[Organizers] Ideas from Ottawa for revenue beyond the door

[Nick Cuccia]

Some of the MWSD clubs in my neck of the woods have used raffles and
"50/50s" (folks buy a ticket.  If their number is called, half of the
pot goes to them; the other half goes to the club), but had to stop when
it was pointed out that at least here in California, organizations using
games of chance as fundraisers need to get a permit from the state.

Depending on the state and the state tax laws, sales and auctions of
goods and services may be subject to state sales tax.  For example, in
California, sales tax applies to proceeds raised by the auctioning of
tangible goods (jars of homemade jam, old dance books and shoes,
dresses, paintings, etc.), but not services (trips, weekend stays at
somebody's house or in somebody's AirBNB, etc.).  California's Board of
Equalization has provided the following presentation with regards to the
sales tax responsibilities of non-profits operating within California:

    <https://www.boe.ca.gov/info/VirtualSeminars/pdf/8SUTD%20NP%20web.pdf>

Needless to say, different rules may apply in different states.

I should point out that I'm neither a lawyer nor a CPA; questions
regarding state taxation policies should almost certainly be directed to
someone who is.

--Nick