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<br />
<br />SENT BY: PETERSON FRAM BERGMAN
<br />
<br />percentage of the 1O~
<br />e, or other item whieb '
<br />:e, or ollter ilem that is
<br />eludes the advenisiulf
<br />1 <Ioes not exceed five
<br />~- pp.r organization. .
<br />'the advertisil1ll to en. .
<br />
<br />,ingo hanl c8Id <It bilt:
<br />I ~ordance with IliIi
<br />
<br />. ~.....
<br />
<br />Idlering or SC8sion at
<br />
<br />,
<br />.. ~.
<br />~
<br />:;~
<br />if
<br />.#J}
<br />~.
<br />
<br />oetsuoal. ellcept gall>,
<br />
<br />: 't'
<br />
<br />umber of bi...o fJan:I
<br />.Iltded 10 tbbrecoaled
<br />
<br />eDges, consistbig ii(
<br />'4<
<br />....
<br />"*' .
<br />'.~'
<br />
<br />ntrol board. ,
<br />19 equipment for_
<br />:exc::ludedutexempr i
<br />
<br />ed on lite ticJret orlhe '*
<br />Ol;lDber 1,.1989, 10 ~
<br />;;~j
<br />
<br />
<br />gauization eonduct- }!.
<br />>me ta~es llnder see- to
<br />
<br />, .
<br />tamp affixed or bar. _ .
<br />ol pull-=taba or tip-, .;.
<br />irtg oltipboartIs. -".
<br />lied as a free pIay 01'. ,
<br />
<br />bingo hard canis or:
<br />addlewbeeIs. padd- .
<br />eIceu, and puIl-tab.
<br />
<br />lIected from lawful. :
<br />trizes.. .
<br />d from lawful gam-.
<br />
<br />tio~ lor prizes. ex-
<br />
<br />1U9
<br />
<br />f\1'i~~ l) 1,/
<br />
<br />IlIl'II'JVL GAMIUNG AI\II) GAMItJNG mvtalll 34J.U
<br />
<br />(2) the iclealgt'Olls of pulI--tab and lipboard deals or pItIeS leu lhe value ofunsold and
<br />defecti"" tickets and before reduction forprizes, expenses. shottages, Ciee plays;or any olber
<br />~hurp8 ur offsets; .. . .
<br />(3) gross sales or ralfIe ticIcets and pllddIeticket.s before ledlu:lion lor prius. expenses,
<br />"hortag"" free plays, orany olber eharges or oIlsels; . . " ,
<br />(4) admission, COttlIDilIsion, cover, or other dI8rge$ imposed on panicipauts In lawful
<br />fambling acti,.;ty as a condition for or CQ8t of padicipation; and '
<br />- (5) i~ dividends, annuities, profitfrollt tt'lIIIOal:tians, orothetiueome derived from
<br />the accumuiadon or II(Ie of gambling ptO<."eeda; . .. .
<br />Gross teceipts does not incIudc proceeds from renlall1tlder section349.IM or 349.18,
<br />~ubdivia.iOll J. . ;
<br />SuM 22. Ideal.... "Ideal gmBlI" tncan5lhe Iota! _ of rtlCeip18 dult wovld be
<br />f"ccivedifevery indivlduallide1:in the puII-tab ortipboarddeal wu oold atilll face value, In
<br />the eldculatlon ofide.al gt'OIIS and prizes. a flee play Iicket sball be vaIned at.~ value.
<br />Subel. 23. Ideal lid. "Ideal tlCt" means tltc poIl-tab cst tipboani deal's ideal JlOSS. ax
<br />.Ietined under subdivision 22. Ie.. the tata! predetermined priZe _IS availoble to be paid
<br />out. When the prize is not entirely a manewy .0D<l, the ideal net is SO pen:ent of the ideal
<br />.. gCOMi. . . ", .
<br />Subd, U. "Lawful gil!1lbU..... i. tile operailon. cunduct~$ale ofbirtgO, rames, paddle-
<br />w"',c1s. lipboatds, and puII--tab., . . .
<br />Sobel. 25, LawfltJ Jl1II1ItI8e. (a) "Lawful pIIrpOlle" meaDs one or rnOni oflhe folloWing:
<br />(I) IIIlY expendiD1r\l by or contribution to a SOl (<<:)(3) or festival organization, Bll defined
<br />in subdivision I Sa, provided lbal the Orgnni7AhDD and ellpetldilureorconoibutlon are In ""n-
<br />ronnily with slattdanls prescribed by the board under section 349.1 54, which StaDdatds must
<br />apply 10 bolb types of organizations in dle same lD8Jlt1er and 10 the same extent:
<br />(2) a contribution 10 an individual or family suffering from poverty, homelessness. or
<br />"hysical or mental disability. wblch i. used to relic"" the eff'ec1.; of that poverty, ho_lais.
<br />ncss. or disability; . .
<br />(3) a coul1:ibution to an individual for Irl:8tmenl for ddayed postlmuDatic: stress syn-
<br />drome (IT a contribution 10 a pl'OgramRCOgoIzed by the MiDne801a depanment ofhuman ser-
<br />vices for lite education, pnlveotiOll, or tn:almeDt of compulsive gambling; . '.
<br />(4) a contributlOll 10 or eltpendimre on a public orprlvall: nonprofit edueational institu-
<br />lion registen:d witll or ''''':redited by lbls swe or any o1lIer st8le;, .
<br />(5) acontribution to a scbollll'8bip fit.... fordeftaying thecosluf education to individuaIs
<br />where the funds one awanled thtougb an open and lair seleclion ptncell$;
<br />(6) activities by an organizalion or a governmenl eml1y which n:cognlze bumanitarlan
<br /><lr military servia: to the United Slales, the state of MiDne8ot8. or a community, subject to
<br />rul.. of the boud, provided that !he rules mWll not lnc:lude lnileage reimbursemenbl in the
<br />.OlbpUlltlion of the per occ:aslon reimbursement limit and muSt impose 110 allgtega!e annual
<br />limit 011 the 8IllOQDt of lU8OD8bIe and -"'It)' expenditura nutde 10 support: .
<br />(i) DJembers of a Inilltary IIlatdtlng 0< eolor gU8Id ltnit for ..,tivltles coodltcted within
<br />~st8le;or. .
<br />(Ii) members of UI cqiiiuzatlon solely for servlc:esperf~by tb.emembet$ 81 funeral c--
<br />services;
<br />(7) tIletealionaI. cnmmllmty. and athletic raclllties and IIClivilics inteJl<lc:d primarily for
<br />flCrsons under 8ll" 21, provided tIIat such f8alilic. and activltles do not diac:rlminate Oil the
<br />h,,-'is of gemler and the orpni7.atlon COtIlplietl with sectiOll 349. I 54:
<br />(8) pa~ ofloca1_ authorized under this "bapter, t_imposed by the United
<br />Sllltesonrec:eipb from lawful gamblin8, the 1:8J<es imposed by seclion 2978.02, subdivisimu
<br />I. ~. 5, SIld 6. and lite taX imposed on unrelated bushlcss income by seedon 290.05, subdivi-
<br />si~3; . .".".
<br />(9) payment of real estate mes and.assesSDlellrs on pennilted gambling preml_ wbuJ-
<br />Iy owned by tile licensed organization paying the taxes. DOt to exceed:
<br />(;) fur prenlises used for bingo. the 8tIIOUIU lhat an organimtion may expend 1ItIder
<br />hoard rules on rent !or'bIn80; and .:.. '.
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