Raffles
Western does not have University policy on conducting raffles. Raffles held by a WWU department, program, or
student activity or club must comply with state and federal requirements.
Legal Authority
State: RCW 9.46 Gambling
Federal: IRS Publication 3079 Tax-Exempt Organizations and Gaming
Required Compliance
What is considered a raffle under state law?
The state definition of a raffle is “a game in which tickets bearing an individual number are sold for not more than one hundred dollars each and in which a prize or prizes are awarded on the basis of a drawing from the tickets by the person or persons conducting the game, when the game is conducted by a bona fide charitable or nonprofit organization, no person other than a bona fide member of the organization takes any part in the management or operation of the game, and no part of the proceeds thereof inure to the benefit of any person other than the organization conducting the game.”
If raffle tickets are not sold, but rather a random drawing will be held in which event attendees do not pay to participate in the drawing, the state requirements do not apply.
Who can offer raffles?
Raffles are a form of gambling only allowable by certain entities:
- Individuals and commercial businesses cannot offer raffles, even if the money is given to charity.
- Only certain charitable or nonprofit organizations that have been operating for at least 12 months can offer raffles.
- Credit unions, cities, counties, towns and executive-branch state employees can offer raffles.
- Lobby groups don’t typically qualify.
What are the legal requirements for holding a raffle?
- See the Washington State Gambling Commission rules.
- Income reporting to the IRS may apply.
- Only a bona fide nonprofit organization may auction off alcohol as a prize after obtaining a raffle permit.
University Procedures
- Review rules with the department/unit head and ensure compliance with state raffle rules.
Department/unit heads are responsible for ensuring compliance. Click here for printable handout of the rules. - Submit a Request to Provide an Award, Prize, Incentive, Gift Form. The prize must be approved.
Please review the required Standards for Providing Awards, Prizes, Incentives, or Gifts. - Determine if the value of the prize must be reported to the IRS.
Contact Accounting Services prior to conducting a raffle. Ph: 360.650.3675 or email Western’s Associate Controller michael.ulrich@wwu.edu - If the WWU Foundation is auctioning off alcohol, a raffle permit must be obtained from the state.
- Register your raffle with the University.
Click here to register your raffle if you plan on move ahead with holding a raffle. This is not to grant approval, but to track and monitor raffle activity at the University.
