Areas Of Recurring Taxpayer Noncompliance - Indiana Department Of Revenue Annual Report Page 3
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3NOT-FOR-PROFIT/CHARITY GAMING SECTION
This section is responsible for determining organizations’ not-for-profit status and for licensing qualified not-for-
profit organizations for bingo, festivals, raffles, door prizes and charity gaming nights. The licensing of manu-
facturers and distributors to sell tip boards, punchboards and pull-tabs is performed by this section.
A total of $4,770,857.00 in fees was collected from the following licenses issued:
Annual Bingo
913
Charity Game Night
209
Door Prize
6
Festival
293
Raffle
600
Special Bingo
128
Total Licenses Issued
2,149
The following gaming license fees were collected:
Gaming License Fees
$4,770,857.00
Manufacturers License
$
48,000.00
Distributors License
$ 118,000.00
Total Fees Collected
$4,936,857.00
During fiscal year 2002, the Charity Gaming Section conducted six (6) training seminars, which were held in
Plymouth, Fort Wayne, Indianapolis, Terre Haute, Madison and Jasper. Approximately 317 representatives
from not-for-profit organizations attended these seminars which covered the following topics:
Not-for-Profit Application and Reports
Sales Tax Registration and Forms
Single Event Forms
Renewal Applications
Use of Charity Gaming Proceeds Leases
Allowable Expenses
Illegal Gaming Devices
Fines and Penalties
Protest Hearing Procedures
Future Charity Gaming Training & Education
The department will be sponsoring three (3) training seminars around the state during the next fiscal year.
These seminars will be held in Indianapolis, Plymouth and Madison. The topics for these seminars will be
determined at a later date.
UTILITY/REFUND/FUEL/SALES SECTION
Utility company requests for 6,734 exemptions of sales tax were reviewed and processed. Approximately 6,073
of the applicants qualified for a 100% exemption on their purchase of public utility services. These applicants
were primarily government, not-for-profit organizations and those companies engaged in manufacturing whose
use of the utility was predominately for an exempt purpose.
Some 294 restaurants, industrial processors,
grocers, etc. received less than total exemptions. These companies must pay the total sales tax charged by
utility companies and then file an annual refund claim for the exempt percentage granted. Of the 368 applica-
tions denied, most were denied as a result of desk examination where the applicant failed to provide necessary
information to support their refund request.
Indiana Department of Revenue Annual Report - October 1, 2002
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