Quick Takeaways
- Illinois imposes a tax on the privilege of conducting bingo, and it also charges annual license fees for operators, providers, and suppliers.
- To run bingo legally, your organization must be state-licensed, be a qualifying nonprofit-type organization, operate without profit to members, and generally have been active in Illinois for five years before applying. A local group affiliated with a national organization may qualify after two years.
- Regular bingo operators must file Form RB-1 quarterly, limited-license holders file Form RB-1-L, suppliers file Form RB-41, and operators/providers/suppliers use forms such as RB-3, RB-2, and RB-30 to get licensed.
- The rules are detailed, but they are manageable if you stay organized, file on time, and keep the right records and licenses in place.
Why this matters
Bingo can be a fundraiser, a community event, or a recurring part of your organization’s charitable activity. But if you are not careful, the licensing, reporting, and operational rules can become confusing fast. Illinois lays out the requirements clearly, and once you understand the framework, compliance becomes much easier.
What Illinois taxes and licenses in bingo
Illinois says the tax is imposed on the privilege of conducting bingo games. In addition, there are annual license fees for operators, providers, and suppliers.
That means bingo is not just a game-night activity — it is a regulated charitable gaming activity with tax and licensing responsibilities attached.
Who can operate bingo in Illinois?
To operate a bingo game, the organization must meet several eligibility rules. Illinois says the organization must:
- be licensed by the state,
- be a licensed bona fide religious, charitable, labor, fraternal, youth athletic, senior citizens’, educational, or veterans’ organization in Illinois,
- operate without profit to its members, and
- have been in existence in Illinois continuously for five years immediately before applying for a license, with a bona fide membership active in carrying out its objectives during that full period.
Important exception
If the local organization is affiliated with and chartered by a national organization that already meets the five-year rule, Illinois reduces the waiting period to two years.
Key bingo definitions you should know
Illinois uses a few terms that matter for licensing and compliance:
| Term | What it means |
|---|---|
| Licensed organization (operator) | A qualified organization licensed to conduct bingo. |
| Provider | A person or organization, other than certain municipal entities, that owns or leases the premises where bingo is played. |
| Supplier | A person or business that sells, leases, or distributes bingo supplies, devices, or equipment. |
| Volunteer | A person recruited by the organization who voluntarily helps with bingo operations or management. |
How to register and get licensed
Illinois says eligible organizations must submit an application at least 30 days before the event, and license fees must be paid when the application is filed.
Operators
To apply, qualifying organizations must file Form RB-3, Bingo Application for License, either electronically through MyTax Illinois or by mail. Illinois also requires a sworn statement about the organization’s not-for-profit character, signed by a person responsible for day-to-day operations. The license is not assignable or transferable.
Operators must also complete Form RB-40, List of Bingo Workers, and if renewing, Form RB-32, Expenditure of Funds Earned Through Bingo. If you need to add or revise a scheduled event after filing RB-3, Illinois requires Form RCG-1-E at least 30 days before the event.
Suppliers
Suppliers must file Form RB-2, Application for Bingo Supplier’s License, either electronically through MyTax Illinois or by mail.
Providers
Providers must file Form RB-30, Provider of Premises License Application, either electronically through MyTax Illinois or by mail.
Operating rules you need to follow
Illinois places several limits on bingo events. Here are the main ones:
- An operator can conduct one bingo session per week at the licensed date, time, and location.
- A session may have a maximum of 25 bingo games.
- The maximum prize or merchandise value per session is $2,250.
- The bingo card price may not exceed $1 per card, and it must be valid for all regular games that day.
- No one under 18 years old may play or help conduct bingo.
- Only bona fide members, employees, or volunteers of the licensed organization may help manage or operate the game.
- No one may receive pay or profit for managing or operating the game.
- Only the licensed operator may promote the bingo games.
- Unlicensed raffles or other prohibited gambling cannot be conducted on the premises, though pull tabs and jar games under the separate Illinois law may be allowed.
- Licensed organizations must keep a separate checking account for bingo gross proceeds, after subtracting cash prizes awarded.
Return and reporting requirements
Illinois requires different returns depending on the type of license you hold:
| License type | Required form | Filing deadline |
|---|---|---|
| Regular license | Form RB-1, Bingo Quarterly Tax Return | Quarterly, by the 20th day of the month following the end of the reporting period |
| Limited license | Form RB-1-L, Limited Bingo Tax Return | Within 20 days after the last day of the event |
| Supplier’s license | Form RB-41, Bingo Supplier Quarterly Report | Within 30 days after the end of any quarter during which the license was in effect |
Illinois also says the supplier report must be kept in the organization’s records and made available when requested.
