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Alaska Statewide Rule

Alaska Charitable Gaming Permit Requirements Statewide

Significant RestrictionsApplies statewide across Alaska (2026)

Key Facts

Administering agency
Dept. of Revenue, Tax Division
Annual permit fee
$20 to $100 by prior-year gross receipts
Additional fee
1% of net proceeds if receipts reach $20,000
Pull-tab expense cap
70% of adjusted gross income
Annual prize cap
$2,000,000 self-run, $500,000 with operator
Pull-tab tax
3% of ideal net, paid by distributor
Penalty
Violation first offense, Class B misdemeanor after
Last verified: August 21, 2026

Summary

Alaska bans gambling outright under AS 11.66, but the Department of Revenue's Tax Division issues charitable-gaming permits under AS 05.15 letting municipalities and qualified nonprofits run bingo, raffles, pull-tabs, and Calcutta pools. A permit costs $20 to $100 depending on prior-year receipts, plus a 1% fee once receipts pass $20,000, and every permittee must staff a tested member in charge.

Sec. 05.15.100. Issuance of permits and licenses. (a) The department may issue a permit to a municipality or qualified organization. The permit gives the municipality or qualified organization the privilege of conducting bingo, raffles and lotteries, pull-tab games, ice classics, race classics, rain classics, goose classics, mercury classics, deep freeze classics, canned salmon classics, salmon classics, king salmon classics, dog mushers' contests, snow classics, snow machine classics, fish derbies, animal classics, crane classics, cabbage classics, Calcutta pools, big bull moose derbies, and contests of skill. ... Sec. 05.15.150. Limitation on use of proceeds. (a) The authority to conduct the activity authorized by this chapter is contingent upon the dedication of the net proceeds of the charitable gaming activity to the awarding of prizes to contestants or participants and to political, educational, civic, public, charitable, patriotic, or religious uses in the state.

View official code

Full Breakdown

15 (Sec. 010). 020). 112). 020(b), (c)). 160(c)-(e)). 600). 184). 150). 620.

Violations & Penalties

Under AS 05.15.680(a), knowingly violating the chapter -- running an activity without a permit, exceeding prize or expense caps, or letting an unlicensed operator run games -- is a violation for a first offense and a class B misdemeanor for every offense after that. Filing a false statement on a permit, license, or vendor application is unsworn falsification (AS 05.15.680(b)), and the department can suspend or revoke a permit and bar reapplication for up to a year, or a license for up to five years (AS 05.15.170).

Frequently Asked Questions

Can any nonprofit in Alaska run a bingo fundraiser?
No. Only a municipality or a 'qualified organization' -- a civic, religious, charitable, fraternal, veterans, labor, political, or educational group that has operated without profit to its members for the three years before applying and certifies at least 25 Alaska-resident members -- can hold an AS 05.15.100(a) permit from the Department of Revenue's Tax Division, and it must staff a tested member in charge before any game runs.
What can charitable gaming proceeds be spent on?
AS 05.15.150(a) ties the whole permit to spending net proceeds on prizes plus educational, civic, public, charitable, patriotic, or religious uses inside Alaska -- including aiding candidates for office, but only from raffle and lottery proceeds. Money can't go to a registered lobbyist, and unspent net proceeds must be dedicated within one year unless the department grants a longer period.
How much of pull-tab or bingo receipts can go to expenses?
AS 05.15.160(c)-(d) caps authorized expenses at 70% of adjusted gross income for pull-tab activity and 90% for every other gaming activity except Calcutta pools, limited to 50% of the wager pool under AS 05.15.160(e). Anything above those ceilings counts as an unauthorized expense the department can force the permittee or operator to refund with interest.
What happens if a permittee breaks the rules?
A first violation of AS 05.15 is only a violation, like an infraction, but AS 05.15.680(a) makes every later offense a class B misdemeanor. The Department of Revenue can also suspend or revoke the permit itself, barring the organization from reapplying for up to a year under AS 05.15.170, and it must notify the Alcoholic Beverage Control Board if the violator also holds a liquor license.

Sources

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