HB 484 – AS INTRODUCED
2009 SESSION
08/09
HOUSE BILL 484
AN ACT relative to the definition of charitable organizations for raffles and games of chance.
SPONSORS: Rep. Hawkins, Hills 18; Rep. Graham, Hills 18; Rep. Cebrowski, Hills 18; Sen. Roberge, Dist 9
COMMITTEE: Local and Regulated Revenues
This bill adds certain tax exempt organizations to the definition of charitable organizations for raffles and games of chance.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
09-0314
08/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Nine
AN ACT relative to the definition of charitable organizations for raffles and games of chance.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Charitable Organizations; Raffles; Definition. 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)(4) of the Internal Revenue Code or is covered under a group ruling issued by the Internal Revenue Service under authority of those sections, as that section now exists or may hereafter be amended; or
2 Charitable Organization; Games of Chance; Definition. Amend the introductory paragraph of RSA 287-D:1, III(a) to read as follows:
(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 pursuant to section 501(c)(3) or 501(c)(4) of the Internal Revenue Code or is covered under a group ruling issued by the Internal Revenue Service under the authority of those sections. To be eligible for licensure under this chapter, a charitable organization shall do all of the following:
3 Effective Date. This act shall take effect 60 days after its passage.