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Can I offer contests that involve charity donations in Oklahoma? What are the requirements?
Based on the information provided in the context documents, it appears that you can offer contests that involve charity donations in Oklahoma. However, there are certain requirements that must be met.
Requirements for Charity Game Activities
According to [1.1]" >3A OKST 405, any organization that conducts charity game activities no more than four times per year may obtain an exemption from specific provisions of the Oklahoma Charity Games Act. To obtain this exemption, the organization must file a verified application with the ABLE Commission containing certain information, including the name and address of the organization, the name and contact information of the executive officer, and a statement that the organization will conduct a charity game session four or fewer times per calendar year.
If an organization obtains an exemption, they will not be required to obtain any type of license required by the Oklahoma Charity Games Act, be restricted to the use of bingo faces, purchase charity game equipment from licensed entities, or be subject to any restrictions in the act or rules of the Commission relating to conducting charity games on certain days of the week or during certain hours.
Withholding and Sales Tax Permit
If an organization pays a person or persons to conduct charity games, they must register as an employer with the Tax Commission and withhold Oklahoma income taxes from the compensation paid, according to [3.1]" >OKAC 710:23-1-10.
Any person, organization, or business entity selling food, drink, or any other product subject to sales tax at any charity game location must obtain an Oklahoma sales tax permit prior to such sale, as stated in [1.2]" >3A OKST 420.
Conclusion
Based on the information provided in the context documents, it appears that you can offer contests that involve charity donations in Oklahoma as long as you meet the requirements outlined above.
Source(s):
- [1.1] Exemptions - Infrequent Charity Game Activities
- [3.1] Organizations with employees required to withhold, report and remit Oklahoma income taxes
- [1.2] Sales Tax Permit
Jurisdiction
Oklahoma