Sec. 19. (a) If a qualified organization is required to report a patron's gambling winnings to the Internal Revenue Service for federal income tax purposes, the winning patron shall provide the qualified organization with the information necessary to comply with all applicable state and federal tax laws.
(b) A qualified organization must abide by the rules and regulations of the Internal Revenue Service regarding reporting and withholding rules for charitable prizes paid.
As added by P.L.58-2019, SEC.4. Amended by P.L.145-2021, SEC.12.
Structure Indiana Code
Title 4. State Offices and Administration
Chapter 5. Conduct of Allowable Activities
4-32.3-5-1. Criminal Gambling Statutes Inapplicable to Allowable Events
4-32.3-5-2. Management and Conduct of Events
4-32.3-5-3. Use and Determination of Net Proceeds
4-32.3-5-4. Donation of Gross Charity Gaming Receipts
4-32.3-5-5. Financial Records; Deposit of Funds; Audits; Submission of Event Summary and Reports
4-32.3-5-6. Leasing Facilities
4-32.3-5-7. Prohibition on Felons as Operators and Workers; Exceptions
4-32.3-5-9. Operator of Allowable Activity
4-32.3-5-10. Operators; Limitations and Requirements
4-32.3-5-11. Participation of Operators and Workers Prohibited; Exceptions
4-32.3-5-12. Rules for Dealing Cards in Texas Hold'em and Omaha Poker
4-32.3-5-13. Operator Membership Requirement
4-32.3-5-14. Worker Membership Requirement; Shared Revenues
4-32.3-5-15. Bingo Event Prize Limits
4-32.3-5-16. Pull Tab, Punchboard, and Tip Board Prize Limits
4-32.3-5-17. Prohibited Participants
4-32.3-5-18. Radio Advertising
4-32.3-5-19. Report of Patron Gambling Winnings; Reporting and Withholding Rules
4-32.3-5-20. Obtaining Supplies; Paying for Supplies
4-32.3-5-21. Obtaining Supplies; Providing Supplies
4-32.3-5-22. Rules Governing the Use of Volunteer Ticket Agents