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2023 SESSION
SB 1527 Charitable gaming; amends definitions of organization and social organization.
Introduced by: Aaron R. Rouse | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED SENATE:
Charitable gaming; definitions; organization; social organization. Amends the definitions of "organization" and "social organization" for the purpose of charitable gaming in the Commonwealth to include (i) an organization (a) established on or before December 31, 1963, as a result of its members being prohibited from joining similar existing organizations because of laws such as the Public Assemblages Act of 1926; (b) that is exempt from income tax pursuant to § 501(c)(7) of the Internal Revenue Code; and (c) that is operated, and has always been operated, for community awareness and action through educational, economic, and cultural service activities; and (ii) an organization established on or before December 31, 1977, that is exempt from income tax pursuant to § 501(c)(7) of the Internal Revenue Code and is incorporated, in part, to raise funds for donation to organizations whose missions include promoting early detection of and public education about and supporting research and treatment options for heart disease and various cancers.
SUMMARY AS INTRODUCED:
Charitable gaming; definitions; organization; social organization. Amends the definitions of "organization" and "social organization" for the purpose of charitable gaming in the Commonwealth to include an organization that is exempt from income tax pursuant to § 501(c)(7) of the Internal Revenue Code and is operated, and has always been operated, (i) exclusively for pleasure, recreation, and nonprofitable purposes and (ii) as established in its articles of incorporation or annual Internal Revenue Service Form 990, for charitable purposes.