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For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BET. The hazarding of anything of value upon the result of an event, undertaking, or contingency, but does not include a bona fide business risk.
BINGO. Means either of the following:
(1) A game with all of the following characteristics:
(a) The participants use bingo cards or sheets, including paper formats and electronic representation or image formats, that are divided into 25 spaces arranged in 5 horizontal and 5 vertical rows of spaces, with each space, except the central space, being designated by a combination of a letter and a number and with the central space being designated as a free space;
(b) The participants cover the spaces on the bingo cards or sheets that correspond to combinations of letters and numbers that are announced by a bingo game operator;
(c) A bingo game operator announces combinations of letters and numbers that appear on objects that a bingo game operator selects by chance, either manually or mechanically, from a receptacle that contains 75 objects at the beginning of each game, each object marked by a different combination of a letter and a number that corresponds to one of the 75 possible combinations of a letter and a number that can appear on the bingo cards or sheets;
(d) The winner of the bingo game includes any participant who properly announces during the interval between the announcements of letters and numbers, as described in division (1)(c) of this definition, that a predetermined and preannounced pattern of spaces has been covered on a bingo card or sheet being used by the participant.
(2) Instant bingo, punch boards, and raffles.
BINGO GAME OPERATOR. Any person, except security personnel, who performs work or labor at the site of bingo including but not limited to collecting money from participants, handing out bingo cards or sheets or objects to cover spaces on bingo cards or sheets, selecting from a receptacle the objects that contain the combination of letters and numbers that appear on bingo cards or sheets, calling out the combinations of letters and numbers, distributing prizes, selling or redeeming instant bingo tickets or cards, supervising the operation of a punch board, selling raffle tickets, selecting raffle tickets from a receptacle and announcing the winning numbers in a raffle, and preparing, selling, and serving food or beverages.
BINGO SESSION. A period that includes both of the following:
(1) Not to exceed five continuous hours for the conduct of one or more games described in division (1) of the definition of “bingo” in this section, instant bingo, and seal cards;
(2) A period for the conduct of instant bingo and seal cards for not more than two hours before and not more than two hours after the period described in division (1) of this definition.
BINGO SUPPLIES. Bingo cards or sheets; instant bingo tickets or cards; electronic bingo aids; raffle tickets; punch boards; seal cards; instant bingo ticket dispensers; and devices for selecting or displaying the combination of bingo letters and numbers or raffle tickets. Items that are BINGO SUPPLIES are not gambling devices if sold or otherwise provided, and used, in accordance with this chapter or R.C. Chapter 2915. For purposes of this chapter, BINGO SUPPLIES are not to be considered equipment used to conduct a bingo game.
BOOKMAKING. The business of receiving or paying off bets.
CHAMBER OF COMMERCE. Any organization of individuals, professionals, and businesses that has the purpose to advance the commercial, financial, industrial, and civic interests of the community and that is, and has received from the Internal Revenue Service a determination letter that currently is in effect stating that the organization is, exempt from federal income taxation under IRC 501(a) and described in IRC 501(c)(6).
CHARITABLE BINGO GAME. Any bingo game described in divisions (1) or (2) of the definition of “bingo” in this section that is conducted by a charitable organization that has obtained a license pursuant to R.C. § 2915.08 and the proceeds of which are used for a charitable purpose.
CHARITABLE INSTANT BINGO ORGANIZATION. An organization that is exempt from federal income taxation under IRC 501(a) and described in IRC 501(c)(3) and is a charitable organization as defined in this section. A CHARITABLE INSTANT BINGO ORGANIZATION does not include a charitable organization that is exempt from federal income taxation under IRC 501(a) and described in IRC 501(c)(3) and that is created by a veteran's organization, a fraternal organization, or a sporting organization in regards to bingo conducted or assisted by a veteran's organization, a fraternal organization, or a sporting organization pursuant to R.C. § 2915.13, or any substantially equivalent municipal ordinance.
(1) Except as otherwise provided in this chapter, “charitable organization” means either of the following:
(a) An organization that is and has received from the Internal Revenue Service a determination letter that is currently in effect, stating that the organization is exempt from federal income taxation under IRC § 501(a) and described in IRC § 501(c)(3);
(b) A volunteer rescue service organization, volunteer firefighter’s organization, veteran’s organization, fraternal organization, or sporting organization that is exempt from federal income taxation under IRC §§ 501(c)(4), 501(c)(7), 501(c)(8), 501(c)(10) or 501(c)(19).
