Current through September 17, 2024
Section 316-35-502 - CHARITABLE OR COMMUNITY BETTERMENT PURPOSES502.01 A qualifying nonprofit organization conducting a lottery with gross proceeds not exceeding $1,000 or a raffle with gross proceeds not exceeding $5,000, shall spend the profits derived from the lottery or raffle activity solely for charitable or community betterment purposes.502.01A Charitable or community betterment purposes shall include, but not be limited to the following: 502.01A(1) Enhancing the opportunity of individuals for religious advancement, such as offering religious programs, conducting religious activities, and/or operating and maintaining a church, church school, or its facilities;502.01A(2) Providing for educational advancement such as donating to the operating fund of a school or establishing or contributing to a scholarship fund;502.01A(3) Relieving or protecting individuals from disease, suffering, or distress, such as purchasing food or clothing for the needy or helping to provide medical care for individuals in need;502.01A(4) Contributing to the physical well-being of individuals, such as donations to foster athletic activities;502.01A(5) Assisting individuals in establishing themselves as worthy and useful citizens by providing educational or business opportunities, such as donations to training programs designed to provide individuals with job skills;502.01A(6) Providing individuals with opportunities to contribute to the betterment of the community, such as sponsoring park cleanup or beautification projects;502.01A(7) Increasing the comprehension of and devotion to the principles upon which this nation was founded, such as sponsoring civic events to make individuals more aware of the history of the United States, the State of Nebraska, or other civic institutions or principles;502.01A(8) Initiating, performing, or fostering worthy public works or enabling or furthering the erection or maintenance of public structures such as contributing to a county, city, or village building fund or donations to fund parks or recreation areas; and502.01A(9) Lessening the burdens borne by government or voluntarily supporting, augmenting, or supplementing services which government would normally render to the people such as paying for housing, food, or medical services for needy people, contributing to a local police or fire department, or contributing to the general fund of a village, city, or county.502.02 In addition to those purposes identified in Regulation 502.01, a qualifying nonprofit organization may also spend its proceeds derived from a small lottery or raffle for any charitable, benevolent, humane, religious, philanthropic, educational, fraternal, recreational, social, or civic activities conducted by the organization for the benefit of its members, such as the use of proceeds to provide a social activity for the members, to retire a debt of the organization, or to make capital improvements to the organization's meeting hall. Proceeds spent in a manner described above must be spent to benefit the membership as a whole and not any one individual member. Nothing in this section shall prohibit the funding of a scholarship, medical assistance, or disaster relief to an individual in need.502.03 Proceeds derived from the conduct of a small lottery or raffle shall not be used for any political activities such as lobbying or participating in or contributing to any political campaign on behalf of any elected official or person who is or has been a candidate for public office.316 Neb. Admin. Code, 35, § 502