{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/18.2-340.30.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/18.2-340.30.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/18.2-340.30.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/18.2-340.30.html"}],"law_id":83349,"edition_id":1,"section_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","history":"1995, c. 837; 1997, cc. 777, 838; 1999, c. 360; 2003, c. 884; 2006, c. 644; 2007, c. 541; 2014, c. 208; 2022, cc. 553, 554, 609, 722, 767; 2023, cc. 592, 593.","full_text":"A\n\n1. Each qualified organization shall keep a complete record of all:\n\t\t\ta. Inventory of charitable gaming supplies purchased.\n\t\t\tb. Receipts from its charitable gaming operation, including a breakdown of receipts attributable to each type of game offered.\n\t\t\tc. Electronic gaming adjusted gross receipts.\n\t\t\td. Disbursements related to charitable gaming and electronic gaming operations, including a breakdown of disbursements for each purpose specified in subdivision 1 of \u00a7 18.2-340.33.2\n\nExcept as provided in §§ 18.2-340.23 and 18.2-340.30:2, each qualified organization shall file under penalty of perjury and at least annually, on a form prescribed by the Department, a report of all receipts and disbursements specified in subdivision 1, the amount of money on hand attributable to charitable gaming as of the end of the period covered by the report, and any other information related to its charitable gaming operation that the Department may require. In addition, the Commissioner, by regulation, may require any qualified organization, except any qualified organization that realizes annual gross receipts of $40,000 or less, whose net receipts exceed a specified amount during any three-month period to file a report of its receipts and disbursements for such period. All reports filed pursuant to this section shall be a matter of public record.B\n\nAll reports required by this section shall be filed on or before the date prescribed by the Department. The Commissioner, by regulation, shall establish a schedule of late fees to be assessed for any organization that fails to submit required reports by the due date.C\n\nExcept as provided in § 18.2-340.23, each qualified organization shall designate or compensate an outside individual or group who shall be responsible for filing an annual, and, if required, quarterly, financial report if the organization goes out of business or otherwise ceases to conduct charitable gaming activities. The Department shall require such reports as it deems necessary until all proceeds of any charitable gaming have been used for the purposes specified in § 18.2-340.19 or have been disbursed in a manner approved by the Department.D\n\nEach qualified organization shall maintain for three years a complete written record of (i) all charitable gaming sessions using Department prescribed forms or reasonable facsimiles thereof approved by the Department; (ii) the name and address of each individual to whom is awarded any charitable gaming prize or jackpot that meets or exceeds the requirements of Internal Revenue Service Publication 3079, as well as the amount of the award; and (iii) an itemized record of all receipts and disbursements, including operating costs and use of proceeds incurred in operating bingo games.E\n\nThe failure to file reports within 30 days of the time such reports are due shall cause the automatic revocation of the permit, and no organization shall conduct any bingo game or raffle thereafter until the report is properly filed and a new permit is obtained. However, the Department may grant an extension of time for filing such reports for a period not to exceed 45 days if requested by an organization, provided the organization requests an extension within 15 days of the time such reports are due and all projected fees are paid. For the term of any such extension, the organization’s permit shall not be automatically revoked, such organization may continue to conduct charitable gaming, or electronic gaming if authorized to do so pursuant to the provisions of this article, and no new permit shall be required.F\n\nFor purposes of this section, the requirement to file a report shall also include the payment of any applicable fees required to accompany such report.","order_by":null,"text":{"0":{"id":298617,"text":"1. Each qualified organization shall keep a complete record of all:\n\t\t\ta. Inventory of charitable gaming supplies purchased.\n\t\t\tb. Receipts from its charitable gaming operation, including a breakdown of receipts attributable to each type of game offered.\n\t\t\tc. Electronic gaming adjusted gross receipts.\n\t\t\td. Disbursements related to charitable gaming and electronic gaming operations, including a breakdown of disbursements for each purpose specified in subdivision 1 of \u00a7 18.2-340.33.