23-5-406. Exempt charitable organizations and facilities. - Montana Statutes

     23-5-406. Exempt charitable organizations and facilities. (1) (a) An organization granted an exemption under 26 U.S.C. 501(c)(3), (c)(4), (c)(8), or (c)(19):
     (i) on or before January 15, 1989, is exempt from taxation and the permit fee imposed by this part;
     (ii) after January 15, 1989, is exempt from taxation and one-half the permit fee imposed by this part if the organization carries on gambling activities for no more than 60 days a calendar year.
     (b) An organization provided for in subsection (1)(a) shall:
     (i) limit its live bingo and keno activities to its main premises or place of operations and to events at other places operated by other charitable organizations or by a government unit or entity;
     (ii) comply with other statutes and rules relating to the operation of live bingo and keno; and
     (iii) apply to the department for a permit to conduct charitable live bingo or keno games.
     (2) A long-term care facility, as defined in 50-5-101, or a retirement home, as defined in subsection (4) of this section, that has obtained an operator's license and a permit from the department to operate live bingo or keno is exempt from taxation and the permit fee imposed by this part if the facility:
     (a) limits participation in live bingo and keno games to persons using the facility and their guests;
     (b) limits live bingo or keno activities to its main premises or place of operation; and
     (c) complies with other statutes and rules relating to the operation of live bingo and keno.
     (3) The department may revoke or suspend the permit of an organization or a facility provided for in subsection (1) or (2) if, after investigation, the department determines that the organization or facility is operating or has contracted with a nonqualified organization that is operating live bingo or keno in a predominantly commercial manner.
     (4) For purposes of this section, "retirement home" means a building in which sleeping rooms without cooking facilities in each room are rented to three or more persons who are 60 years of age or older and who do not need skilled nursing care, intermediate nursing care, or personal care, as defined in 50-5-101.

     History: En. Sec. 36, Ch. 642, L. 1989; amd. Sec. 38, Ch. 647, L. 1991; amd. Sec. 127, Ch. 42, L. 1997.