Source: http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb98%20intr.htm&yr=2011&sesstype=RS&i=98
Timestamp: 2018-02-19 20:23:23
Document Index: 130733865

Matched Legal Cases: ['§47', '§47', '§47', '§47', '§47', '§47', '§47']

(By Senator Kessler (Acting President), Beach, Klempa, Yost and D. Facemire)
[Introduced January 17, 2011; referred to the Committee on Government Organization; and then to the Committee on the Judiciary.]____________
A BILL to amend and reenact §47-21-2 and §47-21-20 of the Code of West Virginia, 1931, as amended; and to amend said code by adding thereto a new section, designated §47-21-19a, all relating to charitable raffles; allowing certain fraternal societies and veterans’ organizations to use electronic or mechanical raffle devices to conduct raffles; and providing civil and criminal penalties.
That §47-21-2 and §47-21-20 of the Code of West Virginia, 1931, as amended, be amended and reenacted, and that said code be amended by adding thereto a new section, designated §47-21-19a, all to read as follows:
(h) “Fraternal Society or veteran’s organization” means a fraternal society or veteran’s organization that is (1) a fraternal beneficiary society that is exempt from federal income tax under Section 501(c)(8) of the Internal Revenue Code of 1986, as amended, (2) a domestic fraternal society that is exempt from federal income tax under Section 501(c)(10), or (3) a veterans’ organization that is exempt from federal income tax under Section 501(c)(19) of the Internal Revenue Code.
(g)(i) "Gross proceeds" means all moneys collected or received from the conduct of a raffle or raffles at all raffle occasions held by a licensee during a license period; this term shall not be deemed to include any moneys collected or received from the sale of concessions at raffle occasions.
(j)(l) "Net proceeds" means all moneys collected or received from the conduct of raffle or raffles at occasions held by a licensee during a license period after payment of the raffle expenses authorized by sections eleven, thirteen and fifteen of this article; this term shall not be deemed to include moneys collected or received from the sale of concessions at raffle occasions.
(m)(o) "Qualified recipient organization" means any bona fide, not for profit, tax-exempt, as defined in subdivision (p) of this section, incorporated or unincorporated association or organization which is organized and functions exclusively to directly benefit a number of people as provided in subparagraphs (1) through (7), subdivision (a) of this section. "Qualified recipient organization" includes, without limitation, any licensee which is organized and functions exclusively as provided in this subdivision.
§47-21-19a is new; therefore, strike-throughs and underscoring have been omitted.