Iowa Charitable Gambling License
Iowa Charitable Gambling License Average ratng: 9,7/10 7673 votes
The Social and Charitable Gambling Unit administers Iowa Code Chapter 99B, which regulates games of skill or chance, raffles, bingo, social gambling and amusement devices. DES MOINES Iowa senators voted Tuesday to update and simplify Iowa's social and charitable gambling regulations. With no license requirement for raffles less than $1,000 in value. Gambling losses: Gambling losses are deductible only to the extent of gambling winnings reported on IA 1040, line 13. The gambling loss amount entered on this line shall only include losses from wagering transactions, and does not extend to business expenses incurred in the trade or business of gambling.
- Iowa Charitable Gambling License
- Iowa Charitable Gambling License Verification
- Iowa Charitable Gambling License Lookup
Iowa Charitable Gambling License
| § 99B.1 | Definitions |
| § 99B.2 | Administrative rules |
| § 99B.3 | License denial, suspension, and revocation |
| § 99B.4 | Penalties |
| § 99B.5 | Allowable forms for payment |
| § 99B.6 | Attorney general and county attorney — prosecution. |
| § 99B.7 | Division of criminal investigation |
| § 99B.8 | Tax on prizes |
| § 99B.9A | Exceptions for certain areas |
| § 99B.10 | Electrical and mechanical amusement devices — penalties. |
| § 99B.11 | Definitions |
| § 99B.12 | Qualified organization licenses — general provisions — types of licenses. |
| § 99B.13 | Licensed qualified organizations — general requirements. |
| § 99B.14 | Distribution of proceeds — licensed qualified organizations. |
| § 99B.15 | Prizes awarded by licensed qualified organizations |
| § 99B.16 | Records and reports — licensed qualified organization. |
| § 99B.18 | Company games |
| § 99B.21 | Bingo |
| § 99B.22 | Bingo conducted at a fair or community festival |
| § 99B.23 | Bingo — licensing exception. |
| § 99B.24 | Raffles |
| § 99B.25 | Electronic raffles |
| § 99B.26 | Game nights |
| § 99B.27 | Card game tournaments conducted by qualified organizations representing veterans |
| § 99B.31 | Amusement concessions |
| § 99B.32 | Manufacturers and distributors — bingo equipment and supplies — electronic raffle systems — transfer or use. |
| § 99B.41 | Definitions |
| § 99B.42 | Social gambling general requirements |
| § 99B.43 | Social gambling in licensed alcohol establishments |
| § 99B.44 | Social gambling in public places |
| § 99B.45 | Social gambling between individuals |
| § 99B.51 | Definitions |
| § 99B.52 | Electrical or mechanical amusement devices |
| § 99B.53 | Electrical or mechanical amusement devices — registration required. |
| § 99B.54 | Electrical or mechanical amusement devices — criminal penalties. |
| § 99B.55 | Revocation of registration — electrical or mechanical amusement devices — suspension of liquor license or beer permit. |
| § 99B.56 | Electrical or mechanical amusement device manufacturers, distributors, and for-profit owners — registration. |
| § 99B.57 | Registered electrical or mechanical amusement devices — persons under twenty-one — penalties. |
| § 99B.58 | Electrical or mechanical amusement devices — special fund. |
| § 99B.61 | Bona fide contests |
| § 99B.62 | Game nights — licensing exceptions. |
Iowa Charitable Gambling License Verification
Terms Used In Iowa Code > Chapter 99B
Iowa Charitable Gambling License Lookup
- Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
- Amusement concession: includes but is not limited to carnival-style games that are conducted by a person for profit. See Iowa Code 99B.1
- Amusement device: means an electrical or mechanical device possessed and used in accordance with this chapter. See Iowa Code 99B.1
- Applicant: means an individual or an organization applying for a license under this chapter. See Iowa Code 99B.1
- Bingo: means a game, whether known as bingo or any other name, in which each participant uses one or more cards each of which is marked off into spaces arranged in horizontal and vertical rows of spaces, with each space being designated by number, letter, symbol, or picture, or combination of numbers, letters, symbols, or pictures. See Iowa Code 99B.1
- Bingo occasion: means a single gathering or session at which a series of bingo games is played. See Iowa Code 99B.1
- Bookmaking: means the determining of odds and receipt and paying off of bets by an individual or publicly or privately owned enterprise not present when the wager or bet was undertaken. See Iowa Code 99B.1
- Build-up or pyramid: means a raffle or a game in which a prize must be returned in order to play another game or to be eligible for another bigger prize, a game in which a prize must be forfeited if a later game is lost, or a raffle which is multi-step and requires the participant to win at multiple steps to win the grand prize. See Iowa Code 99B.1
- Casino-style games: means any house banking game, including but not limited to casino-style card games such as poker, baccarat, chemin de fer, blackjack, and pai gow, and casino games such as roulette, craps, and keno. See Iowa Code 99B.1
- Contract: A legal written agreement that becomes binding when signed.
