New Hampshire’s charitable gaming rules and licenses are administered by the New Hampshire Lottery Commission under RSA 287-D (games of chance) and RSA 287-E (bingo). To run a fundraising game legally, a nonprofit must be a New Hampshire-registered domestic nonprofit with qualifying IRS tax-exempt status for at least two years, hold the correct license for the game type, obey caps on wagers and prizes, deliver at least 35% of net revenue to the charity, and file monthly financial reports with the Commission. Getting any of that wrong can bring fines, license revocation, or criminal charges.
Who Qualifies to Run Charitable Gaming
Eligibility is the first gate, and it disqualifies a lot of newer organizations. To apply for a charitable gaming license, an organization must have been registered with the New Hampshire Secretary of State as a domestic nonprofit for at least two years.1Legal Information Institute (LII) / Cornell Law School. New Hampshire Admin Code Lot 7203.01 – Applying for a Charitable Organization License It must hold IRS tax-exempt status as a 501(c)(3), (4), (7), (8), (10), or (19) entity, and it cannot appear on the IRS auto-revocation list.2NH Lottery Commission Investigation & Compliance. Guidance
Only 501(c)(3) charities must also register with the Department of Justice Charitable Trust Unit, but every applicant has to be in good standing with the Secretary of State. Veterans’ groups, religious institutions, educational charities, fraternal organizations, and social clubs that meet these tests can qualify.
Which Licenses You Need and What They Cost
Every level of charitable gaming carries its own license. Which one you need depends on your role and the type of gaming.
Game Operator and Facility Licenses
A commercial game operator employer, meaning the company that supplies dealers and runs the games, pays $2,250 for a three-year license. A facility license for any venue hosting games of chance costs $750 for three years.3New Hampshire General Court. New Hampshire Revised Statutes 287-D:13 – License Fees
Both operators and facility licensees undergo background checks. A conviction for a felony or class A misdemeanor within the previous ten years, or a class B misdemeanor within the previous five years, is disqualifying.4Legal Information Institute (LII) / Cornell Law School. New Hampshire Admin Code Lot 1103.01 – License Requirements A prior charitable gaming violation in any state is also disqualifying.
Bingo and Lucky 7 Licenses
Bingo licenses cost $25 per game date. Lucky 7 (pull-tab) licenses cost $10 per month, or $120 for an annual license. If a charity runs both at the same event, both fees apply.2NH Lottery Commission Investigation & Compliance. Guidance Before applying for any event license, the charity must first complete an eligibility determination application with the Commission.
Games You Can Actually Run
New Hampshire authorizes four categories of charitable gaming, and each operates under its own rules.
Games of Chance
Games of chance include poker, blackjack, and other casino-style card and table games. They must be held at licensed facilities and run by licensed operators or bona fide members of the charity. Every specific game offered on a licensed date must be pre-approved by the Lottery Commission.5New Hampshire General Court. New Hampshire Revised Statutes 287-D:14 – Charitable Games
Bingo
Bingo games have to be operated by bona fide members of the charity, not by outside contractors. If every member is under 18, adult officers, directors, or parents may step in. The total value of all prizes awarded during a single game date cannot exceed $5,000, of which no more than $500 can come from a commercial hall hosting the event.6New Hampshire General Court. New Hampshire Revised Statutes 287-E:7 – Operation of Bingo Games No more than four winner-take-all games per date. Progressive coverall games are capped at $3,000 in combined prizes and bonuses.
Lucky 7 and Raffles
Lucky 7 pull-tab tickets can be sold at dedicated events or alongside bingo and games of chance, and organizations must buy their tickets from state-approved distributors. Raffles, governed under RSA 287-A and RSA 287-D, may be conducted at the same time and place as bingo games. Raffle ticket sales require disclosure of how funds will be distributed.6New Hampshire General Court. New Hampshire Revised Statutes 287-E:7 – Operation of Bingo Games
Wager, Buy-In, and Prize Limits
The state draws a sharp line between two types of games of chance, and the spending caps differ significantly.
