AMERICAN CANCER SOCIETY(6)

							American Cancer Society, Great West Division, Inc.
Compliance Regulations for Raffles
Oregon State

Overview of Regulations:
Our license covers all raffles. There are strict reporting requirements that require full
documentation of raffle activities by staff and volunteers. The license does not cover gaming
such as poker and bingo.


Required Reporting:
Post Raffle:
       Oregon State Raffle Summary Sheet
       Raffle Prize Winner Receipt of Prize Confirmation


All reporting items should be submitted to:
Tia Herrejon, Administrative Manager
ACS – Portland Office
0330 SW Curry Street
Portland, OR 97239

Tia will review all the documents and forward them to the Seattle Finance Department for
processing.

* Please contact Keri Mullins or Mary Jane Hill if you are raffling off items with a fair market
value over $600. Special processes must be implemented and they can walk you through the
process.

Reminder – Federal IRS Requirements
Federal IRS requirements apply to raffles with a prize valued greater than $600. Make sure to
review the Federal Reporting/Withholding Requirements posted within the raffle regulations
folder and be prepared to complete the procedures before releasing any prizes to the winner.




Revised 6/11/07
                                 Summary of Rules for Conducting Raffles
                                        in the State of Oregon


All American Cancer Society sponsored raffles must be conducted under the direction of staff.

General Raffle Rules for American Cancer Society Raffles in the State of Oregon:

   1. No beer, liquor, or firearms may be offered as prizes.
   2. All materials promoting raffles must use the American Cancer Society name and the name of the
      registered team conducting the raffle.
   3. For profit businesses may only be recognized as ticket purchasing locations or prize donors.
   4. The American Cancer Society Gambling License must be at the site of the drawing on the day it occurs.
   5. All registered teams and staff conducting raffles shall receive, review, understand and comply with
      raffle regulations found in OAR Chapter 137, Division 25, entitled “Raffle Records and Reports.” Staff
      will supply copies of this document to all registered teams/organizations conducting raffles.

Tickets/Point of Purchase Requirements:

   1. Maximum price per ticket is $25.
   2. All tickets must be sold for the same price (i.e., $1 each, not four tickets for $5).
   3. No free tickets shall be given or awarded to a person for any reason.
   4. Tickets will be pre-numbered and numbered consecutively. Ticket stub must have duplicate number
      matching the number on the ticket.
   5. The following information must appear on each ticket or must be provided in writing to each purchaser
      at the time of sale:
           a. Cost per ticket
           b. Date, time and location of drawing
           c. Name of organization (ACS)
           d. Description of prize(s)
           e. That presence is not required to win
           f. Fair Market Value (retail value) of prize(s)
           g. Number of tickets printed/potential number to be sold

Record Keeping Requirements for the State of Oregon:

   1. A list of registered teams and team captains (including name, address, and phone number) for each event
      hosting raffles will be submitted to the office manager in each full service office and will be maintained
      throughout the year.
   2. Required raffle records will be submitted to Tia Herrejon in the Portland office immediately following
      each raffle. Each staff is suggested to keep a copy for their records. Original copies must be
      submitted and records must consist of the following:
          a. A complete “Raffle Summary” including gross ticket sales, raffle expenses, and the fair market
              value of the prize(s) awarded
          b. “Raffle Prize Winner Receipt of Prize Confirmation” form (included on page 4) with winning
              ticket stub attached. Complete one form per winner/prize awarded with a retail value of $100 or
              greater.
          c. Raffle proceeds deposited on a separate batch header/deposit slip and deposited in a Division
              authorized bank account.
                    Federal Raffle Reporting Requirements

All Raffle winnings that are greater than $600 must be reported to the IRS on a W-2G Form.
Forms are available from Mary Jane Hill in the Seattle office.

If the Raffle winnings have a FMV greater than $5,000 they are subject to 25% Federal regular
gambling withholding tax and must be reported to the IRS on a W-2G Form.

The W-2G Form must be completed and signed by the winner prior to delivering the prize to
the winner. If the prize is greater than $5,000 you must collect a check from the winner payable
to the American Cancer Society, Great West Division for the 25% Federal withholding tax prior
to delivering the prize.

For example if the prize was valued at $10,000 you would need to collect a check in the amount
of $2,500 from the winner payable to the American Cancer Society, Great West Division.

Once the winner has completed and signed the W-2G and you have verified the 2 forms of ID
in boxes 11 & 12, give the winner Copies B& C of the W-2G Form and forward the remaining
copies of the W-2G and any applicable withholding payment that has been collected to the
Finance Dept in Seattle, WA.
                             OREGON STATE RAFFLE SUMMARY

Date of Drawing:                    Event Name:__________________________

Team Captain/Raffle Coordinator Name:                                      Phone:               ______

ACS Staff Name and Phone***:_________________________________________________

Event Location Code***:             ___________________________________________________

Reconciliation of Ticket Sales
______________ (-) _______________ (+) 1 (-) _______________ (=) _______________

Ending Ticket #                Beginning Ticket #                      # of Returned Tickets
Total Tickets Sold

Prizes:
Purchased Prizes w/ Fair Market Value             Donated Prizes w/ Fair Market Value
____________________________________              ___________________________________
____________________________________              ___________________________________
____________________________________              ___________________________________
____________________________________              ___________________________________
Activity Summary
        Gross Receipts: Total Tickets Sold_____X Price/Ticket_____ =        $_________

       Expenses:             Printing of Raffle Tickets    $_________
                             Advertising/Promotion         $_________
                             Other                         $_________

Cash Over/Short

       Gross Receipts $_______(-) Total Amount Deposited $________ (=)              $

       Explanation of cash over/short:

          American Cancer Society Use Only:
          Schedule of Deposits: Date                       Amount
                                Date                       Amount
                                Date                       Amount

           Money was turned in at an ACS event in separate envelope

          Total Amount Deposited (Attach Deposit Slips(s) or copy of event deposit envelope)

                                                                                                $


          Prepared By:                                             Date:

          Manager Approval: ____________
       Return original form to the Tia Herrejon in the Portland Office and retain copy for your records.
                            American Cancer Society,
                            Great West Division, Inc.

                                OREGON STATE RAFFLE


Team/Organization Name:         ______________________________________________

ACS Staff Name and Phone***:______________________________________________

Event Location Code***:         ______________________________________________

Date/Time of Drawing:           ______________________________________________

Location of Drawing:            ______________________________________________


Price Per Ticket:

Description of Prize(s):




Retail Market Value of Prize(s):           $
(Fair Market Value)                        $
                                           $
                                           $
                                           $

Number of Tickets Printed:
(Potential number to be sold)

The above listed organization is a registered team of the American Cancer Society Relay
For Life. The team is conducting a raffle under the license of the American Cancer
Society.


                                You need not be present to win
                                   American Cancer Society,
                                   Great West Division, Inc.
                                      OREGON STATE RAFFLE

                         Raffle Prize Winner Receipt of Prize Confirmation
                (To be completed for all prizes awarded with a retail value of $100 or higher)


Name of Licensee:             American Cancer Society, Great West Division, Inc.

ACS Staff Name and Phone: ___________________________________________________

Date of Drawing:              __________________

Retail Value of Prize:        $

Description of Prize:




Name of Prize Winner (please PRINT):

Street Address of Winner:

City, State, Zip:



Prize Winner’s Signature:                                                  Date:




                    Staple winning ticket to form and return to the American Cancer Society,
                                   Attn: Tia Herrejon in the Portland Office.