18.2-340.23 - Organizations exempt from certain permits and fees. - Virginia Statutes

§ 18.2-340.23. Organizations exempt from certain permits and fees.

A. No organization that reasonably expects, based on prior charitable gamingannual results or any other quantifiable method, to realize gross receipts of$40,000 or less in any 12-month period shall be required to (i) notify theDepartment of its intention to conduct charitable gaming, or (ii) comply withBoard regulations. If any organization's actual gross receipts for the12-month period exceed $40,000, the Department may require the organizationto file by a specified date the report required by § 18.2-340.30.

B. Any volunteer fire department or rescue squad or auxiliary unit thereofwhich has been recognized in accordance with § 15.2-955 by an ordinance orresolution of the political subdivision where the volunteer fire departmentor rescue squad is located as being part of the safety program of suchpolitical subdivision shall be exempt from the payment of application feesrequired by § 18.2-340.25 and the payment of audit fees required by §18.2-340.31. Nothing in this subsection shall be construed as exemptingvolunteer fire departments and rescue squads from any other provisions ofthis article or other Board regulations.

C. Nothing in this section shall prevent the Department from conducting anyinvestigation or audit it deems appropriate to ensure an organization'scompliance with the provisions of this article and, to the extent applicable,Board regulations.

(1995, c. 837; 1997, cc. 777, 838; 2003, c. 884; 2006, c. 644; 2009, c. 121.)