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Charitable Gaming

Frequently Asked Questions





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  • Gaming FAQ



  • Gaming FAQ

    What kinds of permits and licenses are available?
    How much does a permit or license cost?
    Do I have to renew my permit or license?
    When can I renew my permit or license?
    How much does it cost to renew my permit or license?
    Who can conduct gaming activities?
    Who qualifies for a permit?
    What is the definition of a Qualified Organization?
    What is the definition of a Municipality?
    How do I apply for a new permit?
    How long does it take to get a new permit?
    What is the most common error on a permit application?
    What is a dissolution clause?
    Does my organization have to open a new bank account?
    Can another organization borrow our permit to conduct a raffle?
    Who is required to take the gaming test?
    How do I take the online gaming test?
    How often do I have to pass the gaming test?
    Once I have a permit, what reports do I have to file?
    Once I have a multiple beneficiary permit, what reports do I have to file?
    What is a CPA Reviewed Financial Statement?
    What are the due dates for required reports?
    Can I request a filing extension for a report?
    Do I have to pay a fee based on my gaming activity?
    Can I request an extension of time to pay my fee?
    What are some examples of when I should amend my permit?
    How do I amend my permit?
    What is a split-the-pot raffle and how is it conducted?
    What is a special-draw raffle?
    Can we delay a raffle drawing?
    Can we terminate a raffle after tickets have been sold?
    Can we sell our raffle tickets online?
    What can I do with a pull-tab game that won’t sell?
    How do I report lost, stolen, or damaged pull-tabs?
    Net proceeds – what is it?
    Do I have to donate my net proceeds?
    How can I donate my net proceeds?
    How do I request permission to retain net proceeds for longer than one year?
    The application for a gaming permit requires a membership list. What is the definition of a member?
    How do I renew my operator contract?
    How do I renew my vendor registration?
    How do I register a new vendor?


  • What kinds of permits and licenses are available?

    1. A permit may be issued to a qualified organization or a municipality.
    2. A multiple-beneficiary permit may be issued to a group of 2-6 qualified organizations or municipalities.
    3. An operator license may be issued to a for-profit business to conduct gaming activities on behalf of permit holders (permittees).
    4. A vendor registration may be issued to a for-profit business that holds a package store license or a beverage dispensary license issued by the Alaska Alcoholic and Beverage Control (ABC) Board. A vendor registration allows the business to sell pull-tabs on behalf of a permittee.
    5. A pull-tab distributor license may be issued to a for-profit business located in Alaska to sell pull-tabs to permittees, including multiple beneficiary permittees, and operators. Upon the sale of a pull tab game, a pull-tab distributor must remit a 3% tax to the Department.
    6. A pull-tab manufacturer license may be issued to a for-profit business to sell pull-tab games to pull-tab distributors.


  • How much does a permit or license cost?

    1. New permit
      $ 20.00
    2. Multiple beneficiary permit
      $ 100.00
    3. Operator license
      $ 500.00
    4. Pull-tab distributor license
      $1,000.00
    5. Pull-tab manufacturer license
      $2,500.00


  • Do I have to renew my permit or license?

  • Yes, all permits and licenses expire on 12/31 each year.

  • When can I renew my permit or license?

  • A permit or license may be renewed beginning the first business day in November.

  • How much does it cost to renew my permit or license?

  • The fee to renew a permit depends on the amount of gross receipts generated in the prior calendar year.

    Prior Year Gross ReceiptsFee
    0 to $19,999:$ 20.00
    $20,000 to $100,000:$ 50.00
    Over $100,000:$100.00


    The fee to renew a vendor registration, a multiple beneficiary permit, an operator license, a pull-tab distributor license, or a pull-tab manufacturer license is the same every year.

    Vendor registration
    $ 50.00
    Multiple beneficiary permit
    $ 100.00
    Operator license
    $ 500.00
    Pull-tab distributor license
    $1,000.00
    Pull-tab manufacturer license
    $2,500.00


  • Who can conduct gaming activities?

