Minnesota Gambling Control Board
1711 West County Road B, Suite 300 South
Roseville, Minnesota  55113
651-639-4000

The five forms of lawful gambling are
raffles, bingo, pull-tabs, tipboards, and paddlewheels

Lawful Gambling Manual

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The Lawful Gambling Manual is a user-friendly reference guide for nonprofit organizations authorized to conduct lawful gambling in Minnesota.

 The Lawful Gambling Manual was revised December 2011, for tax form changes that become effective January 2012.  Future changes to statutes and rules may affect information and references in this manual.
 

Links to Each Chapter of the 2012 Lawful Gambling Manual.

 

Adobe Acrobat PDF  Introduction and cover for Lawful Gambling Manual.

Adobe Acrobat PDF  Chapter 1 Organization License.
This chapter outlines requirements that an organization must meet to obtain an organization license.

Adobe Acrobat PDF  Chapter 2 Gambling Manager License.
This chapter outlines the requirements for the position of gambling manager and assistant gambling manager.

Adobe Acrobat PDF  Chapter 3 Premises Permits and Leases.
To be able to conduct gambling at a premises--whether it is leased or owned--an organization must meet the specific requirements outlined in this chapter.

Adobe Acrobat PDF  Chapter 4 Pull-tabs.
This chapter contains information on the conduct of pull-tab games, common problems, pull-tab dispensing devices, cash registers, and reporting.

Adobe Acrobat PDF  Chapter 5 Bingo.
This chapter contains information on the conduct of bingo, bingo programs, bingo paper, hard cards, electronic bingo devices, inventory, and records.

Adobe Acrobat PDF Chapter 6 Raffles.
This chapter contains information on the conduct of raffles, inventory, and records.

Adobe Acrobat PDF  Chapter 7 Tipboards.
This chapter contains information on the conduct of tipboard games, reports, and common questions.

Adobe Acrobat PDF  Chapter 8 Paddlewheels.
This chapter contains information on the conduct of paddlewheels, records, and reports.

Adobe Acrobat PDF  Chapter 9 Internal Operations and Oversight.
This chapter, one of the most important on this manual, outlines and emphasizes the importance of good internal controls as they apply to the gambling operations for which an organization's chief executive officer, gambling manager, and members are responsible.

Adobe Acrobat PDF  Chapter 10 Inventory.
This chapter contains information, forms, and instructions on the required inventory systems for pull-tab, tipboard, and paddlewheel games.  The four required inventory systems are perpetual, physical, site, and merchandise prize. Bingo and raffle inventory forms and instructions are located in the Bingo and Raffle chapters.

Adobe Acrobat PDF  Chapter 11 Allowable Expenses.
This chapter covers the expenditures known as allowable expenses. These expenses must be directly related to lawful gambling and paid from the gambling account.

Adobe Acrobat PDF  Chapter 12 Lawful Purpose Expenditures.
This chapter covers the expenditures known as lawful purpose expenditures (LPE) that an organization makes from its gambling account.  Some LPE are also called charitable contributions.

Adobe Acrobat PDF  Directory and General Information.

This chapter lists state and federal agencies that can assist an organization with questions on lawful gambling and provides information about the Gambling Control Board. Also included are helpful hints on locating lawful gambling statutes and rules.

Adobe Acrobat PDF Index of Lawful Gambling Manual.

This index references specific topics and pages on which they are located in the manual.

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