{"data":{"id":"us-ne/neb.-rev.-stat.-9-326","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 9-326","heading":"Neb. Rev. Stat. § 9-326","body":"(1) Any nonprofit organization holding a certificate of exemption under section 501(c)(3), (c)(4), (c)(5), (c)(7), (c)(8), (c)(10), or (c)(19) of the Internal Revenue Code or any volunteer fire company or volunteer first-aid, rescue, ambulance, or emergency squad may apply for a license to conduct a lottery by the sale of pickle cards.\n\n(2) Prior to applying for any license, an organization shall:\n\n(a) Be incorporated in this state as a not-for-profit corporation or organized in this state as a religious or not-for-profit organization. For purposes of this subsection, a domesticated foreign corporation shall not be considered incorporated in this state as a not-for-profit corporation;\n\n(b) Conduct activities within this state in addition to the conduct of lottery by the sale of pickle cards;\n\n(c) Be authorized by its constitution, articles, charter, or bylaws to further in this state a lawful purpose;\n\n(d) Operate without profit to its members, and no part of the net earnings of such organization shall inure to the benefit of any private shareholder or individual; and\n\n(e) With the exception of a volunteer fire company, a volunteer first-aid, rescue, ambulance, or emergency squad, or a not-for-profit corporation whose primary purpose is to support a volunteer fire company, first-aid squad, rescue squad, ambulance squad, or emergency squad, have been in existence in this state for five years immediately preceding its application for a license and have had during that five-year period a bona fide membership actively engaged in furthering a lawful purpose. A society defined in section 21-608 which is chartered in Nebraska under a state, grand, supreme, national, or other governing body may use the charter date of its parent organization to satisfy such five-year requirement.","path":["NE Code","Chapter 9"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=9-326","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"72536a9219e27d911ac2b7e7ef5105223daf2ca8a053296247dbe29c5eccfdba","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-9-325","next":"us-ne/neb.-rev.-stat.-9-327"},"notice":"GroundRules: Original legal text. Not legal advice."}