HB 788-FN – AS INTRODUCED
2007 SESSION
08/09
HOUSE BILL 788-FN
AN ACT relative to games of chance.
SPONSORS: Rep. Hawkins, Hills 18; Rep. Stiles, Rock 15
COMMITTEE: Executive Departments and Administration
This bill includes charities which are tax exempt under section 501(c)(6) of the Internal Revenue Code in the definitions of charitable organizations allowed to sponsor games of chance as fundraisers.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
07-0799
08/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Seven
AN ACT relative to games of chance.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Charitable Organizations. Amend RSA 287-A:1, II(a) to read as follows:
(a) Any person or entity that is determined by the Internal Revenue Service to be a tax exempt organization pursuant to section 501(c)(3) or 501(c)(6) of the Internal Revenue Code, as that section now exists or may hereafter be amended; or
2 Charitable Organization; Definition. Amend the introductory paragraph of RSA 284-D:1, III (a) to read as follows:
III.(a) “Charitable organization” means any bona fide religious, charitable, civic, veterans', or fraternal or church organization, including police and firemen's organizations which shall have been registered with the secretary of state for at least 2 years and in existence for at least 2 years in a town or city in this state, provided that the primary activities conducted by the organization were for the purpose for which the organization was established and have not included charitable gambling operations; which is organized under the laws of this state; and to which contributions are exempt from federal income tax under Internal Revenue Code 501(c)(3), 501(c)(4), 501(c)(6), 501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19). To be eligible for licensure under this chapter, a charitable organization shall do all of the following:
3 Charitable Organizations. Amend RSA 287-E:1, V to read as follows:
V. “Charitable organization” means any bona fide religious, charitable, civic, veterans or fraternal organization which shall have been registered with the secretary of state for at least 2 years and in existence and organized under the laws of this state for at least 2 years in a town or city in this state, and which possesses a tax exempt status under Internal Revenue Code 501(c)(3), 501(c)(4), 501(c)(6), 501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19) or is covered under a group ruling issued by the Internal Revenue Service under authority of those sections. To be eligible for licensure under this chapter, a charitable organization shall do all of the following:
(a) Document that it is exempt from federal income tax.
(b) Establish that the religious, civic, fraternal, veterans, or charitable purposes for which it was organized, other than charitable gambling, are furthered through activities conducted in the town or city in which the charitable organization is organized.
(c) Register with the secretary of state and, if required under RSA 7:19-32-a, with the director of charitable trusts.
(d) Maintain a current list of bona fide members.
(e) Document that the organization has tax exempt status under Internal Revenue Code 501(c)(3), 501(c)(4), 501(c)(6), 501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19) or is covered under a group ruling issued by the Internal Revenue service under authority of those sections.
A charitable organization shall not include auxiliary units, committees or other entities organized under the auspices of a charitable organization eligible for licensure under this chapter, when such auxiliary unit, committee, or other entity is organized for the primary purpose of conducting bingo games.
4 Effective Date. This act shall take effect 60 days after its passage.
LBAO
07-0799
Revised 01/31/07
HB 788 FISCAL NOTE
AN ACT relative to games of chance.
FISCAL IMPACT:
The Legislative Budget Assistant has determined that this legislation has a total fiscal impact of less than $10,000 in each of the fiscal years 2007 through 2011.