For games where chips carry a monetary face value (regular cash poker or blackjack), no single wager can exceed $10.7Legal Information Institute (LII) / Cornell Law School. New Hampshire Admin Code Lot 7207.04 There’s one exception: in poker played under table stakes rules, the blinds and antes are capped at $10, but once a player has chips on the table, a single hand’s total wager is limited only by the player’s stack.
For tournaments and games where chips have no monetary face value, a player can spend up to $2,500 per game, including buy-ins and re-buys. A high-stakes tournament is one with a buy-in of $2,500 or more, and that’s the ceiling.5New Hampshire General Court. New Hampshire Revised Statutes 287-D:14 – Charitable Games Operators may offer a dealer add-on of up to $25 per player, with 100% going to dealers as a gratuity. Chips held by non-winning players at the end of a tournament have no value and cannot be exchanged. Prizes in no-monetary-value games cannot go to more than 50% of registered players.7Legal Information Institute (LII) / Cornell Law School. New Hampshire Admin Code Lot 7207.04
How Gaming Revenue Must Be Split
The charity has to actually benefit. No charity can receive less than 35% of gross revenues from games of chance after prizes paid out are subtracted.8New Hampshire General Court. New Hampshire Revised Statutes 287-D:19 – Facilities The remainder covers operating costs like dealer wages, facility charges, and state fees.
Tournaments and no-monetary-value games use different math. A minimum of 20% of the total buy-in amount collected from players, or $250, whichever is less, is deducted first. The charity then gets at least 35% of that deducted amount, with the balance going to the game operator employer.5New Hampshire General Court. New Hampshire Revised Statutes 287-D:14 – Charitable Games Falling short of the 35% floor can trigger audits and suspension of gaming privileges.
What Gaming Funds Can’t Pay For
The prohibitions here are more detailed than most organizations expect, and violating them is one of the fastest ways to lose a license.
- No one in the charitable organization may be paid in any form (wages, commissions, gifts, reimbursements, or gratuities) for operating or helping operate a game of chance.
- Neither the charity nor the game operator employer may extend credit to any player at any time.
- When an operator runs games for a charity, the operator cannot charge the charity rent, or charge for equipment, heat, lights, restrooms, security, parking, snow removal, or janitorial services.
- Operators cannot impose fees on the charity beyond what RSA 287-D specifically allows.
- Side bets between players are banned unless a portion of proceeds goes to the charity and the state.
- Player-funded promotional pools cannot have commissions or administrative fees deducted, and cannot reduce the charity’s share of revenue.
When a charity operates its own games, the venue must be the organization’s primary meeting place or provided at no cost. Any equipment used must be owned outright by the charity or made available without charge.9New Hampshire Lottery Commission. Emergency Rule – Lot 7200 Games of Chance All expenses must be paid by check from the organization’s designated account, and costs must be reasonable for the goods or services provided.
Who Can Be in the Room and Who Can Play
No one under 18 may be admitted to the area where games of chance are being conducted. Carnivals are the sole exception: minors may enter the gaming area if accompanied by a parent or legal guardian, but they still cannot play.5New Hampshire General Court. New Hampshire Revised Statutes 287-D:14 – Charitable Games
Anyone operating a game, handling cash or chips, maintaining equipment, or overseeing gaming operations cannot wager at that event. Dealers cannot wager in any game they deal, and cannot have another player wager on their behalf. Facility owners and their agents are barred from playing at their own venues.9New Hampshire Lottery Commission. Emergency Rule – Lot 7200 Games of Chance Anyone convicted of a felony within the past ten years, or a misdemeanor involving dishonesty within the past five years, is prohibited from operating games, renting facilities, or supplying gaming equipment.5New Hampshire General Court. New Hampshire Revised Statutes 287-D:14 – Charitable Games
Records, Reports, and Deadlines
Every licensed charity must keep financial accounts, records, and ticket inventories for at least two years and produce them for the Commission on request.10Legal Information Institute (LII) / Cornell Law School. New Hampshire Admin Code Lot 7106.03 – Requirements for Charitable Organizations
Monthly financial reports must be filed electronically with the Lottery Commission by the 15th day of the month after the reporting period. Sell Lucky 7 tickets in March, and the report is due April 15.11NH.gov. Instructions for Completing the Lucky 7 Monthly Financial Report for Tickets Sold at Game of Chance Facilities The reports must detail revenue, expenses, and fund distributions. Gaps between reported figures and what the Commission finds on audit can trigger corrective action or enforcement.
