Charitable Gaming FAQs
This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (DOR) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of DOR and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.
This guidance document may change with updated information or added examples. DOR recommends you do not print this document. Instead, sign up for the subscription service at revenue.nebraska.gov to get updates on your topics of interest.
Only those forms of gambling authorized by the Nebraska Constitution and Nebraska statutes can legally be conducted in our state. Charitable Gaming includes bingo, pickle cards, nonprofit lotteries and raffles, and local option keno, Nebraska law also permits horse racing when conducted at licensed racetrack facilities (this also includes intrastate and interstate simulcasting). In November, 2020, Nebraska voters approved Ballot Initiatives 429, 430, and 431 to allow for casino-style gambling at licensed horse tracks. Nebraska law also allows a state-operated lottery (scratch tickets, Powerball®, and other online games). All other forms of gambling are illegal.
Gambling activities consist of three elements: Consideration, Chance, and Reward. When a person “wagers” something of value (consideration), for the opportunity to win a prize (reward), and the winner of the prize is determined by some random factor (chance), you have gambling.
