Football squares raffle rules in West Virginia

Are charitable football raffles legal in West Virginia?

West Virginia allows charitable raffles with a license from the State Tax Department — and it's one of the few states with a licensed “online raffle” category.

West Virginia's charitable raffles are governed by West Virginia Code ch. 47, art. 21 (Charitable Raffles) and art. 21A (Online Raffles). Regulator: West Virginia State Tax Department (Tax Commissioner).

Do you need to register to run a raffle in West Virginia?

Apply to the Tax Commissioner for a raffle license (annual $500, or $50 for a limited occasion). The organization must be a charitable or public-service organization that has existed in West Virginia for at least two years and hold an IRS 501 determination letter. There's a 60-day period between filing and your first raffle. West Virginia also licenses online raffles under a separate article.

Licensed organizations follow the State Tax Department's raffle reporting requirements.

Can you sell raffle tickets online in West Virginia?

West Virginia allows online raffles, but only under a separate online-raffle license from the State Tax Department; standard raffle tickets are sold in person.

Who can run a charitable raffle in West Virginia?

Bona fide, not-for-profit, tax-exempt benevolent, educational, philanthropic, humane, patriotic, civic, religious, fraternal, or similar organizations (and volunteer fire/rescue units) in West Virginia for at least two years, with a 501 determination letter.

How do you stay compliant in West Virginia?

• Get a raffle license from the Tax Commissioner (allow 60 days before your first raffle).
• Meet the two-year existence requirement and hold a 501 determination letter.
• Use the separate online-raffle license if you want to sell online.
• Donate all net proceeds to your stated charitable purposes within a year.

All net raffle proceeds (and any interest) must be donated to the charitable or public-service purposes stated in the license within one year after the license year.