    1. An organization or municipality that has been issued a permit or a multiple beneficiary permit.
    2. An operator that has been issued an operator’s license.
    3. A business that holds a package store license or a beverage dispensary license issued by the Alaska Alcoholic and Beverage Control (ABC) Board that has registered as a vendor.


  • Who qualifies for a permit?

    1. Only a qualified organization or a municipality may apply for a permit.
    2. A qualified organization must be in existence for at least three consecutive years prior to applying, and have at least 25 members who are Alaska residents.


  • What is the definition of a Qualified Organization?

  • A Qualified Organization means a bona fide civic or service organization or bona fide religious, charitable, fraternal, veterans, labor, political, or educational organization, police or fire department and company, dog mushers' association, outboard motor association, or fishing derby or nonprofit trade association in the state.

  • What is the definition of a Municipality?

  • A municipality includes a city, town, borough, school district, and the governing body of a federally recognized Indian tribe in Alaska.

  • How do I apply for a new permit?

    1. Go to http://www.tax.alaska.gov/gaming, navigate to Links, choose Videos, Instructions and Forms, and read the Permit Application Instructions.
    2. Go to https://online-tax.alaska.gov, navigate to Quick Links, and select Submit a License/Permit App or Test.
    3. Select New Gaming Permit, License or Test, and then select I want to apply for a Gaming Permit or License.
    4. Choose Alaska Gaming Permittee Permit Application and follow the instructions.


  • How long does it take to get a new permit?

  • A new permit can generally be issued within 10 business days if the application is complete. If the application is incomplete, or in error, we will contact you for more information.

  • What is the most common error on a permit application?

  • The most common error that will delay the issuance of a permit is if a member in charge or manager of gaming has not passed the gaming test.

  • What is a dissolution clause?

  • Generally speaking, a dissolution clause is found in an organization’s bylaws and sets out how to dissolve or terminate the organization. To obtain a gaming permit, very specific wording must be contained in the bylaws that sets out what to do with gaming funds in the event the organization plans to dissolve or terminate. Most organizations will need to amend their bylaws to add the following, or similar statement:

    • Upon dissolution, any remaining net proceeds from gaming activity under AS 05.15 will be distributed to one or more existing permittees, other than a multiple-beneficiary permittee, in accordance with 15 AAC 160.020(a)(5).


  • Does my organization have to open a new bank account?

    1. Yes, a separate bank account must be maintained by an organization that holds a permit. The name/title on the bank statement and the checks must contain the word ‘gaming.’
    2. The bank account must be separate from an account used for other money. Only money from gaming activities should be deposited in the account, with the exception of funds to open the account or maintain a minimum balance.
    3. The account must have at least two authorized signers who are residents of Alaska.
    4. Money from a gaming activity must be deposited within 3 calendar days of the activity.


  • Can another organization borrow our permit to conduct a raffle?

    1. No, a permit is not transferrable.
    2. However, your organization may conduct a raffle on behalf of a group that does not have a permit. Keep in mind your organization must deposit all money collected from the sale of raffle tickets into your gaming bank account, and must report the raffle on your annual financial statement which may increase the amount of the fee you owe. Your permit and a member of your organization must be present at the drawing. Once the raffle is complete, your organization may donate the net proceeds to the group.


  • Who is required to take the gaming test?

    1. A person that plans to serve as a primary member in charge, alternate member in charge, or manager of gaming must pass the online gaming permittee test.
    2. A person that is applying for an operator license must pass the online gaming operator test.


  • How do I take the online gaming test?

  • Go to https://online-tax.alaska.gov, navigate to Quick Links, and select Submit a License/Permit App or Test.
    Choose New Gaming Permit, License or Test and select I want to take the Gaming Permittee or Operator Test.
    Select Permittee Test if you plan to serve as a member in charge or manager of gaming, or Operator Test if you plan to apply for an operator license.

