Section 316-35-501 - EXPENSES501.01 A qualifying nonprofit organization shall spend the gross proceeds from its lottery and/or raffle activity solely for charitable or community betterment purposes, awarding of prizes, and expenses. Expenses shall include, but not be limited to: 501.01A All costs associated with the purchase, printing, or manufacturing of any items to be used or distributed to participants, such as tickets. This shall also include any imprinting or delivery charge and any sales tax required to be paid by the qualifying nonprofit organization;501.01B All costs associated with office or clerical expenses, such as any salary, wage, or fee paid to any person operating the lottery or raffle or keeping the books and records; postage costs; office supplies such as paper, notebooks, pencils; any utility charges for the office; and any other expense incurred with the operation of the lottery or raffle;501.01C Any lease or rental expense for equipment or facilities connected with the lottery or raffle;501.01D Any promotional expense, such as advertising;501.01E Any salary, wage, fee, or commission paid to any person or organization to operate, conduct, or supervise a lottery or raffle; and501.01F Any fee paid to any person associated with the sale of lottery or raffle tickets, such as ticket sellers or business outlets paid to sell tickets.316 Neb. Admin. Code, 35, § 501