{"data":{"id":"us-sc/s.c.-code-ann.-12-21-3930","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-21-3930","heading":"Conditions under which bingo not considered lottery.","body":"The game of bingo is not a lottery when:\n(1) the nonprofit organization conducting the game has completed the application as described in Section 12-21-3940 and the application has been approved by the department;\n(2) the promoter under contract with the nonprofit organization is licensed properly with the department;\n(3) the nonprofit organization presents to the department upon application a certified copy of the statement issued by the Internal Revenue Service exempting it from federal income taxation;\n(4) the game is conducted in accordance with the provisions of Sections 12-21-3990 and 12-21-4000 and approved cards are used.","path":["Title 12 - TAXATION","CHAPTER 21 Stamp and Business License Tax","ARTICLE 24 Bingo Tax Act"],"source_url":"https://www.scstatehouse.gov/code/t12c021.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:35:39Z","sha256":"4f1967ad6ff26a9b1eb933ed8963c574a076acb06a31e792be62010fc3037ae8","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-21-3925","next":"us-sc/s.c.-code-ann.-12-21-3935"},"notice":"GroundRules: Original legal text. Not legal advice."}