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requires only a nominal payment to join as

address of the third party. If there is more

Line 8. Subtract line 7 from line 1, column

a “member,” individuals making such a

than one third-party operator, report the

(d). If line 7 is more than line 1, column (d),

payment to gain admission to the

additional operator(s) in Part IV.

and the result is less than zero, enter it in

organization’s facilities or activities are not

parentheses.

Line 16. Complete this line for the

considered members or bona fide guests.

person who has overall supervision and

For Form 990 filers, the amounts

See Pub. 3079, Tax-Exempt

management of the gaming operation.

reported on line 1, column (d),

Organizations and Gaming, for more

TIP

Generally, this person has responsibilities

line 7, and line 8 must equal the

information.

that can include recordkeeping, money

amounts reported on Form 990, Part VIII,

Line 12. If the organization is a grantor,

counting, hiring and firing of workers, and

lines 9a, b, and c, respectively.

beneficiary, or trustee of a trust or a

making the bank deposits for the gaming

member of a partnership or other entity

operation. If the gaming manager is a

Line 9. Enter all states in which the

formed to administer charitable gaming,

director, officer, or employee of the

organization conducted gaming during

check “Yes.” For purposes of this

organization, report only the portion of that

the tax year, including states in which the

question, “a partnership or other entity”

person's compensation that is allocable to

organization solicited residents to

means two or more organizations that are

gaming management. If more than one

participate in gaming activity. If the

authorized under state law to conduct

person shares this responsibility, report

organization needs more space, use Part

bingo or other gaming at the same

the additional person(s) in Part IV.

IV.

location joining together to account for or

Line 17a. Some states require that

Line 9a. Check “Yes” only if the

share revenues, authorized expenses,

charitable organizations make mandatory

organization is licensed or otherwise

and inventory related to bingo and gaming

distributions from gaming proceeds to

registered to conduct gaming in each

operations.

obtain and retain a valid gaming license.

state listed on line 9.

Line 13a. Enter the percentage of

Check “Yes” or “No” to indicate whether

Line 9b. If the organization is not licensed

gaming conducted during the tax year in

the organization is required to make

or otherwise registered to conduct

a facility or facilities owned by the

mandatory distributions from its gaming

gaming in any state listed on line 9,

organization. The facility or facilities need

proceeds to retain its gaming license or

explain in the space provided. If the

not have been used exclusively for

registration in any state.

organization needs more space, use Part

gaming.

Line 17b. For all states in which the

IV.

Line 13b. Enter the percentage of

organization conducted gaming, enter the

Line 10a. Check “Yes” if any of the

gaming conducted during the year in a

aggregate amount of distributions required

organization's gaming licenses were

facility or facilities not owned by the

under state law to be distributed to other

revoked, suspended, or terminated during

organization.

exempt organizations or spent in the

the tax year.

organization's own exempt activities

Line 14. Enter the person's name and

during the tax year. Provide a breakdown

Line 10b. Provide an explanation for

business address (or the organization's

of required distributions, by each state, in

each state in which the organization's

business address if the books and records

Part IV.

gaming license or registration was

are kept by such person at a personal

revoked, suspended, or terminated during

For more information, see Pub. 3079.

residence). The organization is not

the tax year. If the organization needs

required to provide the address of a

Part IV. Supplemental

more space, use Part IV.

personal residence of an individual.

Information

Line 11. If any nonmembers participated

Line 15a. An organization can pay its

in gaming conducted by the organization

own employees to conduct gaming, or

Use Part IV to provide the narrative

during the tax year, check “Yes.”

contract with a third party for such

explanations required, if applicable, to

Membership is determined in accordance

services. Check “Yes” or “No” to indicate

supplement responses to Part I, line 2b,

with the organization's organizing

whether the organization has a contract

columns (iii) and (v), and Part III, lines 9,

documents and applicable law. For

with a third party from which it receives

9b, 10b, 15b, 15c, 16, and 17b. Part IV

purposes of this question, bona fide

gaming revenue.

may also be used to supplement other

guests of members attending with them

responses to questions on Schedule G

Line 15b. If the organization checked

should also be treated as members. “Bona

(Form 990 and 990-EZ). In Part IV, identify

“Yes” to line 15a, enter the gaming

fide guests” are individuals whom the

the specific part and line number that each

revenue amount received by the

member invites and for whom the member

response supports, in the order in which

organization and the gaming revenue

pays. If, for example, a nonmember pays

those parts and lines appear on

amount retained by the third party. If there

for his or her own wagers in gaming

Schedule G (Form 990 or 990-EZ). Part IV

is more than one third-party operator,

activities, he or she is considered a

can be duplicated if more space is

report the additional operator(s) in Part IV.

nonmember, even though he or she may

needed.

have entered the organization’s premises

Line 15c. If the organization checked

with a member. Also, if an organization

“Yes” to line 15a, enter the name and

-3-

Instructions For Schedule G (Form 990 Or 990-Ez) - Supplemental Information Regarding Fundraising Or Gaming Activities - 2014 Page 3

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