- Conviction: A judgement of guilt against a criminal defendant.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Department: means the department of inspections and appeals. See Iowa Code 99B.1
- Donee: The recipient of a gift.
- Donor: The person who makes a gift.
- Fair: means an annual fair and exposition held by the Iowa state fair board and any fair event conducted by a fair under the provisions of chapter 174. See Iowa Code 99B.1
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
- Gambling: means any activity where a person risks something of value or other consideration for a chance to win a prize. See Iowa Code 99B.1
- Game night: means an event at which casino-style games may be conducted, in addition to games of skill and games of chance, within one consecutive twenty-four-hour period. See Iowa Code 99B.1
- Game of chance: means a game whereby the result is determined by chance and the player in order to win completes activities, such as aligning objects or balls in a prescribed pattern or order or makes certain color patterns appear. See Iowa Code 99B.1
- Game of skill: means a game whereby the result is determined by the player's ability to do a task, such as directing or throwing objects to designated areas or targets, or by maneuvering water or an object into a designated area, or by maneuvering a dragline device to pick up particular items, or by shooting a gun or rifle. See Iowa Code 99B.1
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- Gross receipts: means the total revenue received from the sale of rights to participate in a game of skill, game of chance, bingo, or raffle and admission fees or charges. See Iowa Code 99B.1
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Licensed qualified organization: means a qualified organization that is issued a license under this chapter and that complies with the requirements for a qualified organization issued a license under this chapter. See Iowa Code 99B.1
- Livestock: includes but is not limited to an animal classified as an ostrich, rhea, or emu. See Iowa Code 4.1
- Merchandise: includes lottery tickets or shares sold or authorized under chapter 99G. See Iowa Code 99B.1
- Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
- month: means a calendar month, and the word 'year' and the abbreviation 'A. See Iowa Code 4.1
- Net receipts: means gross receipts less amounts awarded as prizes and less state and local sales tax paid upon the gross receipts. See Iowa Code 99B.1
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- person: means individual, corporation, limited liability company, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, or any other legal entity. See Iowa Code 4.1
- property: includes personal and real property. See Iowa Code 4.1
- Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
- Qualified organization: means an organization that has an active membership of not less than twelve persons, does not have a self-perpetuating governing body and officers, and meets any of the following requirements:
- Raffle: means a lottery in which each participant buys an entry for a chance at a prize with the winner determined by a random method and the winner is not required to be present to win. See Iowa Code 99B.1
- real property: include lands, tenements, hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Iowa Code 4.1
- Rule: includes 'regulation'. See Iowa Code 4.1
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words 'United States' may include the said district and territories. See Iowa Code 4.1
- United States: includes all the states. See Iowa Code 4.1
- week: means seven consecutive days. See Iowa Code 4.1
- year: means twelve consecutive months. See Iowa Code 4.1