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A2"},"1":{"id":298618,"text":"Except as provided in §§ 18.2-340.23 and 18.2-340.30:2, each qualified organization shall file under penalty of perjury and at least annually, on a form prescribed by the Department, a report of all receipts and disbursements specified in subdivision 1, the amount of money on hand attributable to charitable gaming as of the end of the period covered by the report, and any other information related to its charitable gaming operation that the Department may require. In addition, the Commissioner, by regulation, may require any qualified organization, except any qualified organization that realizes annual gross receipts of $40,000 or less, whose net receipts exceed a specified amount during any three-month period to file a report of its receipts and disbursements for such period. All reports filed pursuant to this section shall be a matter of public record.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A","next_prefix":"B"},"2":{"id":298619,"text":"All reports required by this section shall be filed on or before the date prescribed by the Department. The Commissioner, by regulation, shall establish a schedule of late fees to be assessed for any organization that fails to submit required reports by the due date.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2","next_prefix":"C"},"3":{"id":298620,"text":"Except as provided in § 18.2-340.23, each qualified organization shall designate or compensate an outside individual or group who shall be responsible for filing an annual, and, if required, quarterly, financial report if the organization goes out of business or otherwise ceases to conduct charitable gaming activities. The Department shall require such reports as it deems necessary until all proceeds of any charitable gaming have been used for the purposes specified in § 18.2-340.19 or have been disbursed in a manner approved by the Department.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"4":{"id":298621,"text":"Each qualified organization shall maintain for three years a complete written record of (i) all charitable gaming sessions using Department prescribed forms or reasonable facsimiles thereof approved by the Department; (ii) the name and address of each individual to whom is awarded any charitable gaming prize or jackpot that meets or exceeds the requirements of Internal Revenue Service Publication 3079, as well as the amount of the award; and (iii) an itemized record of all receipts and disbursements, including operating costs and use of proceeds incurred in operating bingo games.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"5":{"id":298622,"text":"The failure to file reports within 30 days of the time such reports are due shall cause the automatic revocation of the permit, and no organization shall conduct any bingo game or raffle thereafter until the report is properly filed and a new permit is obtained. However, the Department may grant an extension of time for filing such reports for a period not to exceed 45 days if requested by an organization, provided the organization requests an extension within 15 days of the time such reports are due and all projected fees are paid. For the term of any such extension, the organization’s permit shall not be automatically revoked, such organization may continue to conduct charitable gaming, or electronic gaming if authorized to do so pursuant to the provisions of this article, and no new permit shall be required.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"6":{"id":298623,"text":"For purposes of this section, the requirement to file a report shall also include the payment of any applicable fees required to accompany such report.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"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; certain organizations","url":"\/18.2-340.24_1\/","token":"18.2\/8\/1.1%3A1\/18.2-340.24_1","metadata":false},{"id":58865,"structure_id":15351,"section_number":"18.2-340.25","catch_line":"Permit required; application fee; form of application","url":"\/18.2-340.25\/","token":"18.2\/8\/1.1%3A1\/18.2-340.25","metadata":false},{"id":67164,"structure_id":15351,"section_number":"18.2-340.25:1","catch_line":"Authorization to conduct electronic gaming required; fee","url":"\/18.2-340.25_1\/","token":"18.2\/8\/1.1%3A1\/18.2-340.25_1","metadata":false},{"id":82216,"structure_id":15351,"section_number":"18.2-340.25:2","catch_line":"Temporary permits authorized; limitations","url":"\/18.2-340.25_2\/","token":"18.2\/8\/1.1%3A1\/18.2-340.25_2","metadata":false},{"id":58435,"structure_id":15351,"section_number":"18.2-340.26","catch_line":"Sale of raffle tickets; drawings","url":"\/18.2-340.26\/","token":"18.2\/8\/1.1%3A1\/18.2-340.26","metadata":false},{"id":60802,"structure_id":15351,"section_number":"18.2-340.26:1","catch_line":"Sale of instant bingo, pull tabs, or seal cards","url":"\/18.2-340.26_1\/","token":"18.2\/8\/1.1%3A1\/18.2-340.26_1","metadata":false},{"id":62620,"structure_id":15351,"section_number":"18.2-340.26:2","catch_line":"Sale of instant bingo, pull tabs, or seal cards dispensed by mechanical equipment","url":"\/18.2-340.26_2\/","token":"18.2\/8\/1.1%3A1\/18.2-340.26_2","metadata":false},{"id":78173,"structure_id":15351,"section_number":"18.2-340.26:3","catch_line":"Electronic gaming; 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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/18.2-340.30\/","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 8 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 1997, chapters 777<\/a> and 838<\/a>; in 1999, chapter 360<\/a>; in 2003, chapter 884<\/a>; in 2006, chapter 644<\/a>; in 2007, chapter 541<\/a>; in 2014, chapter 208<\/a>; in 2022, chapters 553<\/a>, 554<\/a>, 609<\/a>, 722<\/a>, and 767<\/a>; in 2023, chapters 592<\/a> and 593<\/a>.