LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
FISCAL IMPACT STATEMENT
LS 6478 NOTE PREPARED: Apr 3, 2025
BILL NUMBER: SB 108 BILL AMENDED: Apr 1, 2025
SUBJECT: Charity Gaming.
FIRST AUTHOR: Sen. Alting BILL STATUS: 2
nd
Reading - 2
nd
House
FIRST SPONSOR: Rep. Manning
FUNDS AFFECTED: XGENERAL IMPACT: State
XDEDICATED
FEDERAL
Summary of Legislation: The bill does the following:
(1) Provides that, beginning January 1, 2026, a facility or location may not be used for the purpose of
conducting a bingo event or a casino game night on more than three calendar days per calendar week.
(2) Provides that a qualified organization may use the net proceeds from an allowable activity for any lawful
purpose.
(3) Requires a qualified organization with an adjusted gross revenue with annual gross receipts of $1,000,000
or more from casino game night activities to submit its records for an independent audit as part of its
application for renewal.
(4) Requires a worker or operator conducting or assisting in the conducting of a casino game night to wear
an identification card.
(5) Allows a qualified organization to conduct an electronic raffle, subject to certain requirements.
Effective Date: July 1, 2025.
Explanation of State Expenditures: Indiana Gaming Commission (IGC): The provisions in the bill could
increase the administrative workload for the IGC. However, any additional cost to the IGC due to this bill
would be paid with revenue from the charity gaming excise tax and the charity gaming license fee.
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.
Casino Game Night: The requirements related to location rental, audit, and worker identification card and
audit requirements will also not have any fiscal impact.
SB 108 1 Explanation of State Revenues: Electronic Raffle in Charitable Gaming Establishment: The use of
electronic raffle will lead to increase in charity gaming activity. To the extent that the bill leads to an increase
in charity gaming activity, it would increase revenue from charity gaming license fees transferred to the
Lottery Surplus Fund. Since the provision is effective July 1, 2025, any impact on the charity gaming license
fee, which is based on prior year adjusted gross income, would begin in FY 2027. The Lottery Surplus Fund
is a reverting fund.
Additional Information -
Charity Gaming License Fees: Allowing additional types of gaming options could result in additional charity
gaming license fee revenue. The fee revenue is distributed to the Charity Gaming Enforcement Fund. After
(1) the costs of charity gaming administration are subtracted and (2) distributions are made to the License
Control Division and the Gaming Control Division, revenue remaining in the fund is distributed quarterly
to the Lottery Surplus Fund. Since the Lottery Surplus Fund is a reverting fund, it could lead to the state
General Fund receiving additional reversions to the extent that the General Assembly’s annual appropriations
from the Lottery Surplus Fund are lower than the revenue annually deposited in the fund.
Explanation of Local Expenditures:
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