License Name
Alaska Charitable Gaming Permit
Alaska Charitable Gaming Permit
United States – Alaska
Alaska Department of Revenue, Tax Division
Pull-tabs, bingo, raffles, classics, fish derbies, moose derbies, Calcutta pools, certain animal and event-themed classics, and other charity-focused games
Local
Good
Organization must be a qualified non-profit as defined under AS 05.15.690(39), with a continuous three-year operational history and at least 25 Alaskan resident members
Primary Member-in-Charge and Alternate Member-in-Charge required; both must be Alaskan residents and pass the gaming permit test
Financial records and separation of gaming proceeds required; compliance with state monitoring and recordkeeping
Accurate, regular reports to the Department of Revenue; detailed records of gross receipts, expenses, and distributions
Subject to audits and reviews by the Department of Revenue
Paper pull-tabs and physical games regulated; electronic or digital gaming strictly limited and subject to additional scrutiny
Separate bank account labeled “Gaming” with at least two authorized signatories for all gaming-related transactions
Not applicable for paper-based games; digital gaming restricted
Not specified
English for all records and regulatory correspondence
Estimated $10,000+ per year for compliance, accounting, and legal services for larger operators
Criminal and financial background checks on key personnel; disqualification for certain felonies and gambling law violations
Limited to charitable/non-profit gaming activities only; strict limitations on commercial or for-profit gambling
Organizations benefit from tax-exempt status on net proceeds used for qualifying charitable purposes
Records related to player transactions must be maintained for state audits
Process is outlined publicly by the Department of Revenue and online application system
Tax Division, Alaska Department of Revenue
Member-in-Charge and Alternate Member-in-Charge serve compliance functions
Subject to administrative hearings and state law
Licenses are not transferable to another entity
Sub-licensing is not permitted
Initial fees $500–$2,500 depending on gross receipts
$300–$1,500 depending on organization size and activity
Tax-exempt for qualifying charitable gaming when proceeds go to permitted uses
Operators may need surety bond, cash, or real estate as security ranging from $25,000 to $100,000 based on scale of operations
Detailed annual financial reports required for license renewal
Typically several weeks, depending on documentation completeness and background checks
Three years of year-end minutes or bank statements; voided “Gaming” check; bank signature card; articles of incorporation or partnership agreement; IRS tax exemption letter; bylaws; membership lists; gaming plan
Operational and financial plans demonstrating use of proceeds for charitable purposes
Policies for financial controls and responsible allocation of proceeds
Permittee Gaming Test for Primary and Alternate Members-in-Charge, and Gaming Manager if conducting certain activities
Primary and Alternate Members-in-Charge must pass testing and be Alaska residents
Not mandatory, but an in-state address is required
Not mandatory; members in charge must be local residents
Marketing limited by the charitable focus and state advertising rules
Oversight of gaming to benefit charitable causes; age and membership restrictions enforced
Not specified
Minimum age for gaming operation personnel is 21; minimum participant age varies by game
Not specified for player participants, but detailed organizational controls required
Not specified
Administrative recourse through Department of Revenue
All gaming funds kept in a separate, designated account
Operator must distribute proceeds to permittee within 15 days after the month of gaming activity
Subject to state restrictions on inducements and charitable gaming rules
Bingo, pull-tabs, raffles, classics, fish derbies, moose derbies, Calcutta pools, other charitable contests
Overall annual prize payouts capped at $2,000,000 for pull-tabs, raffles, classics, and derbies; $840,000 for bingo
Not specified
Subject to overall annual payout limitations
Not specified beyond state law prohibitions
Not permitted; Alaska does not license online or mobile gambling
Not specified
Secure financial management and bank controls required
Not specified
Detailed accounting and transaction records required
Compliance with reporting and background checks
Not relevant; digital gaming not permitted
Not specified
Valid until December 31 of the licensing year
Annual renewal through Revenue Online system; must submit updated records and pay renewal fee
Suspension, fines up to $10,000, or license revocation for violations
Not permitted
Administrative hearings per state law
Mandatory gaming permit tests for Members-in-Charge and Gaming Managers
Alaska Department of Revenue, 333 Willoughby Avenue, 11th Floor, Juneau, AK 99801
PO Box 110400, Juneau, AK 99811-0400
https://online-tax.alaska.gov
What is Alaska Charitable Gaming Permit?
A state-issued license that allows qualified non-profit organizations to legally conduct charitable gaming activities like bingo, pull-tabs, and raffles.
Which jurisdiction issues Alaska Charitable Gaming Permit?
The permit is issued by the Alaska Department of Revenue, Tax Division.
What is the cost of obtaining Alaska Charitable Gaming Permit?
The initial application fee ranges from $500 to $2,500; annual renewal fees are $300 to $1,500 based on organization size and activity.
What are the main requirements for Alaska Charitable Gaming Permit?
The organization must be a qualified non-profit with at least 25 Alaska residents, three years of continuous operation, provide financial and legal documentation, appoint Members-in-Charge, and pass the state’s gaming permit test.