10 Del. Admin. Code § 103-16.0

Current through Register Vol. 28, No. 7, January 1, 2025

Section 103-16.0 - Maximum Number of Permissible Events

16.1 Under the terms of 28 Del.C. §§ 1526(a) and 1562 and 10 DE Admin. Code 103 Rule 8.1, organizations are limited in the number of bingo, Texas Hold 'Em and charitable gaming events which they may conduct. The Board has held that a Delaware charitable organization that establishes a subsidiary group or groups, such as an auxiliary which does not have its own separate Employee Identification Number or Federal Identification Number from the Internal Revenue Service, will be required to share its limited number of permissible events with the subsidiary group. For example, since 5 Texas Hold 'Em tournaments are permitted in 1 year under 28 Del.C. § 1562, the main group and the subsidiary group or groups may have a total of 5 tournaments between or among them, rather than each entity being permitted to have up to 5 tournaments.

16.2 If the subsidiary group obtains its own separate Employer Identification Number or Federal Identification Number from the Internal Revenue Service, then the subsidiary group may itself have the maximum number of events.

16.3 However, the Board views national charitable organizations with Delaware affiliates differently. If there are several affiliates of a national charitable organization in Delaware, and each is independent of the others, each affiliate may seek up to the maximum number of permissible events through use of the notice of charitable standing granted to the national organization, provided the national organization confirms that the affiliate has its permission to do so. Each Delaware affiliate of a national charitable organization may request permission to conduct up to the maximum number of permissible events.

10 Del. Admin. Code § 103-16.0

15 DE Reg. 886 (12/01/11)
16 DE Reg. 219 (08/01/12)
28 DE Reg. 391 (11/1/2024) (Final)