2008 Instructions For Schedule G (Form 990 Or 990-Ez) (Page 3 of 3) in pdf

For Form 990 filers, the

gaming at the same location joining

address of the third party. If there is

TIP

amounts from line 1, column (d);

together to account for or share

more than one third-party operator,

line 7; and line 8; must equal

revenues, authorized expenses, and

Schedule O (Form 990) provides space

the amounts reported on Form 990,

inventory related to bingo and gaming

to report the additional operator(s).

Part VIII, lines 9a, b, and c,

operations.

Line 16. Complete this line for the

respectively.

Line 13a. Enter the percentage of

person who has overall supervision and

Line 9. List all states in which the

gaming conducted during the year in a

management of the gaming operation.

organization operated gaming during

facility or facilities owned by the

Generally, this person has

the taxable year. If needed, use

organization. The facility or facilities

responsibilities that may include

Schedule O (Form 990) to explain.

need not have been used exclusively

recordkeeping, money counting, hiring

for gaming.

and firing of workers and making the

Line 9a. Check “Yes” only if the

bank deposits for the gaming operation.

organization is licensed or otherwise

Line 13b. Enter the percentage of

If more than one person shares this

registered to operate gaming in each

gaming conducted during the year in a

responsibility, Schedule O (Form 990)

state listed on Line 9.

facility or facilities not owned by the

provides space to report the additional

organization.

Line 9b. If the organization is not

person(s).

licensed or otherwise registered to

Line 14. Provide the person’s name

Line 17a. Some states require that

operate gaming in any state listed on

and business address (or the

charitable organizations make

Line 9, provide a narrative statement of

organization’s business address if the

mandatory distributions from gaming

explanation. Schedule O (Form 990)

books and records are kept by such

proceeds to obtain and retain a valid

provides additional space, if needed.

person at a personal residence). The

gaming license. Check “Yes” or “No” to

organization is not required to provide

Line 10a. Check “Yes” or “No.”

indicate whether the organization is

the address or telephone number of a

Line 10b. Provide a narrative

required to make mandatory

personal residence of an individual.

statement of explanation for each state

distributions from its gaming proceeds

Line 15a. An organization may pay its

in which the organization’s license or

to retain its gaming license or

own employees to operate gaming, or

registration has been revoked,

registration in any state.

contract with a third party for such

suspended, or terminated during the

Line 17b. For all states in which the

services. Check “Yes” or “No” to

taxable year. If needed, use Schedule

organization operated gaming, enter

indicate whether the organization has a

O (Form 990) to provide further

the aggregate amount of distributions

contract with a third party from which it

explanation.

required under state law to be

receives gaming revenue.

Line 11. If the organization conducted

distributed to other exempt

Line 15b. If the organization checked

gaming with nonmembers during the

organizations or spent in the

“Yes” to line 15a, indicate the gaming

year, check “Yes.”

organization’s own exempt activities

revenue received by the organization

Line 12. If the organization is a

during the taxable year. Provide a

and the gaming revenue amount

grantor, beneficiary, or trustee of a trust

breakdown of required distributions, by

retained by the third party. If there is

or a member of a partnership or other

each state, on Schedule O (Form 990).

more than one third-party operator,

entity formed to administer charitable

For more information, see Pub.

Schedule O (Form 990) provides space

gaming, check “Yes.” For purposes of

3079, Gaming Publication for

to report the additional operator(s).

this question, “a partnership or other

Tax-Exempt Organizations.

Line 15c. If the organization checked

entity” means two or more

“Yes” to line 15a, enter the name and

organizations that are authorized under

state law to conduct bingo or other

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2008 Instructions For Schedule G (Form 990 Or 990-Ez) Page 3

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