Instructions For Form Wv/bgo-1 (Application For Charitable Bingo License) printable pdf download

INSTRUCTIONS FOR FORM WV/BGO-1

(APPLICATION FOR CHARITABLE BINGO LICENSE)

Charitable bingo licenses can be obtained by filing an application for a bingo

license. The application must provide the following information (WVC § 47-20-7):

(Heading): The heading of the application form must include the name and

address of the organization that is applying for the license, the identification

number and account number issued to the organization by letter from the State

Tax Department, and the date that the letter was issued.

IS THIS A RENEWAL APPLICATION?: If the application is for a new license,

there is a mandatory 60-day filing period that must be observed before any bingo

activities may be conducted. This period applies regardless of when the license

is approved and issued. If the application is for a license renewal, the mandatory

60-day filing period may be waived. However, licensees are urged to file their

renewal applications prior to the expiration of their current license, to avoid

interruption in their bingo activities. You may not conduct any bingo activities

if you do not have a current valid bingo license.

Phone Number: If the organization has a telephone number, it must be

provided. If the organization has no telephone, then the address and telephone

number of the person applying for the license must be provided.

NAME AND ADDRESS OF STATE OR NATIONAL ORGANIZATION

If the applicant is a local branch or lodge of a state or national organization, it

must provide the name and headquarters address of the state or national

organization with which it is affiliated.

SECTION 1 - TAX-EXEMPT STATUS:

A copy of the organization’s IRS determination letter must accompany the

application. Exempt organizations that do not have an IRS determination letter

must attach a letter explaining the nature of their exempt status.

For example: volunteer fire departments, rescue units, other similar volunteer

community service organizations or associations, churches, or government

subdivisions are eligible to apply for a charitable bingo license, even though they

may not be required to have an I.R.S. exemption letter.

The West Virginia State Tax Department does not issue tax exemptions, but it

recognizes exemptions issued by the Internal Revenue Service. You should

consult the I.R.S. if you have questions about the tax exempt status of your

organization.

SECTION 2 - TYPE OF LICENSE:

Select the type of license that best suits your organization’s needs:

Instructions For Form Wv/bgo-1 (Application For Charitable Bingo License)