Ohio bingo laws let qualifying charitable nonprofits raise money through bingo, but only after they obtain a license from the Ohio Attorney General and only if they follow rules built into the state’s criminal code. Because the regulations live in Chapter 2915 of the Revised Code, breaking them is a crime, not just a licensing problem.
Which Organizations Can Run Bingo
Ohio limits bingo to charitable organizations with federal tax-exempt status. The most common qualifier is a 501(c)(3) public charity or private foundation, but the law also recognizes several other categories:
- 501(c)(4) social welfare organizations
- 501(c)(7) social clubs
- 501(c)(8) and 501(c)(10) fraternal societies
- 501(c)(19) veterans’ organizations
Organizations without 501(c)(3) status have to send a portion of their bingo proceeds to a 501(c)(3) charity. Every applicant must also have been in continuous existence and active operation in Ohio for at least two years before applying.1Cornell Law School. Ohio Admin Code 109-1-4-01
There is a federal wrinkle worth flagging early. If bingo becomes the dominant activity of a 501(c)(3), the IRS expects a genuine charitable program proportional to the money coming in. Arrangements with for-profit equipment suppliers, landlords, or management companies must benefit only the charity. Routing bingo revenue to insiders, or building jobs for related parties around the games, can cost the organization its tax-exempt status.2IRS. Exempt Organizations Technical Instruction Program – Gaming Activities
When a License Is Required
Any qualifying organization that charges people to play bingo has to hold a license from the Attorney General’s Charitable Law Section before running a single game.3Charitable Ohio. Charitable Bingo The rule applies to a one-time fundraiser just as it applies to a standing weekly game.
Two narrow exemptions exist. Bingo played purely for amusement, where no one pays to participate, does not require a license.4Ohio Legislative Service Commission. Ohio Revised Code 2915.12 – Bingo Games Conducted for Amusement Only A multipurpose senior center can also run bingo without a license, but only if every participant is at least 21, every operator is an unpaid volunteer aged 60 or older, no admission fee is charged, and each card costs no more than twenty-five cents.5Ohio Legislative Service Commission. Ohio Revised Code 173.121 – Bingo Games at Multipurpose Senior Center
How to Apply
New applications, amendments, and renewals all go through the Charitable Account Management Portal on the Attorney General’s website.3Charitable Ohio. Charitable Bingo An organization will need its legal name and address, its federal tax ID, proof of tax-exempt status (usually the IRS determination letter), and the name and address of every person who will act as a game operator.
The license authorizes bingo only at the specific location, on the specific days, and during the specific hours the application lists. If the schedule stops working, the organization can request an amended license, and Ohio allows up to two such amendments per calendar year for scheduling changes.6Ohio Legislative Service Commission. Ohio Revised Code 2915.09 – Illegally Conducting Bingo Game – Rules
A nonrefundable fee is due with the application. For instant bingo run at bingo sessions, new applicants pay somewhere between $50 and $500 depending on how many days per year they intend to operate; the $500 tier covers organizations running 26 or more weeks a year. Renewal fees for instant bingo are tiered by the previous year’s gross profits, starting at $500 for gross profits of $50,000 or less and rising from there.7Cornell Law School. Ohio Admin Code 109-1-4-18 – License Fees for Charitable Instant Bingo at a Bingo Session
Rules for Running a Session
Prize Caps and Frequency
Total prizes for standard bingo games at any single session cannot exceed $6,000. That cap does not sweep in instant bingo awards, which are counted separately. A licensed organization may hold no more than three sessions in any seven-day period. Volunteer firefighter and volunteer rescue service organizations that run five or fewer sessions in a calendar year can go above the three-per-week limit after notifying the Attorney General.6Ohio Legislative Service Commission. Ohio Revised Code 2915.09 – Illegally Conducting Bingo Game – Rules
When Games Can Run
No session may take place between 2:00 a.m. and 10:00 a.m. A session also cannot be held during, or within ten hours of, an amusement-only game held under the separate provision of Ohio law.6Ohio Legislative Service Commission. Ohio Revised Code 2915.09 – Illegally Conducting Bingo Game – Rules
Who Can Work the Game and Who Can Play
Everyone involved in running a bingo game must be an unpaid volunteer. Security personnel are the only exception. That covers callers, ticket sellers, concession workers, everyone. Operators must be at least 18. Anyone with a felony conviction or a gambling offense conviction in any jurisdiction is barred from serving as an operator. Players must also be at least 18, and the organization is responsible for keeping out anyone it knows or should know is underage.6Ohio Legislative Service Commission. Ohio Revised Code 2915.09 – Illegally Conducting Bingo Game – Rules
One rule catches organizations off guard more than most: under IRS guidance, an organization’s employees, officers, and members involved in running a game may not play in that game. Neither may their spouses or minor children. A prohibited person cannot hand playing rights to someone else and cannot receive a prize from the game.2IRS. Exempt Organizations Technical Instruction Program – Gaming Activities
Money Handling and Records
All bingo proceeds have to be used for the organization’s charitable purpose. Net proceeds go into a dedicated bank account, separate from general operating funds. The organization has to keep detailed records of bingo income, expenses, prizes awarded, and attendance for at least three years, and those records are subject to audit by the Attorney General’s office.
Criminal Penalties
Because the rules sit inside Ohio’s gambling chapter, breaking them is a criminal offense: illegally conducting a bingo game. For instant bingo and electronic instant bingo violations, a first offense is a first-degree misdemeanor. A repeat conviction becomes a fifth-degree felony.8Ohio Legislative Service Commission. Ohio Revised Code 2915.13 – Veterans Organization or Fraternal Organization Authorized to Conduct Bingo Session The Attorney General can also revoke or refuse to renew a license for an organization that fails to comply.
Federal Tax Angles
Bingo revenue is generally excluded from the federal Unrelated Business Income Tax that otherwise applies when tax-exempt organizations earn money outside their charitable mission. The exclusion holds as long as the games comply with state and local law and bingo is not ordinarily conducted commercially in the same jurisdiction.9eCFR. 26 CFR 1.513-5 – Certain Bingo Games Not Unrelated Trade or Business Running bingo in violation of Ohio law forfeits that exclusion, so the IRS can tax the proceeds as unrelated business income on top of the state criminal exposure.
The UBIT exclusion covers only traditional bingo. Instant bingo, pull-tabs, and similar products don’t qualify under it, though a separate exclusion for activities substantially staffed by volunteers may still apply.2IRS. Exempt Organizations Technical Instruction Program – Gaming Activities
Organizations also have to file IRS Form W-2G for any player whose winnings meet or exceed the reporting threshold. For 2026, the general minimum threshold for gambling winnings on Form W-2G is $2,000, with inflation adjustments now in effect for calendar years after 2025. The specific bingo threshold for the current year should be confirmed through IRS Publication 1099, since the inflation adjustment can set it at a different level than the general minimum.10IRS. Instructions for Forms W-2G and 5754 (Rev. January 2026)