Who can manage or operate bingo?
Illinois is strict here. Only these people may participate in bingo management or operation:
- a bona fide member of the licensed organization,
- an employee of the licensed organization, or
- a volunteer recruited by the licensed organization.
A volunteer may only be recruited by the licensed operator’s organization, not by someone else.
What counts as “management or operation”?
Illinois includes activities such as:
- selling cards,
- calling numbers,
- confirming and paying winners,
- handling or counting proceeds while the session is underway, and
- participating in the actual bingo games.
What does not count as management or operation?
Illinois says these do not count as managing or operating bingo:
- setting up,
- cleaning up,
- selling food or drink, and
- providing security.
That distinction matters because it helps you know who can assist without crossing into restricted operational roles.
License fees at a glance
Illinois lists the following fees:
| License or permit | Fee | Notes |
|---|---|---|
| Operator’s license | $200 per year | Allows one bingo session per week, up to 25 games per session and up to $2,250 in prizes or merchandise per session. Special events are also allowed. |
| Limited license | $50 | Allows up to two bingo events per year, each up to five consecutive days. No more than two limited licenses may be issued to one organization in a year. |
| Provider’s license | $200 per year or $600 for 3 years | For those who rent or lease premises for bingo. |
| Supplier’s license | $200 per year or $600 for 3 years | For those who sell, lease, or distribute bingo supplies. |
Special event note
An organization with an annual operator’s license may obtain permits for two special events per year, up to five days each. In Madison, Monroe, and St. Clair counties, and the city of Redbud, the prize limit is $3,250 instead of $2,250.
Extra compliance rules and penalties
Illinois says a licensed organization must do more than just file forms. For example, the license must be publicly displayed with the date and time of the event, and the provider must notify IDOR of any changes with the licensed operator.
Illinois also warns that violations can lead to license revocation, civil penalties of up to $250 for each violation for any individual involved, or both. In some cases, there may also be a referral to local authorities for prosecution under the criminal gambling law.
In addition, IDOR may require a licensed organization to obtain, at its own expense, a certified and unqualified financial statement and record verification from an Illinois CPA firm. If the organization does not comply within 90 days after notice, its license may be suspended or revoked.
Helpful contact information
If you need more information, Illinois lists the following contact details for the Office of Bingo & Charitable Games:
- Email: rev.bptcg@illinois.gov
- Phone: 217-558-7425
- Fax: 217-785-6013
- Mailing address: Illinois Department of Revenue, PO Box 19480, Springfield, IL 62794-9480
Illinois also says the Central Registration Division can answer questions weekdays from 8:30 a.m. to 4:30 p.m.
Common mistakes to avoid
1) Applying too late
Illinois requires operator applications at least 30 days before the event.
2) Assuming the license can be transferred
It cannot. Illinois says the operator’s license is not assignable or transferable.
3) Letting the wrong people help run bingo
Only eligible members, employees, or volunteers may manage or operate the event.
4) Forgetting the separate checking account
Bingo proceeds must be deposited into a separate account, net of cash prizes awarded.
5) Missing quarterly reporting deadlines
Regular, limited, and supplier licenses all have different reporting rules and deadlines.
Pro tips
- Keep your bingo paperwork organized in one place: RB-3, RB-40, RB-32, RB-1, RB-1-L, RB-2, RB-30, and RB-41.
- Mark filing deadlines on your calendar well before the 20th day of the month after the reporting period ends.
- If your event changes, file RCG-1-E on time so your schedule stays valid.
- Use MyTax Illinois whenever possible to simplify registration and lookup tasks.
Final thoughts
Bingo can be a great fundraiser or community activity, but Illinois treats it as a regulated gaming activity with real licensing, tax, and recordkeeping responsibilities. If you follow the form requirements, respect the operational limits, and keep your reporting current, you can reduce the risk of penalties and keep your bingo program running smoothly.
Disclaimer
This article is for educational purposes only and is not personal tax, legal, or accounting advice. Tax and licensing rules can change, and your facts may affect how the rules apply to you. Please consult a qualified CPA, attorney, or tax professional for guidance on your specific situation.
