                                 CODE OF VIRGINIA

ORGANIZATIONS EXEMPT FROM CERTAIN FEES AND REPORTS (§ 18.2-340.23)

A. No organization that reasonably expects, on the basis of prior charitable
gaming annual results or any other quantifiable method, to realize gross
receipts of $40,000 or less in any 12-month period from raffles conducted in
accordance with the provisions of this article shall be required to (i) notify
the Department of its intention to conduct raffles or (ii) comply with
Department regulations governing raffles.

B. Any organization that reasonably expects, on the basis of prior charitable
gaming annual results or any other quantifiable method, to realize gross
receipts of $40,000 or less from all charitable gaming other than raffles on a
total of no more than seven days per calendar year shall be required to register
with the Department pursuant to the provisions of &#xA7; 18.2-340.24:1.

C. If any organization&#8217;s actual gross receipts from raffles for the
12-month period exceed $40,000 as described in subsection A or actual gross
receipts from all charitable gaming other than raffles conducted on a total of
no more than seven days per calendar year exceed $40,000 as described in
subsection B, the Department shall require the organization to obtain a permit
pursuant to the provisions of &#xA7; 18.2-340.25 and file by a specified date
the report required by &#xA7; 18.2-340.30.

D. Any (i) organization described in subdivision 18 of the definition of
&#8220;organization&#8221; in &#xA7; 18.2-340.16 or (ii) volunteer fire
department or volunteer emergency medical services agency or auxiliary unit
thereof that has been recognized in accordance with &#xA7; 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
part of the safety program of such political subdivision shall be exempt from
the payment of application fees required by &#xA7; 18.2-340.25 and the payment
of audit fees required by &#xA7; 18.2-340.31. Any such organization, department,
agency, or unit that conducts electronic gaming shall be subject to such
application fees and audit fees for its electronic gaming activities; however,
in accordance with the provisions of &#xA7; 18.2-340.31, any audit fees may be
paid by either the organization or the electronic gaming manufacturer whose
electronic gaming devices are present on the premises of the organization,
department, agency, or unit. Nothing in this subsection shall be construed as
exempting any organizations described in subdivision 18 of the definition of
&#8220;organization&#8221; in &#xA7; 18.2-340.16, volunteer fire departments, or
volunteer emergency medical services agencies from any other provisions of this
article or other Department regulations.

E. Nothing in this section shall prevent the Department from conducting any
investigation or audit it deems appropriate to ensure an organization&#8217;s
compliance with the provisions of this article and, to the extent applicable,
Department regulations.

HISTORY: 1995, c. 837; 1997, cc. 777, 838; 2003, c. 884; 2006, c. 644; 2009, c.
121; 2015, cc. 502, 503; 2021, Sp. Sess. I, c. 520; 2022, cc. 554, 609, 722,
767; 2023, cc. 592, 593, 594, 787.