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:
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 Leader at 804.371.0512.
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 1.375% of Total Receipts (line 10 of the form), unless specifically exempted by the statute. See § 18.2-340.31 of the Charitable Gaming Statute.
Click here for Office of Charitable and Regulatory Programs contact information.
If you would like to file a complaint concerning charitable gaming activities in Virginia, call the OCRP complaint line at 804.371.0498.
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