Social and Charitable Gambling
The Social & Charitable Gambling website is available only for filing an online annual gambling report. If you want to apply for a license, you will need to fill out a paper application. Our office is still accepting paper applications. To apply for a license, please download the appropriate application below and mail the completed packet including payment to our office. There currently is no other option for applications.
You may obtain a paper copy of the annual gambling report by contacting our office either by phone at (515) 281-6848 or by email at email@example.com. This report is due January 31, 2018, and covers the period of January 1, 2017 through December 31, 2017. A notice was mailed January 18, 2018, to all non-profit organizations, which had a license at any point during the reporting period. The notice includes instructions on where and how to complete the annual report.
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The Social and Charitable Gambling Program administers Iowa Code Chapter 99B, which regulates games of skill or chance, raffles, bingo, social gambling and amusement devices. Qualified organizations may obtain a social or charitable gambling license to conduct fund-raising activities benefiting educational, civic, public, charitable, patriotic, or religious purposes.
Charitable Gambling License Application
In order to conduct charitable gambling activities, a nonprofit organization will first need to obtain a Charitable Gambling License. The Charitable Gambling License Application describes the various types of gambling activity that are permitted by the licensees. The only gambling activities authorized under these licenses are bingo, raffles, and games of skill and chance.
Social Gambling License
A Social Gambling license allows patrons to socially gamble amongst themselves in the licensed establishment on small stakes card and parlor games (i.e. euchre, hearts, pitch, pinochle, gin rummy, poker, cribbage, pepper, darts and billiards). Additionally, if the establishment has a beer permit or liquor license then this allows the bar to conduct a sports betting pool. The following activities are not permissible under this license: raffles, bingo, poker tournaments, poker runs, roll of the day, bookmaking, or casino-style games other than poker. The Social Gambling License Application describes the various types of licenses available, as well as the licensing fees and requirements.
Sports Betting Pool Guidelines
Iowa Code section 99B.6(7) permits the holder of a liquor control license or beer permit to conduct a sports betting pool under certain circumstances. License holders may download or view Guidelines to Iowa Sports Betting Pools. Also available is information about NCAA Tournament Brackets and sports betting pools.
“Amusement concession” means a game of skill or game of chance with an instant win possibility where, if the participant completes a task, the participant wins a prize. “Amusement concession” includes but is not limited to carnival-style games that are conducted by a person for profit. “Amusement concession” does not include casino-style games or amusement devices required to be registered pursuant to section 99B.53. An Amusement Concession License Application is available here.
Bingo/Electronic Raffle Manufacturer or Distributor
“Manufacturer or distributor” means a person engaged in business in Iowa who originally produces, or purchases from a business that originally produces, equipment or supplies which are specifically used in the conduct of a bingo occasion or an electronic raffle. A Bingo/Electronic Raffle Manufacturer or Distributor License Application is available here. A list of all Bingo Manufacturers/Distributors licensed in Iowa is available. This list also includes Electronic Raffle Manufacturers/Distributors licensed in Iowa.
The administrative rules governing social and charitable gambling activities can be found below:
- 481 IAC 100, “Administration”
- 481 IAC 101, “Amusement Concessions”
- 481 IAC 102, “Social Gambling”
- 481 IAC 103, “Bingo”
- 481 IAC 106, “Card Game Tournaments by Veterans Oganizations”
- 481 IAC 107, “Game Nights”
Important Changes to Iowa's Social & Charitable Gambling Law
Iowa Code Chapter 99B was amended during the 2015 session of the Iowa General Assembly. These changes became effective July 1, 2015. A summary of the changes is available here.
Example of Table C: Daily Bingo Summary - Inventory Usage
Template for Table C: Daily Bingo Summary - Inventory Usage
Important Information Regarding Iowa Sales Tax
Gambling receipts are subject to Iowa sales tax, even for non-profit organizations. All taxes are payable to the Iowa Department of Revenue, and should not be submitted to DIA. More information about taxes on gambling receipts can be found on the Department of Revenue’s website: Gambling: Games of Skill or Chance and Raffles.