Tax Obligations
New Hampshire has no state income tax on gambling winnings, so the state-side accountability runs through the Lottery Commission’s financial reporting rather than a separate tax filing. Federal rules are a different story.
For payments made in 2026, gambling winnings meeting the minimum reporting threshold of $2,000 require the payer to file a Form W-2G with the IRS.12Internal Revenue Service. Instructions for Forms W-2G and 5754 (Rev. January 2026) When winnings minus the wager exceed $5,000 from sweepstakes, wagering pools, or lotteries, the payer must withhold 24% for federal income tax. Regular 24% gambling withholding does not apply to bingo, keno, or slot machines even when winnings exceed $5,000.
This is where many charities get caught: the IRS generally treats gaming income as unrelated business taxable income (UBTI) if the gaming is regularly carried on for profit, regardless of whether proceeds fund the organization’s charitable mission. Spending the money on exempt-purpose programs doesn’t make the gaming itself a related activity.13Internal Revenue Service. Exempt Organization Gaming and Unrelated Business Taxable Income For 501(c)(3) organizations, gaming is not inherently charitable, so income is UBTI unless a specific exclusion applies. 501(c)(7) social and recreational clubs face particular scrutiny: gaming income from nonmembers and the general public should not regularly exceed 15% of gross receipts. Organizations with significant UBTI may need to file Form 990-T and pay the unrelated business income tax.
Penalties for Violations
The Lottery Commission uses a tiered penalty structure. Minor violations, such as failing to wear a properly issued badge, not posting copies of gaming laws, or not displaying the charity’s name, carry fines of $25 to $500. Moderate violations, where the Commission finds meaningful potential for harm to the charity or to the integrity of charitable gaming, carry fines of $250 to $1,500.
Criminal exposure sits above the fines. Any person who violates RSA 287-D is guilty of a misdemeanor; if the violator is not a natural person, it’s a felony. Each day an illegal game operates is a separate offense.14New Hampshire General Court. New Hampshire Revised Statutes 287-D:23 – Penalties Under RSA 651:2, a misdemeanor conviction can bring a fine of up to $2,000 and up to one year in jail; a felony can bring fines up to $4,000 and up to seven years in prison.15New Hampshire General Court. New Hampshire Revised Statutes 651:2 – Sentences
Diverting charity gaming money is treated harshly. Taking any amount under $500 that should have gone to the charity is a class B felony. Taking $500 or more is a class A felony, carrying up to 15 years in prison.14New Hampshire General Court. New Hampshire Revised Statutes 287-D:23 – Penalties A charity that suffers financial loss from a violation can also sue for actual damages, and if the violation was intentional the court must award at least double damages, up to triple.
Appealing a Suspension or Revocation
If the Lottery Commission moves to revoke or suspend a license, the licensee gets written notice that includes the right to a hearing. The window is short: 15 days from the date of the notice to file a request for an adjudicative hearing.16Legal Information Institute (LII) / Cornell Law School. New Hampshire Admin Code Lot 8004.27 – Revocation and Suspension of an Occupational License Miss it and the revocation stands.
For suspensions, the notice specifies what deficiencies must be corrected and how long the organization has to fix them. Fail to correct them in that window and the suspension converts automatically to a revocation. The Commission does encourage self-reporting of compliance issues, which can give an organization the chance to fix problems before they reach formal enforcement.