<\/p>","references":[{"id":86034,"section_number":"18.2-340.19","catch_line":"Regulations of the Department","order_by":null,"url":"\/18.2-340.19\/"},{"id":79590,"section_number":"18.2-340.20","catch_line":"Denial, suspension, or revocation of permit; hearings and appeals","order_by":null,"url":"\/18.2-340.20\/"},{"id":85209,"section_number":"18.2-340.24:1","catch_line":"Registration requirements; certain organizations","order_by":null,"url":"\/18.2-340.24_1\/"},{"id":62620,"section_number":"18.2-340.26:2","catch_line":"Sale of instant bingo, pull tabs, or seal cards dispensed by mechanical equipment","order_by":null,"url":"\/18.2-340.26_2\/"},{"id":81497,"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","order_by":null,"url":"\/18.2-340.31\/"}],"refers_to":[{"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":78850,"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","order_by":null,"url":"\/18.2-340.30_2\/"}],"permalink":{"id":167597,"object_type":"law","relational_id":83349,"identifier":"18.2-340.30","token":"18.2\/8\/1.1%3A1\/18.2-340.30","url":"\/18.2-340.30\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/18.2-340.30\/","token":"18.2\/8\/1.1%3A1\/18.2-340.30","dublin_core":{"Title":"Reports of gross receipts, electronic gaming adjusted gross receipts, and disbursements required; form of reports; failure to file","Type":"Text","Format":"text\/html","Identifier":"\u00a7 18.2-340.30","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> 1. Each qualified organization<\/span> shall keep a complete record of all:\n\t\t\ta. Inventory of charitable gaming supplies<\/span> purchased.\n\t\t\tb. Receipts from its charitable gaming operation<\/span>, including a breakdown of receipts attributable to each type of game offered.\n\t\t\tc. Electronic gaming adjusted gross receipts<\/span>.\n\t\t\td. Disbursements related to charitable gaming and electronic gaming operations<\/span>, including a breakdown of disbursements for each purpose specified in subdivision 1 of \u00a7 18.2-340.33<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Except as provided in §§ 18.2-340.23<\/a> and 18.2-340.30:2<\/a>, each qualified organization<\/span> shall file under penalty<\/span> of perjury<\/span> and at least annually, on a form prescribed by the Department<\/span>, a report of all receipts and disbursements specified in subdivision 1, the amount of money on hand attributable to charitable gaming as of the end of the period covered by the report, and any other information related to its charitable gaming operation<\/span> that the Department<\/span> may require. In addition, the Commissioner<\/span>, by regulation, may require any qualified organization<\/span>, except any qualified organization<\/span> that realizes annual gross receipts of $40,000 or less, whose net receipts exceed a specified amount during any three-month period to file a report of its receipts and disbursements for such period. All reports filed pursuant to this section shall be a matter of public record. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> All reports required by this section shall be filed on or before the date prescribed by the Department<\/span>. The Commissioner<\/span>, by regulation, shall establish a schedule of late fees to be assessed for any organization that fails to submit required reports by the due date. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Except as provided in § 18.2-340.23<\/a>, each qualified organization<\/span> shall designate or compensate an outside individual or group who shall be responsible for filing an annual, and, if required, quarterly, financial report if the organization goes out of business or otherwise ceases to conduct<\/span> charitable gaming activities. The Department<\/span> shall require such reports as it deems necessary until all proceeds of any charitable gaming have been used for the purposes specified in § 18.2-340.19<\/a> or have been disbursed in a manner approved by the Department<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Each qualified organization<\/span> shall maintain for three years a complete written record of (i) all charitable gaming sessions using Department<\/span> prescribed forms or reasonable facsimiles thereof approved by the Department<\/span>; (ii) the name and address of each individual to whom is awarded any charitable gaming prize or jackpot<\/span> that meets or exceeds the requirements of Internal Revenue Service Publication 3079, as well as the amount of the award; and (iii) an itemized record of all receipts and disbursements, including operating costs and use of proceeds incurred in operating bingo<\/span> games. