Football squares raffle rules in Tennessee

Are charitable football raffles legal in Tennessee?

Tennessee is one of the strictest states: only a 501(c)(3) or 501(c)(19) can hold one annual gaming event, and it must be approved by a two-thirds vote of the state legislature first.

Tennessee's charitable raffles are governed by Tennessee Nonprofit Gaming Law (Tenn. Code Title 3, ch. 17). Regulator: Tennessee Secretary of State — Division of Charitable Solicitations and Gaming (with General Assembly approval).

Do you need to register to run a raffle in Tennessee?

A 501(c)(3) or 501(c)(19) organization that has operated in Tennessee for three years applies to the Division of Charitable Solicitations and Gaming, and the application must be approved by a two-thirds vote of the General Assembly. Approved organizations may hold one annual gaming event (in the July 1–June 30 year on the application).

A financial report is due 90 days after the annual event date stated in the application.

Can you sell raffle tickets online in Tennessee?

Tennessee tightly limits charitable gaming to the approved annual event; sell tickets in person as part of that event.

Who can run a charitable raffle in Tennessee?

Only IRS 501(c)(3) or 501(c)(19) organizations that have operated continuously in Tennessee for at least three years — and only after legislative approval.

How do you stay compliant in Tennessee?

• Confirm you're a 501(c)(3) or 501(c)(19) operating in Tennessee for at least three years.
• Apply to the Division of Charitable Solicitations and Gaming for the annual event.
• Get approved by a two-thirds vote of the General Assembly before you sell tickets.
• Hold only the one approved annual event.
• Return at least 25% of gross proceeds to your charitable purpose and file the report within 90 days.

Tennessee requires an approved organization to return at least 25% of the event's gross proceeds to its stated charitable purpose or program.