1. Iowa Charitable Gambling License Application

NOTICE: The DIA website is available only for filing an online annual gambling report. If you want to apply for a social or charitable gambling license, you will need to fill out a paper application. Please download the appropriate application below and mail the completed packet including payment to our office.

You may obtain a paper copy of the annual gambling report by contacting our office either by phone at 515.281.6848 or by email at scg@dia.iowa.gov. This report is due on Jan. 31 each year and covers the previous calendar year. A notice is mailed in early January each year to all nonprofit organizations that had a license at any point during the reporting period. The notice includes instructions on where and how to complete the annual report.

Charitable gaming is an umbrella term that covers any type of gaming organized by a non-profit organization. According to Iowa Code Chapter 99B, charitable organizations in the state can apply for a license to offer bingo, raffles, social gambling, and amusement devices. Naturally, a charitable gaming license covers bingo, raffles, and games of. Residents and Part-year Residents of Iowa. Winnings from all types of gambling, including charitable gambling, casinos, bingo, raffles, state lotteries, and dog and horse track betting, must be reported as 'Other Income' on line 14 on the IA 1040. If you itemize, you may claim gambling losses as a miscellaneous deduction on Iowa Schedule A.

The Social and Charitable Gambling Unit administers Iowa Code Chapter 99B, which regulates games of skill or chance, raffles, bingo, social gambling and amusement devices. Qualified organizations may obtain a social or charitable gambling license to conduct fund-raising activities benefiting educational, civic, public, charitable, patriotic, or religious purposes.

Sales Tax Information

Gambling receipts are subject to Iowa sales tax, even for nonprofit organizations. All taxes are payable to the Iowa Department of Revenue, and should not be submitted to DIA. More information about taxes on gambling receipts can be found on the Iowa Department of Revenue website.

Types of Gambling Licenses

In order to conduct charitable gambling activities, a nonprofit organization will first need to obtain a Charitable Gambling License. The Charitable Gambling License applications describe the various types of gambling activity that are permitted by the licensees. The only gambling activities authorized under these licenses are bingo, raffles, and games of skill and chance.

A license must be issued by DIA before gambling takes place, including the promotion and sale of tickets. Applications should be received by DIA at least 30 days prior to the intended start of activity.

The type of license you need will depend on the period of time for which you plan to conduct gambling activity in your organization.

• Qualified Organization License, 14-Day($15)
• Qualified Organization License, 90-Day($40)
• Qualified Organization License, 180-Day($75)
• Qualified Organization License, One-Year($150)
• Qualified Organization License, Two-Year($150)
• Bingo at a Fair or Festival License($50)
• Very Large Raffle License ($100)

*An organization requesting a Two-Year Qualified Organization License must have been in existence for at least five years.
**In addition to a One-Year or Two-Year Qualified Organization License, organizations wishing to conduct a Very Large Raffle will need to complete a separate Very Large Raffle License Application.

Definitions

1. Bingo Conducted at a Fair or Community Festival – License that allows bingo to be conducted for the duration of a fair or community festival of no more than six consecutive days in length held by a community group. Bingo occasions held under this license shall not be counted in determining whether a qualified organization has conducted the maximum three occasions per week or 15 occasions per month.
2. Community Festival – A festival of no more than six consecutive days in length held by a community group.
3. Community Group – An Iowa nonprofit, tax-exempt organization which is open to the general public and established for the promotion and development of the arts, history, culture, ethnicity, historical preservation, tourism, economic development, festivals or municipal libraries. “Community group” does not include a school, college, university, political party, labor union, fraternal organization, church, convention or association of churches or organizations operated primarily for religious purposes, or which are operated, supervised, controlled or principally supported by a church, convention of association of churches.
4. Games of Skill and Chance – Includes but not limited to carnival-style games. They do not include casino-style games (See Game Night).
5. Game Night – An event at which casino-style games may be conducted, in addition to games of skill and games of chance, within one consecutive 24-hour period.
6. Raffle – A lottery in which each participant buys an entry for a chance at a prize with the winner determined by a random method and the winner is not required to be present to win. For raffles, the license duration must include your advertising, ticket sales, and drawing of the winner(s). A combination of licenses may be used to obtain the requested length of time.
7. Very Small Raffle – A raffle where the total value of cash and/or merchandise prizes is $1,000 or less and the value of all entries sold is $1,000 or less, or the total value of donated merchandise prizes is $5,000 or less and the value of all entries sold is $5,000 or less.
8. Small Raffle – A raffle where the total value of cash and/or prizes is more than $1,000 but not more than $10,000.
9. Large Raffle – A raffle whether the total value of cash and/or prizes is more than $10,000 but not more than $100,000.
10. Very Large Raffle – A raffle where the total value of cash and/or prizes is more than $100,000 but not more than $200,000 or if the prize is real property.