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The failure to file reports within 30 days of the time such reports are due shall cause the automatic revocation<\/span> of the permit<\/span>, and no organization shall conduct<\/span> any bingo<\/span> game or raffle<\/span> thereafter until the report is properly filed and a new permit<\/span> is obtained. However, the Department<\/span> may grant an extension of time for filing such reports for a period not to exceed 45 days if requested by an organization, provided the organization requests an extension within 15 days of the time such reports are due and all projected fees are paid. For the term of any such extension, the organization’s permit<\/span> shall not be automatically revoked, such organization may continue to conduct<\/span> charitable gaming, or electronic gaming if authorized to do so pursuant to the provisions of this article, and no new permit<\/span> shall be required. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> For purposes of this section, the requirement to file a report shall also include the payment of any applicable fees required to accompany such report. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREPORTS OF GROSS RECEIPTS, ELECTRONIC GAMING ADJUSTED GROSS RECEIPTS, AND\nDISBURSEMENTS REQUIRED; FORM OF REPORTS; FAILURE TO FILE (\u00a7 18.2-340.30)\n\nA. 1. Each qualified organization shall keep a complete record of all:\n\t\t\ta. Inventory of charitable gaming supplies purchased.\n\t\t\tb. Receipts from its charitable gaming operation, including a breakdown of\nreceipts attributable to each type of game offered.\n\t\t\tc. Electronic gaming adjusted gross receipts.\n\t\t\td. Disbursements related to charitable gaming and electronic gaming\noperations, including a breakdown of disbursements for each purpose specified in\nsubdivision 1 of \u00a7 18.2-340.33.\n\n 2. Except as provided in §§ 18.2-340.23 and 18.2-340.30:2, each\n qualified organization shall file under penalty of perjury and at least\n annually, on a form prescribed by the Department, a report of all receipts and\n disbursements specified in subdivision 1, the amount of money on hand\n attributable to charitable gaming as of the end of the period covered by the\n report, and any other information related to its charitable gaming operation\n that the Department may require. In addition, the Commissioner, by regulation,\n may require any qualified organization, except any qualified organization that\n realizes annual gross receipts of $40,000 or less, whose net receipts exceed a\n specified amount during any three-month period to file a report of its\n receipts and disbursements for such period. All reports filed pursuant to this\n section shall be a matter of public record.\n\nB. All reports required by this section shall be filed on or before the date\nprescribed by the Department. The Commissioner, by regulation, shall establish a\nschedule of late fees to be assessed for any organization that fails to submit\nrequired reports by the due date.\n\nC. Except as provided in § 18.2-340.23, each qualified organization shall\ndesignate or compensate an outside individual or group who shall be responsible\nfor filing an annual, and, if required, quarterly, financial report if the\norganization goes out of business or otherwise ceases to conduct charitable\ngaming activities. The Department shall require such reports as it deems\nnecessary until all proceeds of any charitable gaming have been used for the\npurposes specified in § 18.2-340.19 or have been disbursed in a manner\napproved by the Department.\n\nD. Each qualified organization shall maintain for three years a complete written\nrecord of (i) all charitable gaming sessions using Department prescribed forms\nor reasonable facsimiles thereof approved by the Department; (ii) the name and\naddress of each individual to whom is awarded any charitable gaming prize or\njackpot that meets or exceeds the requirements of Internal Revenue Service\nPublication 3079, as well as the amount of the award; and (iii) an itemized\nrecord of all receipts and disbursements, including operating costs and use of\nproceeds incurred in operating bingo games.\n\nE. The failure to file reports within 30 days of the time such reports are due\nshall cause the automatic revocation of the permit, and no organization shall\nconduct any bingo game or raffle thereafter until the report is properly filed\nand a new permit is obtained. However, the Department may grant an extension of\ntime for filing such reports for a period not to exceed 45 days if requested by\nan organization, provided the organization requests an extension within 15 days\nof the time such reports are due and all projected fees are paid. For the term\nof any such extension, the organization’s permit shall not be\nautomatically revoked, such organization may continue to conduct charitable\ngaming, or electronic gaming if authorized to do so pursuant to the provisions\nof this article, and no new permit shall be required.\n\nF. For purposes of this section, the requirement to file a report shall also\ninclude the payment of any applicable fees required to accompany such report.\n\nHISTORY: 1995, c. 837; 1997, cc. 777, 838; 1999, c. 360; 2003, c. 884; 2006, c.\n644; 2007, c. 541; 2014, c. 208; 2022, cc. 553, 554, 609, 722, 767; 2023, cc.\n592, 593.","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}}