Charitable Games Tax & License Fees
The tax is imposed on the net proceeds of charitable games. Annual license fees are imposed on suppliers and providers of such games. Operators must pay a license fee every two years.
Fourteen games are permitted: bang, beat the dealer, big six, blackjack, chuck-a-luck, craps, five-card
stud poker, gin rummy, hold-em poker, keno, merchandise wheel, poker, pull tabs, and roulette. Profits
from the games must be used to support the organization’s goals, such as charitable work or education.
A licensed organization may hold up to four charitable game events per year.
For a group to be eligible to conduct charitable games, it must
- be a religious, charitable, educational, veterans’, fraternal, or labor organization;
- have been in existence in Illinois for at least five years (may be reduced to two years in certain
- operate without profit to its members; and
- already be exempt from federal income taxation under Internal Revenue Code, Section 501(c)(3), (4), (5), (8), (10), or (19).
Note: Veterans’ organizations that are eligible to hold a bingo license are also eligible for a charitable
game license without regard to federal tax status.
- Call us at: 1 217 785-5864
- Call TDD: 1 800 544-5304