(2) To qualify as a charitable organization, an organization shall have been in continuous existence as such in this state for a period of two years immediately preceding either the making of an application for a bingo license under R.C. § 2915.08 or the conducting of any game of chance as provided in R.C. § 2915.02(D), or a substantially equivalent municipal ordinance.
CHARITABLE PURPOSE. Means that the net profit of bingo, other than instant bingo, is used by, or is given, donated, or otherwise transferred to, any of the following:
(1) Any organization that is described in IRC 509(a)(1), 509(a)(2), or 509(a)(3) and is either a governmental unit or an organization that is tax exempt under IRC 501(a) and described in IRC 501(c)(3);
(2) A veteran's organization that is a post, chapter, or organization of veterans, or an auxiliary unit or society of, or a trust or foundation for, any such post, chapter, or organization organized in the United States or any of its possessions, at least 75% of the members of which are veterans and substantially all of the other members of which are individuals who are spouses, widows, or widowers of veterans, or such individuals, provided that no part of the net earnings of such post, chapter, or organization inures to the benefit of any private shareholder or individual, and further provided that the net profit is used by the post, chapter, or organization for the charitable purposes set forth in R.C. § 5739.02(B)(12), is used for awarding scholarships to or for attendance at an institution mentioned in that division of the Revised Code, is donated to a governmental agency, or is used for nonprofit youth activities, the purchase of United States or Ohio flags that are donated to schools, youth groups, or other bona fide nonprofit organizations, promotion of patriotism, or disaster relief;
(3) A fraternal organization that has been in continuous existence in this state for 15 years and that uses the net profit exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, if contributions for such use would qualify as a deductible charitable contribution under IRC 170;
(4) A volunteer firefighter's organization that uses the net profit for the purposes set forth in the definition of “volunteer firefighter's organization” in this section.
COMMUNITY ACTION AGENCY. Has the same meaning as in R.C. § 122.66.
CONDUCT. To back, promote, organize, manage, carry on, sponsor, or prepare for the operation of bingo or a game of chance, a scheme of chance, or a sweepstakes.
DEAL OF INSTANT BINGO TICKETS. A single game of instant bingo tickets all with the same serial number.
DISTRIBUTOR. Any person who purchases or obtains bingo supplies and who does either of the following:
(1) Sells, offers for sale, or otherwise provides or offers to provide the bingo supplies to another person for use in this state;
(2) Modifies, converts, adds to, or removes parts from the bingo supplies to further their promotion or sale for use in this state.
ELECTRONIC BINGO AID.
(1) ELECTRONIC BINGO AID means an electronic device used by a participant to monitor bingo cards or sheets purchased at the time and place of a bingo session and that does all of the following:
(a) It provides a means for a participant to input numbers and letters announced by a bingo caller.
(b) It compares the numbers and letters entered by the participant to the bingo faces previously stored in the memory of the device.
(c) It identifies a winning bingo pattern.
(2) ELECTRONIC BINGO AID does not include any device into which a coin, currency, token, or an equivalent is inserted to activate play.
EXPENSES. The reasonable amount of gross profit actually expended for all of the following:
(1) The purchase or lease of bingo supplies;
(2) The annual license fee required under R.C. § 2915.08;
(3) Bank fees and service charges for a bingo session or game account described in R.C. § 2915.10;
(4) Audits and accounting services;
(6) Cash registers;
(7) Hiring security personnel;
(8) Advertising bingo;
(9) Renting premises in which to conduct a bingo session;
(10) Tables and chairs;
(11) Expenses for maintaining and operating a charitable organization's facilities, including, but not limited to, a post home, club house, lounge, tavern, or canteen and any grounds attached to the post home, club house, lounge, tavern, or canteen;
(12) Payment of real property taxes and assessments that are levied on a premises on which bingo is conducted.
(13) Any other product or service directly related to the conduct of bingo that is authorized in rules adopted by the Attorney General under R.C. § 2915.08(B)(1).
FRATERNAL ORGANIZATION. Any society, order, state headquarters, or association within this state, except a college or high school fraternity, that is not organized for profit, that is a branch, lodge, or chapter of a national or state organization, that exists exclusively for the common business or sodality of its members.
