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Developed and maintained by the Division of Legislative Automated Systems.
1997 SESSION
973622120Be it enacted by the General Assembly of Virginia:
1. That § 18.2-340.23 of the Code of Virginia is amended and reenacted as follows:
§ 18.2-340.23. Organizations exempt from certain permit, financial reporting and audit requirements.
AnyThe following organizations shall be exempt from
the requirements of § 18.2-340.25 if, prior to conducting charitable
gaming, they notify the Commission, on a form
prescribed by the Commission, that they will conduct
charitable gaming: (i) any organization that reasonably
expects to realize gross receipts of $25,000 or less in any twelve-month
period and , (ii) a volunteer fire department or rescue
squad or auxiliary unit thereof which has been recognized by an ordinance or
resolution of the political subdivision where the voluntary fire department or
rescue squad is located as being a part of the safety program of such political
subdivision shall be exempt from the requirements of §
18.2-340.25 if, prior to conducting charitable gaming, it notifies the
Commission, on a form prescribed by the Commission, that it will conduct
charitable gaming, or (iii)
the Virginia chapters of the Humane Society of the United
States. Any such organizationsorganization also
shall be exempt from the financial reporting and audit requirements of this
article and the payment of audit fees but shall file with the Commission, at
such time or times as may be required by the Commission, a resolution of its
board of directors stating that the organization has complied with the
provisions of this article.
If any of the organization'sOrganizations
described in clause (i) whose
actual gross receipts for the twelve-month period exceed
$25,000, may be required by the Commission may
require the organization to file by a specified date the report required
by § 18.2-340.30. Nothing in this section shall prevent the Commission
from conducting any investigation or audit it deems appropriate to ensure the
organization's compliance with the provisions of this article or the
Commission's regulations.