Small Games of Chance

Businesses

The Pennsylvania Local Option Small Games of Chance Act (10 P.S. §§ 311-327) was passed in 1988. The act allows eligible nonprofit organizations to conduct small games of chance for the purpose of raising funds for the promotion of “public interest purposes.”

The Local Option Small Games of Chance Act is quite specific regarding the games of chance that are allowed and the manner in which they may be conducted. A licensed eligible organization may conduct five types of games of chance under the act, including:

Punchboards
Pull-Tabs
Raffles (includes lotteries)
Daily Drawings
Weekly Drawings

The PA Department of Revenue licenses the manufacturers and distributors of small games of chance. County treasurers’ license the nonprofit organizations.

More comprehensive information can be found in the Small Games of Chance Primer.

Small Games of Chance Forms

	Name	Description
	dpo-75.pdf	FLYER - Do You Owe Use Tax? (DPO-75)
	pa-100.pdf	PA Enterprise Registration Form and Instructions (PA-100)
	rev-1176.pdf	E-TIDES Administrative Access Change Request Form (REV-1176)
	rev-1705r.pdf	Tax Account Information Change/Correction Form (REV-1705R)
	rev-1706.pdf	Business/Account Cancellation Form (REV-1706)
	rev-1752.pdf	Eligible Organization Games of Chance Application (REV-1752)
	rev-1753.pdf	Application for Small Games of Chance (REV-1753)
	rev-330.pdf	Electronic Filing Program Guide for Business Taxpayers (REV-330)
	rev-331a.pdf	Authorization Agreement for Electronic Tax Payments (REV-331A)
	rev-588.pdf	Starting a Business In Pennsylvania - A Beginner's Guide (REV-588)
	rev-748.pdf	BROCHURE - ELECTRONIC SERVICES FOR PA BUSINESSES
	rev-915.pdf	PA Small Games of Chance Game Approval Form (REV-915)
	SGOC_distributor_listing.pdf	Small Games of Chance Distributor's List
	SGOC_manufacturers_listing.pdf	Small Games of Chance Manufacturers List