Social Gambling License for Beer and Liquor Establishments

Authorizes small stakes card and parlor games between individuals (i.e., euchre, hearts, pitch, pinochle, gin rummy, poker, cribbage, pepper, darts, and billiards). Additionally, this license allows the establishment to conduct sports betting pools.

A license must be issued by DIA before gambling takes place, including the promotion. Applications should be received by DIA at least 30 days prior to the intended start of activity.

• License duration: Two years
• Cost: $150

Access the Social Gambling License Application.

Social Gambling License for Public Place, No Alcohol Allowed

Authorizes patrons to socially gamble amongst themselves in the licensed establishment on small stakes card and parlor games (i.e., euchre, hearts, pitch, pinochle, gin rummy, poker, cribbage, pepper, darts, and billiards). This license does not allow sports betting pools.

A license must be issued by DIA before gambling takes place, including the promotion. Applications should be received by DIA at least 30 days prior to the intended start of activity.

• License duration: Two years
• Cost: $100

The following activities are NOT permissible under this license:

• Raffles
• Bingo
• Poker tournaments
• Poker runs
• Roll-of-the-day
• Bookmaking
• Casino-style games other than poker

Access the Social Gambling License Application.

Iowa Code section 99B.6(7) permits the those with a two-year Social Gambling License for Beer and Liquor Establishments (see tab above) to conduct a sports betting pool under certain circumstances. There is no additional cost to conduct a sports-betting pool.

Contact us with questions.

'Amusement concession' means a game of skill or game of chance with an instant win possibility where, if the participant completes a task, the participant wins a prize. 'Amusement concession' includes but is not limited to carnival-style games that are conducted by a person for profit. 'Amusement concession' does not include casino-style games or amusement devices required to be registered pursuant to section 99B.53.

Games may only be conducted after a license has been issued by DIA. Applications should be received by DIA at least 30 days prior to the intended start of activity.

• License duration: One year
• Cost: $50 per game

View or download the Amusement Concession License Application.

Licensing Requirements

Background Investigations

Local authorities (cities and counties) and the Iowa Alcoholic Beverages Division conduct background investigations to determine if applicants and their proposed premises meet licensing requirements. Although time-consuming, these background investigations play an important role in the issuance of licenses. Background investigations protect both the licensee and the public.

Applicant Requirements

To be eligible to hold a liquor, wine, or beer license, the license applicant is required to meet the standards of ‘good moral character’. Under Iowa law, applicants are considered to be of ‘good moral character’ if the licensee fulfills the following criteria:

• Is a U.S. citizen and an Iowa resident, incorporated to do business in the state. The corporation must be registered and in good standing with the Iowa Secretary of State's office.
• Has not been convicted of a felony during the past five years. If an applicant has a felony conviction, the applicant is not eligible to hold an Iowa alcoholic beverages license unless the felony conviction is more than five years old and the applicant's rights of citizenship have been restored.
• Has not had any financial interest in an Iowa liquor, wine or beer license, that was revoked during the past two years.
• Has ‘financial standing’ and ‘good reputation’ to indicate that the applicant will comply with all laws and rules governing the license.

Note:In evaluating the applicant's 'financial standing,' the local authority and the Division may consider verified sources of financial support and adequate operating capital for the licensee's business, record of prompt payment of state and local taxes, fees and charges for municipal utilities and municipal services, etc. In evaluating the applicant's 'good reputation,' the local authority and the Division may consider pattern and practice of disregard for the law including convictions for sales to intoxicated persons, operating a motor vehicle while under the influence of alcohol or drugs, etc.

All requirements apply to all officers, directors and shareholders of a corporation, all general partners in a partnership, and to the applicant's spouse (with exception of citizen and resident requirements) if the business is operated under a sole proprietorship.

Premises Requirements

To meet licensing requirements, the proposed licensed premises must conform to all applicable state laws, local ordinances, and health and fire regulations. Licensed premises must meet the following criteria:

• Premised must be owned or under the control of the applicant.
• Within the jurisdiction of one approving local authority.
• Kept clean, free of litter, and in good repair.
• Have toilet facilities for men and women.
• Equipped with running water from a source approved by the local health department.
• Have tables and chairs sufficient to seat a minimum of 25 people at one time. (On-premises establishments only.)

Iowa Charitable Gambling License Application

Iowa Code sections 123.3(26), 123.30, 123.128, 123.129 and 123.176, and 185-4.4 Iowa Administrative Code