Form 50 - Nebraska Application For Bingo, Lottery, Raffle, Or Lottery By Pickle Card Page 2
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Who Must File. Any nonprofit organization, nonprofit corporation, volunteer fire company, or volunteer first-aid, rescue,
ambulance, or emergency squad that desires to obtain a license to conduct bingo, a lottery by the sale of pickle cards, a lottery
with gross pro ceeds in excess of $1,000, or a raffle with gross proceeds in excess of $5,000, must file the Nebraska Application
for Bingo, Lottery, Raffle, or Lottery by Pickle Card, Form 50.
Eligibility Criteria
Bingo. Any nonprofit organization or nonprofit corporation holding a certificate of exemption under Internal Revenue Code (IRC)
§ 501(c)(3), (c)(4), (c)(5), (c)(8), (c)(10), or (c)(19) or any volunteer fire company or volunteer first-aid, rescue, ambulance, or
emergency squad, may apply for a license to conduct bingo.
Pickle Cards. Any nonprofit organization or nonprofit corporation holding a certificate of exemption under IRC § 501(c)(3),
(c)(4), (c)(5), (c)(7), (c)(8), (c)(10), or (c)(19) or any volunteer fire company or volunteer first-aid, rescue, ambulance, or
emergency squad, may apply for a license to conduct a lottery by the sale of pickle cards.
Lottery/Raffle. Any Nebraska nonprofit organization or nonprofit corporation holding a certificate of exemption under
IRC § 501 or any volunteer fire company or volunteer first-aid, rescue, ambulance, or emergency squad, may apply for a lottery/
raffle license.
Five-year Rule. A nonprofit organization or nonprofit corporation applying for a bingo or pickle card license must have been in
existence in Nebraska for at least five years and have had during that period an active and bona fide membership actively engaged
in furthering a lawful purpose. A nonprofit organization or nonprofit corporation may use the charter date of its parent organization
to satisfy the five-year existence requirement. The parent organization must be a society as defined in
Neb. Rev. Stat. §
21-608.
Exceptions:
Bingo. Senior citizens groups, who have been in existence for five years whose membership consists entirely of persons
who are at least 60 years of age and who limit bingo participation to only members of the group, may obtain a bingo license
without meeting any of the other qualification criteria for licensing.
Pickle Cards. A volunteer fire company or volunteer first-aid, rescue, ambulance, or emergency squad or a nonprofit
corporation whose primary purpose is to support a volunteer fire company, or a volunteer first-aid, rescue, ambulance, or
emergency squad, is exempt from the five-year existence requirement.
When to File. A nonprofit organization, nonprofit corporation, volunteer fire company or volunteer first-aid, rescue, ambulance,
or emergency squad which has not been previously licensed, may submit the application at any time during the licensing period.
License fees are due in full for the biennial licensing period. However, if a new license application is received by the Nebraska
Department of Revenue (Department) and the license will become effective on or after October 1 of the second year of the biennial
licensing period, remit one-half of the biennial fee to the Department. Checks written to the Nebraska Department of Revenue
may be presented electronically.
License Renewal. A license issued to a nonprofit organization or nonprofit corporation holding a certificate of exemption under
IRC § 501(c)(3) or (c)(4) expires on September 30 of each odd-numbered year and may be renewed biennially. A license issued
to a nonprofit organization or nonprofit corporation holding a certificate of exemption under IRC § 501, other than 501(c)(3) or
(c)(4), or any volunteer fire company or volunteer first-aid, rescue, ambulance, or emergency squad, expires on September 30 of
each even-numbered year and may be renewed biennially.
An application for renewal of a bingo and/or lottery by the sale of pickle cards license must be submitted at least 45 days prior
to the expiration date of the license, unless the application applies only to limited period bingo or the sale of pickle cards at a
special function.
An application for renewal of a lottery/raffle license must be submitted at least 30 days prior to the date your organization intends
to begin selling tickets.
Separate preprinted license renewal applications are sent to all licensees approximately 45 days prior to the due date.
Reporting Changes. Form 50 may be used during the licensing period to report changes in the information originally
sub mitted or to cancel a license. If you are requesting cancellation of a license, please include the original license certificate issued by
the Department.
Where to File. The application and the appropriate fees and schedules should be mailed to the Nebraska Department of Reve nue,
Charitable Gaming Division, PO Box 94855, Lincoln, NE 68509-4855. Submit only the original application; a photocopy will not
be accepted. If you are applying for a bingo license, a copy of the application must also be submitted to the city or county clerk
where bingo will be conducted. Retain a copy of the completed application for your records.
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