3/15/01 0334s

24may01...1183h

2001 SESSION

01-0793

08/09

SENATE BILL 103

COMMITTEE: Ways and Means

ANALYSIS

This bill changes the qualification requirements for charitable organizations that conduct bingo or lucky 7.

This bill is a request of the sweepstakes commission.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

3/15/01 0334s

24may01...1183h

01-0793

08/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand One

Be it Enacted by the Senate and House of Representatives in General Court convened:

206:1 Bingo and Lucky 7; Definitions; Charitable Organization. Amend RSA 287-E:1, V to read as follows:

V. "Charitable organization" means any bona fide religious, charitable, civic, veterans or fraternal organization which shall have been registered with the secretary of state for at least 2 years and in existence and organized under the laws of this state for at least 2 years in a town or city in this state, and [to which contributions are exempt from federal income tax] which possesses a tax exempt status under Internal Revenue Code 501(c)(3), 501(c)(4), 501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19) or is covered under a group ruling issued by the Internal Revenue Service under authority of those sections. To be eligible for licensure under this chapter, a charitable organization shall do all of the following:

(a) Document that [contributions to the organization are] it is exempt from federal income tax.

(b) Establish that the religious, civic, fraternal, veterans, or charitable purposes for which it was organized, other than charitable gambling, are furthered through activities conducted in the town or city in which the charitable organization is organized.

(c) Register with the secretary of state and, if required under RSA 7:19-32-a, with the director of charitable trusts.

(d) Maintain a current list of bona fide members.

(e) Document that the organization has tax exempt status under Internal Revenue Code 501(c)(3), 501(c)(4), 501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19) or is covered under a group ruling issued by the Internal Revenue service under authority of those sections.

A charitable organization shall not include auxiliary units, committees or other entities organized under the auspices of a charitable organization eligible for licensure under this chapter, when such auxiliary unit, committee, or other entity is organized for the primary purpose of conducting bingo games.

206:2 Effective Date. This act shall take effect upon its passage.

(Approved: July 11, 2001)

(Effective Date: July 11, 2001)