Michigan Charitable Gaming Commission
Financial Reporting Forms
Charitable Gaming Mi
- Form 101 - Annual Financial Report (pdf and xlsx)
- Form 101 - Instructions (pdf)
Lansing, MI 48906 Phone: 517.253.0897 Fax: 517.913.6024 Email: info@micga.org. Event Date(s): The date provided does not match any records for this organization. In order to check the status of your raffle or special bingo license application, you will need to know and enter the following: Your 6-digit organization ID that we assigned you. The date of your event. How to Apply For a Charitable Gaming License. To qualify for a gaming license, charitable organizations must: be exempt from paying federal income tax, and; have held tax-exempt status for a period of at least one year, and; have been engaged primarily in their charitable, fraternal.
Charitable Gaming Michigan Bingo
Michigan's charity gaming industry grew from less than $8 million in chip sales in fiscal year 2004 to more than $197 million in fiscal year 2011. Chip sales dipped to $184 million in fiscal 2012. All Charitable Gaming Permit holders must file an Annual Financial Report (Form 101) with the Office of Charitable and Regulatory Programs (OCRP). Any organization with funds on hand as of January 1 that were derived from charitable gaming must also file Form 101.
- Form 102 - Quarterly Financial Report (pdf and xlsx)
- Form 102 - Instructions (pdf)
Online Report Filing
The Quarterly and Annual Financial Reports may be filed online. Only registered users may access the online financial submission program. In order to become a registered user, the organization’s president must complete the Electronic Financial Authorization Form.
- Electronic Authorization Form (pdf)
- Instructions for Submitting Electronic Financial Filing (pdf)
Who Must File?
All Charitable Gaming Permit holders must file an Annual Financial Report (Form 101) with the Office of Charitable and Regulatory Programs (OCRP). Any organization with funds on hand as of January 1 that were derived from charitable gaming must also file Form 101.
Form 101 must be filed annually until all funds have been disbursed in accordance with the Virginia Charitable Gaming Statute, even if the organization has ceased charitable gaming activities.
All Charitable Gaming Permit holders realizing any gaming receipts in any quarter must file Form 102 for that quarter with OCRP.
When to File?
Form 101 is due on or before March 15 of each year. The report shall cover all charitable gaming activities for the prior calendar year.
Form 102 shall cover all charitable gaming activities for the report quarter. Quarter dates and report due dates are listed below:
| QUARTER | BEGIN DATE | END DATE | REPORT DUE DATE |
|---|---|---|---|
| First Quarter | January 1 | March 31 | June 1 |
| Second Quarter | April 1 | June 30 | September 1 |
| Third Quarter | July1 | September 30 | December 1 |
| Fourth Quarter | October 1 | December 31 | March 1 |
Extensions
Requests for extension must be received at least 15 calendar days prior to the report’s due date. The extension will be granted only for the filing of the report, not for the payment of fees. Payment of estimated audit and administration fees must accompany any request for extension. Extensions are not automatic and are granted only for compelling hardship reasons. Extensions will not be granted if audit and administrative fees due have not been paid. All questions concerning extensions should be directed to the Charitable Gaming Audit and Financial Review Team Leader at 804.371.0512.
Failure to File
Organizations are subject to a late filing penalty of $25 per day from the due date and may have their permits revoked. See § 18.2-340.30(E) of the Charitable Gaming Statute.
Fee Due
Michigan Charitable Gaming Commission Rules
Organizations must pay an audit and administration fee of 1.375% of Total Receipts (line 10 of the form), unless specifically exempted by the statute. See § 18.2-340.31 of the Charitable Gaming Statute.
Contact
Click here for Office of Charitable and Regulatory Programs contact information.