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CHARITABLE GAMING

Charitable Gaming Board
Staff Directory and Mailing Address
Statute and Regulations
Registered Suppliers and Manufacturers of Electronic Pull-Tab System

Licensing, Game Management, and Complaint Forms
Financial Reporting
Guidance Documents

Financial Reporting

WHO MUST FILE?
All Charitable Gaming Permit holders must file an Annual Financial Report (Form 101) with OCRP. Any organization with funds on hand as of January 1st that were derived from charitable gaming must also file Form 101. Form 101 must be filed annually until all funds have been disbursed in accordance with the Charitable Gaming statute, even if the organization has ceased conducting charitable gaming activities.

All Charitable Gaming Permit holders realizing any gaming receipts in any quarter must file Form 102 for that quarter with OCRP.

WHEN TO FILE?
Form 101 is due on or before March 15th of each year. The report shall cover all charitable gaming activities for the prior calendar year.

Form 102 shall cover all charitable gaming activities for the report quarter.  Quarter dates and report due dates are listed below:

QUARTER

BEGIN DATE

END DATE

REPORT DUE DATE

First Quarter

January 1

March 31

June 1

Second Quarter

April 1

June 30

September 1

Third Quarter

July1

September 30

December 1

Fourth Quarter

October 1

December 31

March 1

EXTENSIONS
Requests for extension must be received at least 15 calendar days prior to the report’s due date. The extension will be granted only for the filing of the report, not for the payment of fees. Payment of estimated audit and administration fees must accompany any request for extension. Extensions are not automatic and are granted only for compelling hardship reasons. Extensions will not be granted if audit and administrative fees due have not been paid. All questions concerning extensions should be directed to Kay Cholko, Audit Team Leader at 804.371.0511 or kay.cholko@vdacs.virginia.gov.

FAILURE TO FILE
Organizations are subject to a late filing penalty of $25 per day from the due date and may have their permits revoked.  See § 18.2-340.30(E) of the Charitable Gaming Statute.

FEE DUE
Organizations must pay an audit and administration fee of 1.125% of Total Receipts (line 10 of the form), unless specifically exempted by the statute.  See § 18.2-340.31 of the Charitable Gaming Statute.

LINKS TO ELECTRONIC FINANCIAL FILING
 
Both the Quarterly and Annual Reports can be filed online. Only registered users may access the online financial submission program. In order to become a registered user, the organization’s President must complete the Electronic Financial Authorization Form.

The security of your personal information is important to us!  Please keep the following security issues in mind when transacting business with VDACS:
  • Changing a password is quick and painless compared to the expensive process of combating identity theft.  We will do everything we can to protect your information, but recommend that you change your password at least every 90 days.
  • Diligent efforts are made to ensure the security of Commonwealth systems.  Before you use this web site to conduct business with VDACS, please ensure your personal computer is not infected with malicious code that collects your personal information. This code is referred to as a keylogger.  To protect against this, maintain current Anti-Virus and security patches.
  • Fax and email are not secure ways to send personal information to VDACS.  We strongly encourage you to not use either of these methods when sharing personal or financial information.

    For more information on protecting your personal information online, refer to Guide to Online Protection.

    Online Protection Glossary

Electronic Authorization Form (pdf)

Create a User ID Password

Instructions for Submitting Electronic Financial Filing (pdf - Revised 8/18/2008)

Log-in for Submitting Report Electronically

FINANCIAL REPORTING FORMS

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