  • How often do I have to pass the gaming test?

  • Once.

  • Once I have a permit, what reports do I have to file?

    1. If your organization generates gross receipts of $50,000.00 or more in any quarter, you are required to file a quarterly report no later than 45 days after the end of the quarter.
    2. If you are a permit holder that is a member of a multiple beneficiary permit, you must file a quarterly report every quarter regardless of the amount of gross receipts generated.
    3. Every organization and municipality that holds a permit in a calendar year must file an Annual Financial Statement (AFS) even if no gaming activity was conducted. An AFS is due March 15 (or the following business day) following the end of the calendar year.


  • Once I have a multiple beneficiary permit, what reports do I have to file?

    1. A multiple beneficiary permittee must file a report every quarter no later than the last business day of the month following the end of the calendar quarter.
    2. An annual report and a CPA Reviewed Financial Statement must be filed no later than February 28 (or the following business day) following the end of the calendar year.


  • What is a CPA Reviewed Financial Statement?

  • A multiple beneficiary permittee and an operator are required to provide a CPA reviewed financial statement no later than February 28 (or the following business day) following the end of the calendar year. See AS 05.15.165(e), 15 AAC 160.310, and 15 AAC 160.361(l).

    A review of financial records must be performed by a CPA licensed in Alaska and should include:
    1. Statement of financial position; and
    2. Results of operations and cash flows of the gaming operations.

    Notes to financial statements should include:
    1. Method of calculating adjusted gross income; and
    2. Inventory method for bingo and pull-tab games including opened and unopened series of pull-tabs.

    Supplementary schedules should include:
    1. Explanation of differences, if any, in methods of financial reporting and reports prepared for the State of Alaska and the permittees; and
    2. Reconciliation of any differences in the statement of operation and annual report filed with the State of Alaska; and
    3. Itemized schedule by permittee showing gross receipts, prizes, taxes, adjusted gross income, payments of net proceeds, and authorized expenses excluding operator fees; and
    4. Itemized schedule of authorized game related expenses, if not itemized separately in the statement of operations or in a supplementary schedule.


  • What are the due dates for required reports?

    1. Permittee quarterly report: due on the 45th day following the end of the calendar quarter.
    2. Permittee Annual Financial Statement (AFS): due on March 15 following the year in which a permit was issued to conduct gaming activities.
    3. Multiple beneficiary permittee quarterly report: due on the last business day of the month following the end of the calendar quarter.
    4. Multiple beneficiary permittee annual report: due on February 28 following the year in which a permit was issued to conduct gaming activities.
    5. Multiple beneficiary CPA reviewed financial statement: due on February 28 following the year in which a permit was issued to conduct gaming activities.


  • Can I request a filing extension for a report?

  • Yes, the request must be submitted before the due date of the report and extends the due date 30 days.

  • Do I have to pay a fee based on my gaming activity?

    1. If gross receipts of $20,000 or more are reported on the Annual Financial Statement, you will be assessed a fee of 1 percent of net proceeds.
    2. The 1 percent fee is due no later than March 15 following the year in which gaming activities were conducted.


  • Can I request an extension of time to pay my fee?

  • No, it is due no later than March 15 following the year in which gaming activities were conducted. Failure to pay the fee on time will result in penalties and interest.

  • What are some examples of when I should amend my permit?

    1. When you want to add an additional game type.
    2. When a member in charge or manager of gaming changes.
    3. When the dedication of net proceeds statement needs to be updated.


  • How do I amend my permit?

  • Login to you Revenue Online account, navigate to the Permit Account ID, and in the upper right hand corner choose I want to Amend an Application.

  • What is a split-the-pot raffle and how is it conducted?

  • A split the pot raffle is raffle variation where the prize is 50 percent of the gross receipts raised from selling tickets. Serialized dual roll tickets may be used if the raffle is conducted at a single event, at a single time and gaming location, with all players present.

