Section 316-35-222 - SPECIAL EVENT BINGO: ELIGIBILITY; CONDUCT; AND RESTRICTIONS222.01 Special event bingo means the conduct of bingo games in conjunction with a special event at which bingo is not the primary reason or function for the event such as, but not limited to, a town celebration or a school fun night. Qualifying nonprofit organizations conducting bingo pursuant to a special event bingo permit issued by the Department shall be exempt from the licensing, re cord keeping, reporting, and bingo tax requirements that otherwise apply to bingo conducted by Class I and Class II bingo licensees.222.02 A Class I or Class II bingo licensee is not eligible to obtain a special event bingo permit. To qualify for a special event bingo permit, an organization must: 222.02A Be a nonprofit organization or a nonprofit corporation which holds a certificate of exemption under section 501 of the Internal Revenue Code, or be an organization whose major activities, exclusive of conducting gaming activities, are conducted for charitable or community betterment purposes; and222.02B Have been in existence in Nebraska for at least five years prior to submitting the application.222.03 A qualifying nonprofit organization must apply for a special event bingo permit on a form prescribed by the Department and be issued the permit prior to conducting special event bingo. An application for a special event bingo permit must be submitted to the Department along with the statutorily required permit fee, at least ten (10) days prior to the desired starting date of the special event bingo. The application shall contain, at a minimum, the following information: 222.03A The organization's name, federal and state identification numbers if applicable, complete location address including the county in which the organization is located and, if different from the location address, the organization's complete mailing address;222.03B The number of years the organization has been in existence in Nebraska;222.03C An indication of whether or not the organization is exempt under section 501 of the Internal Revenue Code and: 222.03C(1) If the organization is exempt under section 501 of the Internal Revenue Code, a copy of the organization's exemption determination letter or an indication of the group exemption number issued by the Internal Revenue Service; or222.03C(2) If the organization is not exempt under section 501 of the Internal Revenue Code, a brief explanation of the purpose for which the organization was created, a copy of the organization's Articles of Incorporation or bylaws, and examples of the types of activities conducted by the organization; 222.03D A brief description of the special event at which bingo is to be conducted;222.03E A n indication as to whether individuals under 18 years of age will be permitted to play bingo;222.03F The location name and complete address where the special event bingo is to be conducted;222.03G The date(s) and beginning and ending times of the special event bingo;222.03H The name, complete address, and telephone number of a member of the organization who will be in charge of the special event bingo; and222.03I The signature, title, and telephone number of an officer of the organization.222.04 There are no time restrictions on the length of a particular special event bingo session; however, a qualifying nonprofit organization may be issued only two special event bingo permits per calendar year for an aggregate total of not more than fourteen calendar days. A separate permit fee must be submitted for each special event bingo. 222.04A The qualifying nonprofit organization may use all fourteen days for one special event bingo but, in doing so, would not be eligible for a second special event bingo permit within the same calendar year.222.04B In the event that a special event bingo begins in one calendar year and extends into the next, the beginning date stated on the special event bingo permit shall be the determining factor as to which year the permit and number of days of the special event bingo shall be attributed to.222.05 Special event bingo is subject to the following restrictions: 222.05A Bingo cannot be the primary function of the special event;222.05B It must be conducted within the county in which the qualifying nonprofit organization has its principal office; 222.05B(1) For purposes of this regulation, principal office means the place where the principal affairs and business of the qualifying nonprofit organization are transacted, including where the officers and members assemble to discuss and transact the business of the organization, where its meetings are held, and generally where the organization's records are kept. 222.05C The qualifying nonprofit organization must post the special event bingo permit issued by the Department at the location where bingo is to be conducted. The permit must be located so that it can be reasonably seen by participants;222.05D There are no age restrictions for the playing of special event bingo; however, all individuals assisting with the operation or conduct of bingo must be at least 18 years of age. This would include individuals selling or distributing bingo cards, acting as a floor worker to verify or pay winners, the bingo caller, and any individual supervising the bingo activity. It would not include concession workers who may be working at the special event bingo. 222.05D(1) Special event bingo workers must be volunteers who receive no wage, commission, or salary for working at the special e vent bingo occasion except that nothing in this regulation shall prohibit a qualifying nonprofit organization from providing special event bingo workers with free concession items such as soft drinks or other food items of a minimal value to be consumed immediately before, during, or after the special event bingo, as a reward for volunteering as workers; 222.05E If individuals under 18 years of age are permitted by the qualifying nonprofit organization to play bingo, no alcoholic beverages shall be served, sold, or consumed in the immediate vicinity of the special event bingo game;222.05F Only traditional 75 - number reusable hard bingo cards, shutter cards, or disposable paper bingo cards can be used to conduct special event bingo;222.05G Bingo cards can not be sold, rented, or leased to players for more than twenty - five cents per card. At the qualifying nonprofit organization's discretion, players may be permitted to purchase more than one bingo card per game or per occasion. In addition, at the qualifying nonprofit organization's discretion, the twenty - five cent limitation may be applied as follows: 222.05G(1) Twenty - five cents per card for each individual bingo game; or222.05G(2) Twenty - five cents per card to play all bingo games of the occasion; and 222.05H No single bingo prize offered or awarded, whether cash or merchandise, shall exceed $ 25.00 in value. Bingo prizes are also subject to the following: 222.05H(1) Prizes may only be items which can be legally owned and possessed;222.05H(2) Merchandise awarded as a bingo prize shall be valued at its fair market value and shall not be redeemable or convertible into cash directly or indirectly by the qualifying nonprofit organization. Fair market value means the price that one would normally pay for a n item in an arm's length transaction with a retail business; and222.05H(3) Gift certificates to be awarded as prizes are to be valued at their face value.222.06 A qualifying nonprofit organization conducting special event bingo may obtain the equipment necessary to conduct bingo, except for disposable paper bingo cards, from any source, including, but not limited to, a licensed manufacturer, a licensed distributor, or a Class I or Class II bingo licensee. Disposable paper bingo cards may be obtained only from a licensed distributor or, upon receiving specific authorization from the Department, from a Class I or Class II bingo licensee. A qualifying nonprofit organization may also conduct special event bingo utilizing a bingo game set obtained from a re tail store.222.06A Within ten (10) days of the conclusion of the special event bingo, the qualifying nonprofit organization shall notify the Department, in writing, regarding the disposition of any unused disposable paper bingo cards.222.06B If the organization does not intend to conduct a future special event bingo, it may (a) attempt to return any unused disposable paper bingo cards to the licensed distributor from whom they were purchased; (b) obtain permission from the Department to sell or donate the unused disposable paper bingo cards to another special event bingo permittee or to a licensed Class I or Class II bingo licensee, or (c) relinquish possession of the unused disposable paper bingo cards to the Department.222.07 The gross receipts from the conduct of a special event bingo must be used solely for the awarding of prizes and expenses associated with the special event bingo. Any remaining profit must be used solely for a charitable or community betterment purpose as provided in Nebraska Bingo Regulation 35 - 203.316 Neb. Admin. Code, 35, § 222
Sections 9 - 202, 9 - 204, 9 - 209, 9 - 215.01, 9 - 217, 9 - 217.01, 9 - 224, 9 - 241.02, 9 - 241.03, 9 - 241.06, 9 - 241.07, 9 - 241.08, 9 - 255.01, and 9 - 255.10, R.R.S. 1997. Sections 9 - 214.01, 9 - 226, 9 - 230.01, 9 - 241.05, and 9 - 255.08, R.S.Supp., 2002. November 12, 2002.