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1,074: Charitable Lotteries or Raffles

Last Revised: January 2009

The University must comply with state laws regarding charitable lotteries or raffles (NRS 462 and 463). The law requires that the State of Nevada Gaming Control Board approve each raffle or lottery held by any department or student group of the University prior to any such activity. A lottery or raffle is defined as an event where participants give consideration (purchase a ticket) for a chance to win a prize.

Each department or group that is interested in conducting a raffle must go online to obtain and complete a Charitable Lotteries Application for Approval. The application must be submitted at least 60 days prior to the commencement of any lottery activity, including advertising and/or ticket sales. A $25 fee payable to the State of Nevada Gaming Control Board must be submitted with the application. The department or group must also submit a Request for Payment with the application for the $25 fee signed by the appropriate supervisor. The fee may not be paid out of state appropriated funds. The completed application and Request for Payment should be sent to the UNR Development Office, (Mail Stop 0162) for review. The application, if approved by the Development Office will then be forwarded to the Controller's Office who will produce the application to the State Gaming Control Board. The university department or organization may not conduct or commence sales for the raffle until authorization is received from the State Gaming Control Board.

The lottery winner is subject to federal income taxes related to the item won if the value of the item won is $600 or more. The University must withhold federal income tax, at the rate of 25%from the amount of the prize. The winner must fill out a W-9 form and provide a Tax Payer Identification Number (TIN) prior to receiving the prize.

For the University to meet its tax reporting requirements, each department or group that conducts a lottery must submit a list of all prize winners to the Controller's Office within 30 days of the lottery that reports all prizes awarded with a value of $250 or more. This report must include the prize winner's name, taxpayer identification number and address, and the prize received and the value of the prize received.

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