GAMBLING DEVICE. Means any of the following:
(1) A book, totalizer, or other equipment used for recording bets;
(2) A ticket, token, or other device representing a chance, share, or interest in a scheme of chance or evidencing a bet;
(3) A deck of cards, dice, gaming table, roulette wheel, slot machine, or other apparatus designed for use in connection with a game of chance;
(4) Any equipment, device, apparatus, or paraphernalia specially designed for gambling purposes;
(5) Bingo supplies sold or otherwise provided, or used, in violation of this chapter or R.C. Chapter 2915.
GAMBLING OFFENSE. Means any of the following:
(1) A violation of R.C. 2915.02, 2915.03, 2915.04, 2915.05, 2915.06, 2915.07, 2915.08, 2915.081, 2915.082, 2915.09, 2915.091, 2915.092, 2915.10, or 2915.11;
(2) A violation of an existing or former municipal ordinance or law of this or any other state or of the United States substantially equivalent to any section listed in division (1) of this definition or a violation of R.C. § 2915.06 as it existed prior to July 1, 1996;
(3) An offense under an existing or former municipal ordinance or law of this or any other state or of the United States, of which gambling is an element;
(4) A conspiracy or attempt to commit, or complicity in committing, any offense under division (1), (2), or (3) of this definition.
GAME FLARE. The board or placard that accompanies each deal of instant bingo tickets and that has printed on or affixed to it the following information for the game:
(1) The name of the game;
(2) The manufacturer's name or distinctive logo;
(3) The form number;
(4) The ticket count;
(5) The prize structure, including the number of winning instant bingo tickets by denomination and the respective winning symbol or number combinations for the winning instant bingo tickets;
(6) The cost per play;
(7) The serial number of the game.
GAME OF CHANCE. Poker, craps, roulette, or other game in which a player gives anything of value in the hope of gain, the outcome of which is determined largely by chance, but does not include bingo.
GAME OF CHANCE CONDUCTED FOR PROFIT. Any game of chance designed to produce income for the person who conducts or operates the game of chance, but does not include bingo.
GROSS ANNUAL REVENUES. The annual gross receipts derived from the conduct of bingo described in division (1) of the definition of “bingo” in this section plus the annual net profit derived from the conduct of bingo described in division (2) of the definition of “bingo” in this section.
GROSS PROFIT. Means gross receipts minus the amount actually expended for the payment of prize awards.
GROSS RECEIPTS. All money or assets, including admission fees, that a person receives from bingo without the deduction of any amounts for prizes paid out or for the expenses of conducting bingo. GROSS RECEIPTS does not include any money directly taken in from the sale of food or beverages by a charitable organization conducting bingo, or by a bona fide auxiliary unit or society of a charitable organization conducting bingo, provided all of the following apply:
(1) The auxiliary unit or society has been in existence as a bona fide auxiliary unit or society of the charitable organization for at least two years prior to conducting bingo.
(2) The person who purchases the food or beverage receives nothing of value except the food or beverage and items customarily received with the purchase of that food or beverage.
(3) The food and beverages are sold at customary and reasonable prices.
HISTORIC RAILROAD. All or a portion of the tracks and right-of-way of a railroad that was owned and operated by a for profit common carrier in this state at any time prior to January 1, 1950.
INSTANT BINGO. A form of bingo that shall use folded or banded tickets or paper cards with perforated break-open tabs, a face of which is covered or otherwise hidden from view to conceal a number, letter, or symbol, or set of numbers, letters, or symbols, some of which have been designated in advance as prize winners, and may also include games in which some winners are determined by the random selection of one or more bingo numbers by the use of a seal card or bingo blower. In all “instant bingo” the prize amount and structure shall be predetermined. The term does not include any device that is activated by the insertion of a coin, currency, token, or an equivalent, and that contains as one of its components a video display monitor that is capable of displaying numbers, letters, symbols, or characters in winning or losing combinations.
INSTANT BINGO TICKET DISPENSER. A mechanical device that dispenses an instant bingo ticket or card as the sole item of value dispensed and that has the following characteristics:
(1) It is activated upon the insertion of United States currency.
(2) It performs no gaming functions.
