Charitable Gaming Special Edition Newsletter June 2020

Received: Monday, Jun 15, 2020 5:26:09 PM

Subject: June 2020 Special Edition Newsletter - THE CONDUCT OF A RAFFLE ONLINE IS PERMISSIBLE

Hello from the Charitable Gaming Group!

The purpose of this newsletter is to provide permit and license holders the resources they need to manage their gaming account. As you know, all activity related to your gaming permit or license is conducted through your Revenue Online account.

CONDUCTING A RAFFLE ONLINE IS PERMISSIBLE FOR THE DURATION OF THE STATES EMERGENCY DISASTER DECLARATION.

In recognition of the COVID-19 emergency disaster declaration, the important charitable purposes of Alaska non-profit organizations, and the difficulty of conducting raffles safely, the Department of Revenue provides this temporary guidance for charitable gaming permittees. The Department will construe the word "promote" as it is used in AS 05.15..640(a)(2) to include the sale of a raffle ticket and the drawing of the winning ticket. Accordingly, permittees may sell raffle tickets online to in-state purchasers only and may draw winning tickets online. This applies to permittees, operators, and multiple-beneficiary permittees. This guidance willl expire with the expiration of the COVID-19 emergency disaster declaration.

NEED TO RESCHEDULE YOUR RAFFLE DRAWING FOR REASONS BEYOND YOUR CONTROL?

To reschedule a raffle drawing, log into Revenue Online, navigate to the Messages tab and send us a message explaining why you are rescheduling. Reschedule the date and location of the drawing so the raffle is completed no later than the end of the calendar year following the year in which the first ticket was sold. If players must be present to win, notify each player in writing of the date and location of the re-scheduled drawing.

NEED TO TERMINATE A RAFFLE AFTER TICKETS HAVE BEEN SOLD?

To terminate a raffle, log into Revenue Online, navigate to the Messages tab and send us a message to notify us that you are terminating a raffle. Refund the price of each ticket no later than 20 days after the scheduled date of the drawing.

Sincerely,

The Charitable Gaming Group

Phone: (907) 465-2581

Email: dor.tax.gaming@alaska.gov

Website: www.tax.alaska.gov/gaming