WAC 230-07-125   Recordkeeping requirements for lower volume charitable or nonprofit organizations.  (1) Organizations operating without a license under RCW 9.46.0315 or 9.46.0321 and lower volume charitable or nonprofit licensees must keep a set of permanent monthly records of the gambling activities. Lower volume licensees include:

     (a) Fund-raising events;

     (b) Bingo (Classes A, B, and C);

     (c) Raffles (Classes A, B, C, and D);

     (d) Amusement games (Classes A, B, C, and D); and

     (e) Card games (Classes A, B, and C).

     (2) The monthly records must include, at least:

     (a) The gross receipts from each activity;

     (b) The total amount of cash prizes actually paid out;

     (c) The total of the cost to the licensee of all merchandise prizes actually paid out for each activity;

     (d) A summary of all expenses related to each of the activities; and

     (e) The net income received from the activity, the purpose(s) for which the net income was raised, and the amount paid to each recipient.

     (3) Licensees must keep these records for three years from the end of the license year for which the record was created.

     (4) Organizations operating under RCW 9.46.0315 or 9.46.0321 must maintain their records for one year.



[Statutory Authority: RCW 9.46.070. 07-10-032 (Order 609), § 230-07-125, filed 4/24/07, effective 1/1/08.]