(3) It does not contain a video display monitor or generate noise.
(4) It is not capable of displaying any numbers, letters, symbols, or characters in winning or losing combinations.
(5) It does not simulate or display rolling or spinning reels.
(6) It is incapable of determining whether a dispensed bingo ticket or card is a winning or non- winning ticket or card and requires a winning ticket or card to be paid by a bingo game operator.
(7) It may provide accounting and security features to aid in accounting for the instant bingo tickets or cards it dispenses.
(8) It is not part of an electronic network and is not interactive.
IRC or INTERNAL REVENUE CODE. The Internal Revenue Code of 1986, 100 Stat. 2085, 26 USC 1 et seq., as now or hereafter amended.
MANUFACTURER. Any person who assembles completed bingo supplies from raw materials, other items, or subparts or who modifies, converts, adds to, or removes parts from bingo supplies to further their promotion or sale.
MERCHANDISE PRIZE. Any item of value, but shall not include any of the following:
(1) Cash, gift cards, or any equivalent thereof;
(2) Plays on games of chance, state lottery tickets, bingo, or instant bingo;
(3) Firearms, tobacco, or alcoholic beverages; or
(4) A redeemable voucher that is redeemable for any of the items listed in division (1), (2), or (3) of this definition.
NET PROFIT. Means gross profit minus expenses.
NET PROFIT FROM THE PROCEEDS OF THE SALE OF INSTANT BINGO. Means gross profit minus the ordinary, necessary, and reasonable expense expended for the purchase of instant bingo supplies, and, in the case of instant bingo conducted by a veteran’s, fraternal, or sporting organization, minus the payment by that organization of real property taxes and assessments levied on a premises on which instant bingo is conducted.
PARTICIPANT. Any person who plays bingo.
PERSON. Has the same meaning as in R.C. § 1.59 and includes any firm or any other legal entity, however organized.
POOL NOT CONDUCTED FOR PROFIT. A scheme in which a participant gives a valuable consideration for a chance to win a prize and the total amount of consideration wagered is distributed to a participant or participants.
PUNCH BOARD. A board containing a number of holes or receptacles of uniform size in which are placed, mechanically and randomly, serially numbered slips of paper that may be punched or drawn from the hole or receptacle when used in conjunction with instant bingo. A player may punch or draw the numbered slips of paper from the holes or receptacles and obtain the prize established for the game if the number drawn corresponds to a winning number or, if the punch board includes the use of a seal card, a potential winning number.
RAFFLE. A form of bingo in which the one or more prizes are won by one or more persons who have purchased a raffle ticket. The one or more winners of the raffle are determined by drawing a ticket stub or other detachable section from a receptacle containing ticket stubs or detachable sections corresponding to all tickets sold for the raffle. The term does not include the drawing of a ticket stub or other detachable section of a ticket purchased to attend a professional sporting event if both of the following apply:
(1) The ticket stub or other detachable section is used to select the winner of a free prize given away at the professional sporting event; and
(2) The cost of the ticket is the same as the cost of a ticket to the professional sporting event on days when no free prize is given away.
REDEEMABLE VOUCHER. Any ticket, token, coupon, receipt, or other noncash representation of value.
RELIGIOUS ORGANIZATION. Any church, body of communicants, or group that is not organized or operated for profit and that gathers in common membership for regular worship and religious observances.
REVOKE. To void permanently all rights and privileges of the holder of a license issued under R.C. § 2915.08, 2915.081, or 2915.082 or a charitable gaming license issued by another jurisdiction.
SCHEME OF CHANCE.
