seal cards shall be included when calculating\nan organization’s annual gross receipts for the purposes of this\nsubdivision.\n\t\t\t“Pari-mutuel play” means an integrated network operated by a\nlicensee of the Department comprised of participating charitable organizations\nfor the conduct of network bingo games in which the purchase of a network bingo\ncard by a player automatically includes the player in a pool with all other\nplayers in the network, and where the prize to the winning player is awarded\nbased on a percentage of the total amount of network bingo cards sold in a\nparticular network.\n\t\t\t“Qualified organization” means any organization to which a valid\npermit has been issued by the Department to conduct charitable gaming or any\norganization that is exempt pursuant to § 18.2-340.23.\n\t\t\t“Raffle” means a lottery in which the prize is won by (i) a\nrandom drawing of the name or prearranged number of one or more persons\npurchasing chances or (ii) a random contest in which the winning name or\npreassigned number of one or more persons purchasing chances is determined by a\nrace involving inanimate objects floating on a body of water, commonly referred\nto as a “duck race.”\n\t\t\t“Reasonable and proper business expenses” means business expenses\nactually incurred by a qualified organization in the conduct of charitable\ngaming and not otherwise allowed under this article or under Department\nregulations on real estate and personal property tax payments, travel expenses,\npayments of utilities and trash collection services, legal and accounting fees,\ncosts of business furniture, fixtures and office equipment and costs of\nacquisition, maintenance, repair, or construction of an organization’s\nreal property. For the purpose of this definition, (i) salaries and wages of\nemployees whose primary responsibility is to provide services for the principal\nbenefit of an organization’s members or (ii) expenses for social or\nrecreational activities for the principal benefit of a social\norganization’s members may qualify as a business expense, if so determined\nby the Department. However, payments made pursuant to § 51.1-1204 to the\nVolunteer Firefighters’ and Rescue Squad Workers’ Service Award Fund\nshall be deemed a reasonable and proper business expense.\n\t\t\t“Social organization” means any qualified organization that\nprovides certification to the Department that it is:\n\n1. An accredited public institution of higher education or other postsecondary\nschool licensed or certified by the Board of Education or the State Council of\nHigher Education for Virginia qualified under § 501(c)(3) of the Internal\nRevenue Code;\n\n2. An organization established on or before November 10, 1922, that is qualified\nunder § 501(c)(4) of the Internal Revenue Code, is the only federally\nchartered Marine Corps-related veterans organization in the country, and is\noperated for the purpose of promoting the interest and preserving the traditions\nof the United States Marine Corps;\n\n3. An organization established on or before December 31, 1963, as a result of\nits members being prohibited from joining similar existing organizations because\nof laws such as the Public Assemblages Act of 1926, which required the racial\nsegregation of all public events in the Commonwealth, that is qualified under\n§ 501(c)(7) of the Internal Revenue Code;\n\n4. An organization established on or before December 31, 1977, that is qualified\nunder § 501(c)(7) of the Internal Revenue Code and is incorporated, in\npart, to raise funds for donation to organizations whose missions include\npromoting early detection of and public education about and supporting research\nand treatment options for heart disease and various cancers;\n\n5. A fraternal beneficiary society, order, or association qualified under §\n501(c)(8) of the Internal Revenue Code;\n\n6. A domestic fraternal society, order, or association qualified under §\n501(c)(10) of the Internal Revenue Code; or\n\n7. A post or organization of past or present members of the Armed Forces of the\nUnited States, or an auxiliary unit or society of, or a trust or foundation for,\nany such post or organization qualified under § 501(c)(19) of the Internal\nRevenue Code.\n\t\t\t“Social quarters” means, in addition to any specifications\nprescribed by the Department, an area at a social organization’s primary\nlocation that (i) such organization designates to be used predominantly by its\nmembers for social and recreational activities, (ii) is accessible exclusively\nto members of the social organization and their guests, and (iii) is not\nadvertised or open to the general public. It shall not disqualify the area from\nbeing considered social quarters if guests occasionally accompany members into\nthe area, so long as such guests do not spend their own funds to participate in\ncharitable gaming or electronic gaming activities conducted in the area. In\ndetermining if an area is social quarters for purposes of § 18.2-340.26:3,\nthe Department may rely on publications of the Internal Revenue Service\nregarding the allowable participation of guests in an organization’s\nsocial and recreational activities for purposes of § 501 of the Internal\nRevenue Code.\n\t\t\t“Supplier” means any person who offers to sell, sells, or\notherwise provides charitable gaming supplies to any qualified organization.\n\t\t\t“Texas Hold’em poker game” means a variation of poker in\nwhich (i) players receive two cards facedown that may be used individually, (ii)\nfive cards shown face up are shared among all players in the game, (iii) players\ncombine any number of their individual cards with the shared cards to make the\nhighest five-card hand to win the value wagered during the game, and (iv) the\nranking of hands and the rules of the game are governed by the official rules of\nthe Poker Tournament Directors Association.\n\t\t\t“Texas Hold’em poker tournament” or\n“tournament” means an organized competition of players (i) who pay a\nfixed fee for entry into the competition and for a certain amount of poker chips\nfor use in the competition; (ii) who may be allowed to pay an additional fee,\nduring set preannounced times of the competition, to receive additional poker\nchips for use in the competition; (iii) who may be seated at one or more tables\nsimultaneously playing Texas Hold’em poker games; (iv) who upon running\nout of poker chips are eliminated from the competition; and (v) a pre-set number\nof whom are awarded prizes of value according to how long such players remain in\nthe competition.\n\nHISTORY: 1995, c. 837; 1996, c. 919; 1997, cc. 777, 838; 1998, cc. 57, 398;\n1999, c. 534; 2002, cc. 282, 340; 2003, c. 884; 2006, c. 644; 2007, cc. 160,\n264; 2008, cc. 387, 689; 2009, c. 121; 2010, c. 429; 2013, cc. 36, 350; 2015,\ncc. 502, 503; 2020, c. 982; 2021, Sp. Sess. I, c. 520; 2022, cc. 554, 609, 612,\n722, 767; 2023, cc. 594, 787; 2024, cc. 445, 504.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}