LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
FISCAL IMPACT STATEMENT
LS 6478 NOTE PREPARED: Feb 13, 2025
BILL NUMBER: SB 108 BILL AMENDED: Feb 13, 2025
SUBJECT: Charity Gaming.
FIRST AUTHOR: Sen. Alting BILL STATUS: CR Adopted - 1
st
House
FIRST SPONSOR:
FUNDS AFFECTED: GENERAL IMPACT: No Fiscal Impact
DEDICATED
FEDERAL
Summary of Legislation: (Amended) The bill changes a "casino game night" event to a "card, dice, and
roulette games event". It provides that, beginning January 1, 2026, a facility or location may not be used for
the purpose of conducting a bingo event or a card, dice, and roulette games event on more than three calendar
days per calendar week. It provides that a qualified organization may use the net proceeds from an allowable
activity for any lawful purpose. It requires a qualified organization with annual gross receipts of $1,000,000
or more in one or more of the two years prior to the date of the qualified organization's license renewal to
submit its records for an independent audit as part of its application for renewal. It requires a worker or
operator conducting or assisting in the conducting of a bingo event, a card, dice, and roulette games event,
or a festival event to wear an identification card.
Effective Date: July 1, 2025.
Explanation of State Expenditures: Use of Net Proceeds: Current law allows a qualified charitable
organization to use the net proceed for the lawful purposes of the qualified organization. Indiana
Administrative Code 68 IAC 21-8-13 defines a qualified organization’s "lawful purposes" as one or more
of the authorized purposes stated in a qualified organization's written bylaws, constitution, charter, or articles
of incorporation and is on file with the commission, or any of the purposes set forth in the 501(c) Section
of the Internal Revenue Code under which the qualified organization is tax exempt. Effective July 1, 2025,
the bill removes this section of the Indiana Administrative Code and allows a qualified organization to use
the net proceed for any lawful purpose. These changes are estimated to have no fiscal impact.
(Revised) Card, Dice, and Roulette Games Event: Changing the name of "casino game night" to a "card, dice,
and roulette games event" is a clarification that would not have any fiscal impact. The other requirements
related to location rental, audit, and worker identification card will also not have any fiscal impact.
Explanation of State Revenues:
Explanation of Local Expenditures:
SB 108 1 Explanation of Local Revenues:
State Agencies Affected: Indiana Gaming Commission.
Local Agencies Affected:
Information Sources:
Fiscal Analyst: Randhir Jha, 317-232-9556.
SB 108 2