  • What is a special-draw raffle?

  • A special-draw raffle is an activity in which the winner is determined by means other than drawing from a container. With the exception of a rubber ducky raffle, a special-draw raffle requires prior approval from the department.

  • Can we delay a raffle drawing?

  • A raffle drawing can only be delayed for a reason that is beyond the control of the permittee. Not selling enough tickets is not a valid reason to delay a drawing. If the drawing cannot be held at the date or location scheduled, immediately notify the department in writing, reschedule the date and location, and if a player must be present at the drawing to win, notify each player in writing of the new date and time.

  • Can we terminate a raffle after tickets have been sold?

  • Yes. Notify the department in writing and refund the price of each ticket no later than 20 days after the scheduled date of the drawing.

  • Can we sell our raffle tickets online?

  • No. Gaming activities may not be conducted on the internet. However, the internet may be used to promote charitable gaming activities.

  • What can I do with a pull-tab game that won’t sell?

  • You can sell the tickets at a discount, offer a prize for the last ticket sold, or give them away as door prizes. Games that don’t sell may not be removed from sale.

  • How do I report lost, stolen, or damaged pull-tabs?

  • As a permittee, login to your Revenue Online account and navigate to the Annual Financial Statement account. In the upper-right hand corner of the screen at the I Want To header, select Withdraw Pull-Tabs from Sale. If the pull-tabs have been damaged, the department will issue written approval to destroy the damaged tickets/games.

  • Net proceeds – what is it?

  • Net proceeds is the income derived from conducting a gaming activity after prizes and game-related expenses have been paid.

  • Do I have to donate my net proceeds?

  • Yes, net proceeds generated in one calendar year must be donated no later than the end of the following calendar year.

  • How can I donate my net proceeds?

    1. Many organizations donate net proceeds to themselves, and this is permissible. For example, an organization may donate funds to pay for common operating expenses such as rent, wages and utilities.
    2. Generally speaking, net proceeds must be used in the State of Alaska (state) for political, educational, civic, public, charitable, patriotic, or religious purposes. So long as the funds are used for one of the aforementioned purposes, net proceeds may be donated to your own organization, another organization, or an individual. With regards to scholarships, net proceeds can be used for a scholarship to a resident of the state or to a person who will use the scholarship in the state. As a reminder, net proceeds must be used in the state and may not be used to pay for out-of-state travel costs.


  • How do I request permission to retain net proceeds for longer than one year?

  • Requests to retain net proceeds for a period longer than one year under AS 05.15.150(b) can be submitted through Revenue Online. Navigate to the Annual Financial Statement account ID and in the upper right hand corner choose I want to Request Approval to Hold Proceeds.

  • The application for a gaming permit requires a membership list. What is the definition of a member?

  • Membership in your organization should be defined in your bylaws or other organizational documents.

  • How do I renew my operator contract?

  • As the operator:
    Permits and licenses can be renewed through Revenue Online starting 11/1. Once the operator’s license and the permittee’s permit have been renewed, the operator can initiate the operator contract renewal at their Revenue Online account.

    As the permittee:
    After the operator submits a contract renewal, the permittee will be notified to log into their Revenue Online account to review and electronically sign the contract. Once the contract has been signed, the operator will be mailed a letter authorizing them to conduct gaming activity on the permittee’s behalf.

  • How do I renew my vendor registration?

  • Permits can be renewed through Revenue Online starting 11/1. Once your permit has been renewed, you can renew your vendor registration at the Vendor Registration account ID. Once the renewal has been submitted and payment received, a letter will be mailed to your organization authorizing the sale of pull­ tabs at the vendor location. The letter should be posted at the vendor location where the gaming activity will be conducted. The letter will also be available at the Letters tab of your Revenue Online account.

  • How do I register a new vendor?

  • In Revenue Online navigate to the Permit account ID, and in the upper right hand corner choose I want to Register a New Vendor or Location.