Compilation of Rules and Regulations of the State of Georgia › Department 92 - GEORGIA BUREAU OF INVESTIGATION › Chapter 92-2 - NONPROFIT BINGO GAMES › Rule 92-2-.04 - Registration; Licensing Requirements

Current through Rules and Regulations filed through June 27, 2024
(1) Before any nonprofit tax exempt organization shall be licensed to operate bingo games, such organization shall submit a license application to the Georgia Bureau of Investigation on forms prescribed by the Bureau.
(2) In addition to any information required in the prescribed application, the Director may require any additional information reasonable and necessary to make a determination as to whether a license should be issued. Each application for a license and each application for renewal of a license must be accompanied by, but not limited to, the following:
(a) An annual fee of $100 must be paid prior to the issuance of any new bingo license or before any existing license will be renewed. Payment shall be made by certified check or money order made payable to the Georgia Bureau of Investigation.
(b) A determination letter from the Internal Revenue Service certifying that the applicant is an exempt organization under Federal Income Tax Law. No license shall be issued to any nonprofit tax exempt organization unless it has been in active existence and actively functioning as a certified nonprofit organization for at least twenty-four (24) months immediately prior to the issuance of the license. If the applicant claims its tax exempt status through a ruling by the Internal Revenue Service as to its parent organization's tax-exempt status, said applicant must prove to the satisfaction of the Director that it is covered by such ruling by submitting a current letter of good standing from the parent organization and a copy of the charter from the parent organization. The applicant must have been chartered by the parent organization for at least twenty-four (24) months immediately prior to the issuance of the bingo license.
(c) A determination letter from the Georgia Department of Revenue certifying that the applicant is exempt under income tax laws of the State of Georgia. The burden is upon the applicant organization to show it is entitled to the exempt status. An organization requesting a Georgia tax exempt status must file a written application with the State Revenue Commissioner. Until a determination letter granting an exempt status is issued, no exempt status shall exist.
(d) The organization's sales tax registration number from the Georgia Department of Revenue. An organization requesting a sales tax number must file a registration form with the State Revenue Commissioner.
(e) A certified copy of the current incorporation papers, charter and other such documents indicating the date the organization originated.
(f) A copy of the applicant's current constitution and/or by laws.
(g) A statement as to the location where the applicant will conduct bingo games; if the premises where games are to be conducted is leased, a copy of the current lease or rental agreement; the days and times bingo games will be conducted.
(h) A copy of the purchase or lease contract for the bingo equipment to be used by the applicant, or a statement of ownership of the equipment.
(i) A current financial statement of the applicant organization as of the date of application.
(j) A statement of the source of funds to be used in the initial development of the bingo operation and if any improvements are made on the premises where the bingo operation is to be conducted, the source of those funds.
(k) The names and addresses of any persons, organizations or other legal entities that will act as surety for the applicant or to whom the applicant is financially indebted, or to whom any financial obligation is owed by the applicant.
(l) A photograph, a fingerprint card and personal history and background statement on forms provided by the Georgia Bureau of Investigation of all persons who are establishing, or will be promoting, advertising, or operating the bingo games, and if the applicant is a corporation, association or other similar legal entity, the names and home addresses, a photograph, a fingerprint card, and a personal history and background statement on the aforementioned forms of all the directors/officers of the organization and any other person associated in any way with the applicant's bingo operation.
(m) A statement showing the convictions, pleas of guilty, and nolo contendere, if any, for criminal offenses, other than minor traffic offenses, for all directors/officers of the organization and for all persons establishing, promoting, advertising or operating the bingo game.
(n) A current certificate from the Fire Marshal showing the authorized number of occupants permitted on the premises where bingo is to be operated. The Fire Marshal's certificate must be posted in a conspicuous place on the premises.
(o) A current membership list of the applicant organization as of the date of application.