Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › RAFFLES › Section 316-35-401 - LAWFUL PURPOSE

Current through June 17, 2024
401.01 A licensed or
				  previously licensed organization shall spend its lottery and raffle profit, as
				  defined in section
				  9-414 of the
				  Nebraska Lottery and Raffle Act, solely for lawful purposes. Expenditure of
				  monies for a lawful purpose shall generally mean charitable or community
				  betterment purposes.
401.01A Charitable or
				  community betterment purposes shall include but not be limited to the
				  following:
401.01A(1) Enhancing the
				  opportunity of individuals for religious advancement, such as offering
				  religious programs, conducting religious activities, and/or operating and
				  maintaining a church, church school, or its facilities.
401.01A(2) Providing for educational
				  advancement, such as donating to the operating fund of a school or establishing
				  or contributing to a scholarship fund.
401.01A(3) Relieving or protecting
				  individuals from disease, suffering, or distress, such as purchasing food or
				  clothing for the needy or helping to provide medical care for individuals in
				  need.
401.01A(4) Contributing to
				  the physical well-being of individuals, such as donations to foster athletic
				  activities. Contributions to promote amateur athletics may be made in the
				  following manners:
401.01A(4)(a) Donations
				  directly to a city, village, or county which sponsors amateur athletics or
				  maintains athletic facilities;
401.01A(4)(b) Donations to organizations or
				  associations founded for the purpose of promoting amateur sports through the
				  sponsorship of leagues or other amateur sports competition; or
401.01A(4)(c) Donations to organizations
				  recognized by the Internal Revenue Service as proper recipients for tax
				  deductible contributions which sponsor athletics, such as Little League
				  Baseball, Inc., or educational institutions which conduct athletic
				  activities.
401.01A(5)
				  Assisting individuals in establishing themselves as worthy and useful citizens
				  by providing educational or business opportunities such as donations to
				  training programs designed to provide individuals with job skills.
401.01A(6) Providing individuals with
				  opportunities to contribute to the betterment of the community, such as
				  sponsoring park cleanup or beautification projects.
401.01A(7) Increasing the comprehension and
				  devotion to the principles upon which this nation was founded, such as
				  sponsoring civic events to make individuals more aware of the history of the
				  United States, the state of Nebraska, or other civic institutions or
				  principles.
401.01A(8) Initiating,
				  performing, or fostering worthy public works or enabling or furthering the
				  erection or maintenance of public structures such as contributing to a county,
				  city, or village building fund or donations to fund parks or recreation
				  areas.
401.01A(9) Lessening the
				  burdens borne by government or voluntarily supporting, augmenting, or
				  supplementing services which government would normally render to the people
				  such as paying for housing, food, or medical services for needy people,
				  contributing to a local police or fire department or contributing to the
				  general fund of a village, city, or county.