Small Games of Chance
Small Games of Chance
Procedures for Student Organizations
On November 27, 2013 Governor Corbett signed into law Act 90 and Act 92 of 2013 respectively. Act 92 relates more to the general amendments to local small games of chance law. Many of the changes relate to the operation of the type of game and to prize limits. Both laws take effect January 27, 2014.
This document will provide you with information about policies and procedures that student organizations must follow in order to comply with this law. For additional information please visit the website below: https://www.revenue.pa.gov/GeneralTaxInformation/Tax%20Types%20and%20Information/SGOC/Pages/Overview.aspx
Process to run a Small Game of Chance
- Reserve appropriate venue through 25Live https://25live.collegenet.com/psu)
- Contact Stephanie Mullin (email@example.com) to schedule an appointment with a program registration advisor. You may also complete step 2 below simultaneously.
- Complete a Small Games of Chance Application which can be found at the website listed above. You will need to complete the application titled “Eligible Organization Games of Chance Application.” The President, Treasurer and Secretary (Schedule B on the application) must be listed on the application along with the person or persons responsible for running and organizing the games (Schedule C on the application). The application must be notarized, so please do not sign the application in prior to going to the notary. Notary services for this application are available free of charge at the Willowbank Office Building (420 Holmes St.
Bellefonte, PA 16823), 215 HUB and 237 HUB.
- The following documents must be submitted with the application to the County Treasurer Office at 420 Holmes St., Bellefonte, PA, 16823, (814) 355-6810. Please contact them to verify application materials required.
- A letter verifying you are a recognized student organization as well as providing your organization advisor’s name and email address. This can be obtained through the Program Registration Office in 125A HUB or the Office of Student Activities in 103 HUB.
- A current Membership roster with address and/or phone numbers and email for all members.
- A check or money order for the license fee. There are two types of licenses an organization may purchase.
- A regular license is an annual license, and the term runs for a calendar year from the date of issuance. The fee for an annual license is $125.
- A monthly license is valid for 30 consecutive days from the date of issuance. There is no restriction on the number of monthly licenses an eligible organization may obtain, but the licenses may not overlap. The fee for a monthly license is $25.
- If a prize is valued over $2000, you will also need to obtain a special raffle permit which costs an additional $25.
- If it is the first time your organization is applying for a small games of chance license, a copy of the constitution and bylaws.
- Once a Small Games of Chance License is obtained, provide a copy to the Program Registration Office in 125A HUB.
- If hosting a raffle, tickets must be printed through the USA Marketing Office in 230 HUB.
- A Small Games of Chance Prize Form must be submitted to the ASA office within 5 business days of the close of the game for any prizes awarded valued over $600. The form must include the name, address and social security number of the winner so the University can issue a W-2G form as required by law at the end of the year.
- A prize for a single chance in any game may not exceed $2000 unless a special raffle permit is obtained.
- No prizes may exceed $5000 due to Penn State’s ability to ensure proper tax compliance for prizes over $5000.
- Student organizations which do not follow the proper procedures for recording and/or reporting small games of chance activity may be referred to the Student Organization Conduct Committee and disciplinary sanctions may be given.
- Failure to comply with the Local Options for Small Games of Chance Act may result in civil penalties and/or suspension or revocation of your license.