Chapter Raffle Reporting Requirements - pdf W-2G informational sheet that chapters will need to report to the national office if the value of their prizes are over the amount required by the IRS. Chapters can use this sheet to detirmine if they need to fill out a W-2G
Form 20 - pdf Salestax permit application. Every chapter must have a sales tax permit inorder to conduct a banquet. You must also have their sales tax permitpresent at their banquet as well.
Form 10 - pdf This formgets mailed to chapters in December. This is where you report on allrevenue that can be taxed. This form is due on January 25th each year.
Form 13 - pdf This form must be on file with the National Office. This eliminates chapters having to pay sales taxon the the items they purchase from the national office.
Non-Profit Sales Tax Information - pdf This sheet answers many questions on whatincome is taxable at a non-profit fund-raising event.
Each chapter must have a current sales tax permit in order to conduct your banquet.
If your chapter does not have a sales tax permit and a “Form 13” on file at the PF/QF National Office, Your chapter will be charged sales tax on all merchandise purchased from PF/QF.
If your chapter grosses over $5,000 or more on raffles at your banquet, you must obtain a Lotter/Raffle permit.
Ifyour chapter grossed $5,000 or more on raffles and has not filed allLottery/Raffle quarterly and annual reports in an accurate and timelymanner, a representative from the Department of Revenue may show up atyour banquet to shut down all raffles and games.
Late reports and payments of Sales Tax and Lottery/Raffle Taxes are not tolerated by the Department of Revenue from any chapter.
Ifthe Nebraska Department of Revenue does not get full compliance,Pheasants Forever and Quail Forever could be removed from the list ofeligible recipients for future Nebraska Environmental Trust Fund Grants.
If the Nebraska Department of Revenue does not getfull compliance from all chapters, the Department of Revenue "has the authority to revoke all Sales Tax Permits and Lottery/Raffle Permits from every PF and QF chapter in the state of Nebraska."