Business Registration - Bingo and Raffle

Only a tax exempt charitable or public service organization may be licensed by the Tax Commissioner to conduct bingo games and raffles in West Virginia. This includes, but is not necessarily limited to organizations that have a letter from the Internal Revenue Service determining that it is exempt from federal income tax under IRC §§ 501(c)(3), 501(c)(4), 501(c)(8), 501(c)(10), 501(c)(19) or 501(d).

Charitable Bingo License

In order to conduct a charitable bingo occasion, an organization must submit an application to the Tax Commissioner on a form BGO-1 at least sixty days prior to conducting an occasion. This requirement may be waived for renewal applications.

The types of available licenses include annual, limited occasion and State Fair.

Details about the type of information necessary to complete an application are located in the BGO-1 Instructions.

Organizations with an annual bingo license authorized to conduct charitable bingo occasions are required to file quarterly financial reports 20 days after the end of the calendar quarter and an annual financial report within 30 days after the expiration of their annual license.

Late fees will apply if not filed timely.

The Annual report must be filed on a form BGO-3 and contain the accompanying schedule BGO-SCH.

Details about the type of information necessary to complete a financial report are located in the BGO-3 Instructions.

Organizations with other types of licenses are required to file a financial report on form BGO-3 with the accompanying schedule BGO-SCH within 30 days after the expiration of their license.

  • BGO-SCH Schedule 1. This Schedule Must Be Filed With All Bingo and Super Bingo Financial Reports.

Charitable Raffle License

In order to conduct a charitable raffle occasion, an organization must submit an application to the Tax Commissioner on a form RAF-1 at least sixty days prior to conducting an occasion. This requirement may be waived for renewal applications. Details about the type of information necessary to complete an application are located in the RAF-1 Instructions.

Organizations with a raffle license authorized to conduct charitable raffle occasions are required to file a financial report within 30 days after the expiration of their license (whether annual or limited occasion).

Late fees will apply if not filed timely.

The Annual report must be filed on a form RAF-3 and contain the accompanying schedule RAFFLE-4. Details about the type of information necessary to complete a financial report are located in the RAF-3 Instructions.

All charitable raffle boards and charitable raffle games must be purchased from a distributor who is licensed by the Tax Commissioner to sell charitable raffle boards and games. (See below for information about licensure).

Online Charitable Raffle License

All charitable online raffle games must utilize an authorized Online Raffle Platform Provider who is licensed by the Tax Commissioner to conduct charitable online raffle games. (See information below about licensing of Online Raffle Platform Providers).

In order to conduct an online charitable raffle occasion, an organization must submit an application to the Tax Commissioner online at least sixty days prior to conducting an occasion. This requirement may be waived for renewal applications. Details about the type of information necessary to complete an application are located in the Charitable Raffle and Online Raffle Handbook.

Organizations with an online raffle license authorized to conduct online charitable raffle occasions are required to file a financial report within 30 days after the expiration of their license (whether annual or limited occasion).

Late fees will apply if not filed timely.

The financial report must be filed on the MyTaxes website.

Details about the type of information necessary to complete a financial report are located in the Charitable Raffle and Online Raffle Handbook.

Online Raffle applications and reports must be filed on the MyTaxes website.

Charitable Raffle Boards and Charitable Raffle Games

Before selling charitable raffle boards and charitable raffle games in the State of West Virginia, a wholesaler or distributor must make an application to the Tax Commissioner on a form RAFBRD-1.

All wholesalers and distributors are required to pay a tax of 20% on all sales of raffle boards and games to retailers in West Virginia, and are to be submitted quarterly with the Raffle Boards and Games Quarterly Return RAFBRD-3.

  • RAFBRD-1 License Application to Sell Raffle Boards and Games
  • RAFBRD-3 Raffle Boards and Games Quarterly Return
  • RAFFLE-4 Raffle Annual Financial Report Schedule

Online Raffle Platform Provider

Before entering into a contract to provide online charitable raffle games in the State of West Virginia, the software company must make a presentation of the software to the Tax Division.

To schedule a presentation, please send an email request to WVBusinessRegistration@WV.Gov.

If the software is deemed to meet the qualifications of W. Va. Code §47-21A-1 et seq. (Online Charitable Raffles), the business must first be registered with the Secretary of State and the Tax Division.

Then, an application to the Tax Commissioner must be filed online at MyTaxes for an Online Raffle Platform Provider license. This is an annual license and must be renewed every year.

All licensed Online Raffle Platform Providers are also required to file a financial report online within 30 days after the expiration of their license.

Late fees will apply if not filed timely.

Online Raffle applications and reports must be filed on MyTaxes.

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