Bingo Hall Rental Agreement Compliance — February 10, 2026 View notice
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Common Errors

Review the guidance below to help avoid common reporting errors and processing delays.

Round Off Amounts

Round all amounts on the report and accompanying schedules to the nearest whole dollar. Do not include cents.

Part I

Complete this section in its entirety and ensure all columns are cross-balanced to verify arithmetic.

Be sure to include:

  • Total attendance
  • Number of sessions held
  • Number of individual pull-tabs sold
  • Number of EVB machines

Note: Do not count a raffle held in conjunction with a bingo game as a separate session.

Bingo (Line 2)

Report the proceeds and payouts for all bingo games, including:

  • Horses
  • Extra games
  • Winner-take-all games
  • Progressive games
  • Money jars

Other Receipts (Line 7)

Other receipts include, but are not limited to:

  • Marker/dauber sales
  • Interest earned
  • Donations from players
  • NSF check redeposits
  • Gains from invested funds
  • Overages

Do not include refunds. Refunds should be credited to their respective lines.

For overages and shortages:

  • Report overages on Line 7
  • Report shortages on Line 12
  • Do not report both

Attach a schedule when required.

Part II (Gaming Expenses Only)

Only report expenses that:

  • Are directly related to conducting charitable gaming, and
  • Were paid by checks drawn from the separate charitable gaming account

Do not report General Fund expenses in this section.

Gaming Supplies (Line 9)

Report only gaming supplies purchased from a licensed distributor, including fees for:

  • Hand-held devices
  • Fixed-base units

Do not report merchandise purchased for pull-tab prizes. Those purchases belong in Part IV, Line 4B.

Building Cost or Rental (Line 10)

Report rent paid to:

  • A commercial hall, or
  • A non-commercial hall

Do not report rent for a building owned by your organization.

Paid Bingo Workers (Line 14)

The required schedule must include:

  • Number of sessions worked
  • Gross pay
  • Taxes withheld
  • Employer taxes

If meals were provided to workers during a session, include:

  • Session date
  • Number of workers
  • Cost of meals purchased

Legal and Accounting Fees (Line 16)

Report only legal and accounting fees related to gaming.

All other legal and accounting expenses should be reported on Schedule A.

Regulatory Fees and Fines (Line 18)

Report payments for:

  • State gaming license fees
  • Local government gaming fees
  • Modification fees
  • Gaming-related fines or penalties

Other (Line 20)

Report gaming-related expenses such as:

  • Advertising
  • Purchase of raffle tickets used to conduct a raffle
  • Credit card processing fees
  • Losses from invested funds
  • Postage
  • Pull-tab federal tax
  • NSF checks
  • Bingo-related conferences

Do not report:

  • Shortages
  • Progressive payouts
  • Cash bank replenishments
  • NSF check fees
  • Refunds
  • Prizes awarded

Attach a schedule when required.

Line 23

The amount reported on this line must match the amount reported on Line 28 of the previous quarter's report.

Line 25

Report items including, but not limited to:

  • One-time progressive deposits
  • Progressive deposit refunds
  • Loans from the General Fund
  • Repayment of General Fund loans
  • Donations received from another licensed organization
  • Donations made to another licensed organization
  • Theft of funds
  • Rounding adjustments

Do not report:

  • Shortages
  • Cash bank replenishments
  • Progressive payouts
  • Annual suppers
  • Refunds
  • Prizes awarded

Attach a schedule when required.

Part IV

Report merchandise purchased for prizes, including merchandise purchased for pull-tab prizes.

Part V

Report the reconciled balance of your gaming account as of the end of the quarter, including:

  • Checking accounts
  • Money market accounts
  • Certificates of deposit (CDs)
  • Other gaming-related accounts

Cash on Hand

Report the total cash on hand, including:

  • Money jars
  • Pickle jars
  • Any other gaming cash

Do not:

  • Deduct withdrawals used to establish cash banks
  • Include redeposits of those withdrawals in Part I

The total reported in Part V should equal the amount on Line 28.

The only exception is when merchandise purchased for prizes is carried over into the next quarter. In that case, the combined total of Part IV and Part V should equal Line 28.

Schedule A

Use Schedule A to report donations devoted to one or more of the five purposes allowed by law.

Only one code may be used per check:

  • Education
  • Charitable
  • Religious
  • Patriotic
  • Other Public Spirited

Do not use Schedule A for gaming-related expenses.

All donations must be paid by check drawn from the charitable gaming account.

Installation dinners and annual suppers may be reported on this schedule.

Schedule B

Use Schedule B to report merchandise:

  • Valued at $100 or more that is donated to your organization for raffle prizes.

If donated merchandise is awarded as a raffle prize during a bingo session, it must be reported on Schedule B regardless of its value.