To apply for a bingo license, you must: 

• ​Be a nonprofit organization registered with the SC Secretary of State for at least three years prior
  
• Be a registered charity with the SC Secretary of State 
• Have a 501(c)(3), 501(c)(4), 501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19) status from the IRS
  
• Have charitable activity for at least two years prior
  
• Submit application a completed ​Application for Bingo License Nonprofit Organization (L-2058​) ​with all applicable supporting documents
  
  

Maintaining you​r bingo license
A nonprofit organization may only hold one bingo license. The license does not have to renewed but must be turned in if the organization does not wish to operate the bingo anymore. To maintain your bingo license, you must:

• ​Notify the SCDOR with changes in days and times of play, and bingo employee changes.
  
• Submit an amended Application for Bingo License Nonprofit Organization (L-2058​) showing changes in promoter or the location of the game.
  
• Submit an organization update, L-2315, yearly (this form is mailed to the organization from the SCDOR each year).
  
• Create a MyDORWAY account to file returns and approve bingo paper vouchers.
  
  

A promoter is a person or business that may contract with a nonprofit organization to help manage a bingo game. A promoter and the nonprofit organization they contract with are jointly liable for all taxes and fines resulting from the bingo game.

• A nonprofit organization with a Class AA or B license must contract with a promoter from outside the organization or designate a member from within the organization.
• A nonprofit organization with a Class C license has the option to contract with a promoter.
• A nonprofit organization with a Class E or F license does not have the option to contract with a promoter.
  

A nonprofit organization must have bond, in the name of the organization, to hold a bingo license. Below are the bond amounts for the different ​bingo license class types. You must:

• Maintain the bond for as long as the bingo license remains open, even if the bingo is not operating. 
• Show proof of the bond before a license can be issued. 
  
  

• ​Class AA $50,000 
• Class B $20,000 
• Class C $10,000 
• Class C – Hard Cards $10,000 
• Class E $10,000 
• Class F $10,000
  

Nonprofit organizations licensed to conduct bingo must establish a bingo checking account. See SC Code Section 12-21-4090(C)​ for more information on bingo checking account requirements. You must:

• Establish a designated account for the bingo operation separate from any other account.
• Deposit only funds received from the play of bingo. 
• Deposit funds received from the play of bingo by the end of the next business day after each day that bingo is held. 
• Pay all expenses related to the bingo operation from the bingo checking account. 
• Show bingo license number and memo on all checks
  

Filing requirements
If you are a nonprofit organization licensed to conduct bingo, you must file a Bingo Financial Quarterly Report, RD-9, for each calendar quarter. 

• File you report electronically on MyDO​RWAY​.
  
• ​Or you can file using the RD-9 paper form.
  
• You must submit the report by the last day of the month following the end of the calendar quarter. 
• You must file even there are no games conducted during the quarter. 
  
  

Monthly refunds
The SCDOR must refund 28% of the tax paid each month for nonprofit organizations operating a bingo game. The refund will be issued by the end of the month, for the month prior. For Class C – Hard Cards, the refunds will be issued quarterly. This does not apply to Class F license holders. 

To deposit and use your refund you must: 

• ​Deposit the refund check into an account belonging to the nonprofit organization (which must be a separate account from the bingo checking account)
  
• Use the refund for charitable activities within South Carolina​​​