2005 Idaho Code - 67-7710 — RAFFLES -- DUCK RACES -- HOLIDAY CHRISTMAS TREE FUNDRAISERS

                                  TITLE  67
                      STATE GOVERNMENT AND STATE AFFAIRS
                                  CHAPTER 77
                              BINGO AND RAFFLES
    67-7710.  RAFFLES -- DUCK RACES -- HOLIDAY CHRISTMAS TREE FUNDRAISERS. (1)
It is lawful for any charitable organization to conduct raffles in accordance
with the provisions of this chapter. Any charitable or nonprofit organization
who conducts a raffle in violation of any provision of this chapter may be
assessed a civil penalty not in excess of ten thousand dollars ($10,000).
Additionally, any person knowingly conducting a raffle in violation of any
provision of this chapter may be charged under the gambling laws of the state
contained in chapter 38, title 18, Idaho Code. It shall not constitute a
violation of state law to advertise a charitable raffle conducted pursuant to
this section. It is lawful to participate in a charitable raffle conducted
pursuant to this chapter. A charitable raffle conducted lawfully pursuant to
this chapter is not gambling for purposes of chapter 38, title 18, Idaho Code.
    (2)  Raffles shall be limited to twelve (12) per charitable organization
per year, provided that this limitation shall not apply to public or private
elementary or secondary schools located in this state. The maximum aggregate
value of cash prize(s) that may be offered or paid for any one (1) raffle,
which is not a duck race or a holiday Christmas tree fundraiser, is one
thousand dollars ($1,000) and if merchandise is used as a prize and it is not
redeemable for cash, there shall be no limit on the maximum amount of value
for the merchandise. For duck races, there shall be no limit on the maximum
amount of the value of a cash prize if the cash prize is underwritten by
insurance. If a duck race offers a cash prize that is not underwritten by
insurance, the maximum aggregate value of the cash prize(s) is one thousand
dollars ($1,000). There shall be no maximum value on the amount that a tree
may be raffled for in a holiday Christmas tree fundraiser. There shall be no
limit on the maximum of value for merchandise used as a prize in a duck race
or a holiday Christmas tree fundraiser if the merchandise is not redeemable
for cash.
    (3)  As used in this subsection, "net proceeds of a charitable raffle"
means the gross receipts less the cost of prizes awarded. "Net proceeds of a
duck race" shall mean gross receipts, less the cost of prizes awarded and the
rental cost of the ducks used in the race. "Net proceeds of a holiday
Christmas tree fundraiser" shall mean the gross receipts less the cost of
procuring the trees or other prizes. No less than ninety percent (90%) of the
net proceeds of a raffle shall be used by the charitable organization for
charitable, religious, educational, civic or other nonprofit purposes.
    (4)  Any licensed charitable or nonprofit organization conducting raffles
pursuant to this chapter shall prepare a statement at the close of its license
year and shall file such statement with the state lottery. The statement shall
be prepared on a form prescribed by the lottery commission and shall include,
at a minimum, the following information:
    (a)  The number of raffles conducted or sponsored by the charitable or
    nonprofit organization;
    (b)  The location and date at which each raffle was conducted;
    (c)  The gross revenues of each raffle;
    (d)  The fair market value of any prize given at each raffle;
    (e)  The amount paid in prizes at each raffle;
    (f)  The amount paid to the charitable organization;
    (g)  An accounting of all gross revenues and the disbursements required by
    statute and rule of the state lottery commission.
    (5)  Every charitable or nonprofit organization whose annual gross
revenues exceed two hundred thousand dollars ($200,000) from the operation of
raffle events shall provide the state lottery with a copy of an annual audit
of the raffle events. The audit shall be performed by an independent public
accountant and submitted within ninety (90) days after the end of the license
year.