Massachusetts Tax on Raffle Proceeds

Does your charitable organization hold a raffle, bazaar or a casino night?  If so Massachusetts General Law, Chapter 271, 7A applies to your organization's fund raising event.

The Massachusetts General Law mentioned above requires a nonprofit organization within Massachusetts to first obtain a permit from its local city or town clerk where the raffle or casino night, etc. will be held.  It also requires that the organization conducting the raffle within the Commonwealth of Massachusetts must file "Raffle and/or Bazaar Tax Return" and pay a 5% tax on the gross proceeds.  This form must be filed and the tax paid to the Commonwealth within 10 days after holding such event. The form is obtained from the Massachusetts State Lottery Commission Charitable Gaming Division, telephone number: 781-849-5555.

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