West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-8 - Information Required in Applications

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. All applications for a raffle license
				shall contain:
8.1.1. The name of the
				applicant and whether the applicant is the major organization, such as, for
				example, a national headquarters of a fraternal or religious association, or an
				affiliate, subsidiary, chapter or lodge of a major
				organiza­tion;
8.1.2. The
				name of the state or national organization;
8.1.3. The headquarters' address of the state
				or national organization;
8.1.4.
				The address of the applicant orga­nization;
8.1.5. The telephone number of the applicant
				organization. If there is no telephone number for the applicant organization,
				then the address and telephone number of the person applying on behalf of the
				organization shall be listed;
8.1.6. The address or location where raffle
				occasions are to be conducted;
8.1.7. For charitable organizations, a copy
				of an Internal Revenue Service determina­tion letter which states that
				the organization is exempt from taxation under Internal Revenue Code Section
				501(a) and is described in Internal Revenue Code Section 501(c)(3), 501(c)(4),
				501(c)(8), 501(c)(10), 501(c)(19), or 501(d);
8.1.8. A copy of the organization's
				char­ter, articles of incorporation or other evidence showing that the
				organization has been in exis­tence for at least one (1) year prior to
				the making of the application;
8.1.9. The day or days of the week and the
				time or times when the raffle occasions will be held. The date of the first
				raffle occasion shall be included;
8.1.10. The name of the owner of the premises
				where the raffle occasions are to be held;
8.1.11. A copy of all rental agreements
				involved if the premises are leased or subleased;
8.1.12. A statement as to whether the
				applicant has ever had a previous application for any raffle license refused,
				or whether any previ­ous license has been revoked or suspended. This
				subdivision applies to raffle licenses applied for or issued by other
				states;
8.1.13. A detailed
				statement of the chari­table or public service purpose or purposes for
				which the raffle proceeds will be spent;
8.1.14. A list and description of all
				expenses estimated to be incurred in connection with the holding of raffle
				occasions and any concessions operated. The name and address of each payee
				shall be included;
8.1.15. A copy
				of any written agreement or an explanation of any oral agree­ment, as
				well as any agreement providing for any type of remuneration to be received by
				the con­cession operator, if a concession is to be operated by an
				individual or organization other than the applicant organization;
8.1.16. A statement that the individuals
				specified in Subdivisions 8.1.18, 8.1.19 or 8.1.20 of this Subsection and the
				officers of the applicant organization understand that:
8.1.16.1. Allowing anyone, other than
				authorized individuals, to conduct any por­tion of the raffle occasion
				or operate any conces­sions is a violation of the West Virginia
				Code;
8.1.16.2. Reports shall be
				filed and records shall be kept as required by the West Virginia
				Code;
8.1.16.3. It is a crime to
				violate any provision of the West Virginia Code; and
8.1.16.4. That any violations may result in
				suspension or revocation of the organi­zation's license and denial of
				applications for subsequent licenses;
8.1.17. A sworn statement by an
				autho­rized representative of the applicant organization that the
				information contained in the application is true to the best of his or her
				knowledge; and
8.1.18. A list of
				the names and addresses of all officers and members of the board of
				direc­tors, governors or trustees of the applicant
				organi­zation.