Ohio § 2915.101

§ 2915.101.

Except as otherwise provided by law, a charitable organization that conducts instant

bingo or electronic instant bingo shall distribute the net profit from the proceeds

of the sale of instant bingo or electronic instant bingo as follows: (A)(1) If a veteran's organization, a fraternal organization, or a sporting organization

conducted the instant bingo or electronic instant bingo, the organization shall distribute

the net profit from the proceeds of the sale of instant bingo or electronic instant

bingo, as follows: (a) For the first two hundred fifty thousand dollars, or a greater amount prescribed

by the attorney general to adjust for changes in prices as measured by the consumer

price index as defined in section 325.18 of the Revised Code and other factors affecting the organization's expenses, as defined in division (GG)

of section 2915.01 of the Revised Code , or less of net profit from the proceeds of the sale of instant bingo or electronic

instant bingo generated in a calendar year: (i) At least twenty-five per cent shall be distributed to an organization described in division (V)(1) of section 2915.01 of the Revised Code or to a department or agency of the federal government, the state, or any political

subdivision. (ii) Not more than seventy-five per cent may be deducted and retained by the organization

for reimbursement of or for the organization's expenses, as defined in division (GG)

of section 2915.01 of the Revised Code , in conducting the instant bingo or electronic instant bingo game. (b) For any net profit from the proceeds of the sale of instant bingo or electronic instant

bingo of more than two hundred fifty thousand dollars or an adjusted amount generated

in a calendar year: (i) A minimum of fifty per cent shall be distributed to an organization described in division (V)(1) of section 2915.01 of the Revised Code or to a department or agency of the federal government, the state, or any political

subdivision. (ii) Five per cent may be distributed for the organization's own charitable purposes or

to a community action agency. (iii) Forty-five per cent may be deducted and retained by the organization for reimbursement

of or for the organization's expenses, as defined in division (GG) of section 2915.01 of the Revised Code , in conducting the instant bingo or electronic instant bingo game. (2) If a veteran's organization, a fraternal organization, or a sporting organization

does not distribute the full percentages specified in divisions (A)(1)(a) and (b)

of this section for the purposes specified in those divisions, the organization shall

distribute the balance of the net profit from the proceeds of the sale of instant

bingo or electronic instant bingo not distributed or retained for those purposes to

an organization described in division (V)(1) of section 2915.01 of the Revised Code . (B) If a charitable organization other than a veteran's organization, a fraternal organization,

or a sporting organization conducted the instant bingo or electronic instant bingo,

the organization shall distribute one hundred per cent of the net profit from the

proceeds of the sale of instant bingo or electronic instant bingo to an organization

described in division (V)(1) of section 2915.01 of the Revised Code or to a department or agency of the federal government, the state, or any political

subdivision. (C) Nothing in this section prohibits a veteran's organization, a fraternal organization,

or a sporting organization from distributing any net profit from the proceeds of the

sale of instant bingo or electronic instant bingo to an organization that is described

in subsection 501(c)(3) of the Internal Revenue Code when the organization that is

described in subsection 501(c)(3) of the Internal Revenue Code is one that makes donations

to other organizations and permits donors to advise or direct such donations so long

as the donations comply with requirements established in or pursuant to subsection

501(c)(3) of the Internal Revenue Code.