The Quarterly and Annual Financial Reports may be filed online. Only registered users may access the
online financial submission program. In order to become a registered user, the organization’s president
must complete the Electronic Financial Authorization Form.
All Charitable Gaming Permit holders must file an Annual Financial Report (Form 101) with the Office
of Charitable and Regulatory Programs (OCRP). Any organization with funds on hand as of January 1 that
were derived from charitable gaming must also file Form 101.
Form 101 must be filed annually until all funds have been disbursed in accordance with the Virginia Charitable Gaming Statute, even if the organization has ceased charitable
gaming activities.
All Charitable Gaming Permit holders realizing any gaming receipts in any quarter must file Form 102
for that quarter with OCRP.
Form 101 is due on or before March 15 of each year. The report shall cover all
charitable gaming activities for the prior calendar year.
Form 102 shall cover all charitable gaming activities for the report quarter. Quarter dates and report
due dates are listed below:
| QUARTER |
BEGIN DATE |
END DATE |
REPORT DUE DATE |
| First Quarter |
January 1 |
March 31 |
June 1 |
| Second Quarter |
April 1 |
June 30 |
September 1 |
| Third Quarter |
July1 |
September 30 |
December 1 |
| Fourth Quarter |
October 1 |
December 31 |
March 1 |
Requests for extension must be received at least 15 calendar days prior to the report’s due date. The
extension will be granted only for the filing of the report, not for the payment of fees. Payment of
estimated audit and administration fees must accompany any request for extension. Extensions are not
automatic and are granted only for compelling hardship reasons. Extensions will not be granted if audit
and administrative fees due have not been paid. All questions concerning extensions should be directed
to the Charitable Gaming Audit and
Financial Review Team Supervisor at 804.371.0518.
Click here for the extension form.
Organizations are subject to a late filing penalty of $25 per day from the due date and may have their
permits revoked. See §
18.2-340.30(E) of the Charitable Gaming Statute.
Organizations must pay an audit and administration fee of 0.50% and an additional fee of 0.25% of
Total Receipts (line 10 of the form), unless specifically exempted by the statute. See §
18.2-340.31 of the Charitable Gaming Statute.
Visit the Office of Charitable and
Regulatory Programs directory.
If you would like to file a complaint concerning charitable gaming activities in Virginia, call the
OCRP complaint line at 804.371.0498.