N.H. Admin. Code § Lot 7003.02

Current through Register No. 36, September 5, 2024

Section Lot 7003.02 - Licensing Requirements of Charitable Organizations

(a) Charitable organization shall not hold games of bingo without possessing a current and valid license issued by the commission in accordance with RSA 287-E and this chapter.

(b) To be eligible for licensure, an organization shall:

(1) Be a bona fide religious, charitable, civic, veterans or fraternal organization in existence and organized under the laws of this state for at least 2 years in a town or city in this state;

(2) Be able to establish that the purposes for which it was organized have been furthered through its activities

(3) Possess a tax exempt status under Internal Revenue Code 501(c)(3), 501(c)(4), 501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19) or be covered under a group ruling issued by the Internal Revenue Service under authority of those sections;

(4) Be in good standing, and registered with the secretary of state for 2 or more years prior to the application as a domestic non-profit authorized to do business in New Hampshire; and

(5) Be in good standing and registered with the director of charitable trusts, if required under RSA 7:19 through RSA 7:32.

(c) To obtain a bingo license, a charitable organization shall submit the following to the commission:

(1) A complete and accurate "Charitable Organization Bingo Application" form (1/2020), which shall include a certification affirming that:

a. The individual signing the application is an official of the charitable organization authorized to sign the application on the organization's behalf;

b. Except as otherwise allowed, only bona fide members of the charitable organization will be permitted to operate the bingo event, and that such members are aware of all statutes and rules applicable to the operation of such an event;

c. The charitable organization has taken action to ensure compliance with RSA 287-E:7, VI relative to individuals with a criminal history participating in the operation of a bingo event;

d. The charitable organization has established and will adhere to internal control policies and procedures in accordance with the requirement of Lot 7000;

e. The information provided on the application and any supporting documentation submitted with the application is true, accurate, and complete, and that there are no willful misrepresentations in or falsifications of the information provided; and

f. Any amendments or corrections to the provided documents will be submitted to the commission within 15 days of any event that resulted in a change, or the discovery of the inaccuracy;

(2) Supporting documentation, as required by (d) below; and

(3) Payment of the licensing fee of $25 per bingo event, as established by RSA 287-E:4, I.

(d) The supporting documentation required by (c)(2) above shall include:

(1) One of the following documents confirming the organization's tax exempt status:

a. An affirmation letter or letter of determination from the Internal Revenue Service (IRS) that indicates the organizations tax exempt status under 26 USC § 501(c)(3), (4), (7), (8), (10), or (19); or

b. If the charitable organization is exempt by virtue of a group ruling:

1. A copy of the group exemption letter issued to the central organization recognizing on a group basis the exemption under section 26 USC § 501(c)(3), (4), (7), (8), (10), or (19), of subordinate organizations on whose behalf the control organization has applied for recognition of exemption; and

2. A letter from the central organization with which the charitable organization is affiliated confirming that the charitable organization is covered under the central organization's group tax exemption;

(2) Documentation from the New Hampshire secretary of state, which includes the organization's name and ID number, confirming that the organization has been registered as a domestic non-profit for at least 2 years prior to the application, and is currently in good standing;

(3) One of the following from the director of charitable trust:

a. Documentation, which includes the organization's name and ID number, confirming that the organization is registered and in good standing; or

b. If registration is not required under RSA 7:19-32-a, written documentation confirming that the organization is exempt from this requirement;

(4) A letter written on the charitable organizations letterhead and signed by an authorized officer of the organization, which describes:

a. The charitable purposes of the organization for which it is organized; and

b. The extent to which these charitable purposes have been furthered by the organization's activities in the 2 years prior to the date of the application;

(5) A completed "Gaming Operations Participant List" form (1/2020), that has been signed, dated, and certified as accurate by an officer of the organization;

(6) A copy of the charitable organization's bingo house rules, which meets the requirements set forth in Lot 7005.06 below;

(7) A copy of a game program, which meets the requirements set forth in Lot 7005.07 below; and

(8) Copies of all written agreements or contracts relative to:

a. Gaming consultant services provided in accordance with RSA 287-E:7, II(b);

b. Shared bingo, including agreements between the host and participating halls and the shared carryover coverall service provider; and

c. Rental or lease agreement for the facility where the games will be played.

(e) Upon request of the commission, the individual signing the application shall show proof that he or she is an official of the charitable organization authorized to sign the application on behalf of the organization, such as providing copies of the meeting minutes at which the governing body authorized such authority.

(f) The charitable organization shall submit a license application and related documentation to the commission at least 15 days, but no more than 45 days prior to the first bingo event of the month or year for which the license has been requested.

(g) If at any time, the information provided in accordance with (c) and (d) above changes, or is otherwise found to be inaccurate, the applicant shall submit updated or corrected information to the commission within 15 days of the event that resulted in the change, or discovery of the inaccuracy.

(h) An organization shall immediately notify the commission in the event that it no longer meets the qualifications for licensure, including the loss of its tax exempt status, or failure to maintain its registration with the secretary of state or director of charitable trust, as required by RSA 287-E:1, V.

N.H. Admin. Code § Lot 7003.02

Derived from Volume XL Number 28, Filed July 9, 2020, Proposed by #13067, Effective 6/26/2020, Expires 6/27/2030 (See Revision Notes #1, #2, and #3 at chapter heading for Lot 7000).