(1) A slot machine unless authorized under R.C. Chapter 3772, lottery unless authorized under R.C. Chapter 3770, numbers game, pool conducted for profit, or other scheme in which a participant gives a valuable consideration for a chance to win a prize, but does not include bingo, a skill-based amusement machine, or a pool not conducted for profit. “Scheme of chance” includes the use of an electronic device to reveal the results of a game entry if valuable consideration is paid, directly or indirectly, for a chance to win a prize. Valuable consideration is deemed to be paid for a chance to win a prize in the following instances:
(a) Less than 50% of the goods or services sold by a scheme of chance operator in exchange for game entries are used or redeemed by participants at any one location;
(b) Less than 50% of participants who purchase goods or services at any one location do not accept, use, or redeem the goods or services sold or purportedly sold;
(c) More than 50% of prizes at any one location are revealed to participants through an electronic device simulating a game of chance or a “casino game” as defined in R.C. § 3772.01;
(d) The good or service sold by a scheme of chance operator in exchange for a game entry cannot be used or redeemed in the manner advertised;
(e) A participant pays more than fair market value for goods or services offered by a scheme of chance operator in order to receive one or more game entries;
(f) A participant may use the electronic device to purchase additional game entries;
(g) A participant may purchase additional game entries by using points or credits won as prizes while using the electronic device;
(h) A scheme of chance operator pays out in prize money more than 20% of the gross revenue received at one location; or
(i) A participant makes a purchase or exchange in order to obtain any good or service that may be used to facilitate play on the electronic device.
(2) As used in this division, “electronic device” means a mechanical, video, digital, or electronic machine or device that is capable of displaying information on a screen or other mechanism and that is owned, leased, or otherwise possessed by any person conducting a scheme of chance, or by that person’s partners, affiliates, subsidiaries, or contractors.
SEAL CARD. A form of instant bingo that uses instant bingo tickets in conjunction with a board or placard that contains one or more seals that, when removed or opened, reveal predesignated winning numbers, letters, or symbols.
SECURITY PERSONNEL. Includes any person who either is a sheriff, deputy sheriff, marshal, deputy marshal, township constable, or member of an organized police department of a municipal corporation or has successfully completed a peace officer's training course pursuant to R.C. §§ 109.71 to 109.79 and who is hired to provide security for the premises on which bingo is conducted.
SKILL-BASED AMUSEMENT MACHINE.
(1) (a) A mechanical, video, digital, or electronic device that rewards the player or players, if at all, only with merchandise prizes or with redeemable vouchers redeemable only for merchandise prizes, provided that with respect to rewards for playing the game all of the following apply:
1. The wholesale value of a merchandise prize awarded as a result of the single play of a machine does not exceed $10;
2. Redeemable vouchers awarded for any single play of a machine are not redeemable for a merchandise prize with a wholesale value of more than $10;
3. Redeemable vouchers are not redeemable for a merchandise prize that has a wholesale value of more than $10 times the fewest number of single plays necessary to accrue the redeemable vouchers required to obtain that prize; and
4. Any redeemable vouchers or merchandise prizes are distributed at the site of the skill-based amusement machine at the time of play.
(b) A card for the purchase of gasoline is a redeemable voucher for purposes of division (1) of this definition even if the skill-based amusement machine for the play of which the card is awarded is located at a place where gasoline may not be legally distributed to the public or the card is not redeemable at the location of, or at the time of playing, the skill-based amusement machine.
(2) A device shall not be considered a skill-based amusement machine and shall be considered a slot machine if it pays cash or one or more of the following apply:
(a) The ability of a player to succeed at the game is impacted by the number or ratio of prior wins to prior losses of players playing the game;
(b) Any reward of redeemable vouchers is not based solely on the player achieving the object of the game or the player’s score;
(c) The outcome of the game, or the value of the redeemable voucher or merchandise prize awarded for winning the game, can be controlled by a source other than any player playing the game;
(d) The success of any player is or may be determined by a chance event that cannot be altered by player actions;
(e) The ability of any player to succeed at the game is determined by game features not visible or known to the player;
(f) The ability of the player to succeed at the game is impacted by the exercise of a skill that no reasonable player could exercise.
(3) All of the following apply to any machine that is operated as described in division (1) of this definition:
(a) As used in this definition of “skill-based amusement machine”, GAME and PLAY mean one event from the initial activation of the machine until the results of play are determined without payment of additional consideration. An individual utilizing a machine that involves a single game, play, contest, competition, or tournament may be awarded redeemable vouchers or merchandise prizes based on the results of play.
(b) Advance play for a single game, play, contest, competition, or tournament participation may be purchased. The cost of the contest, competition, or tournament participation may be greater than a single non-contest, competition, or tournament play.
(c) To the extent that the machine is used in a contest, competition, or tournament, that contest, competition, or tournament has a defined starting and ending date and is open to participants in competition for scoring and ranking results toward the awarding of redeemable vouchers or merchandise prizes that are stated prior to the start of the contest, competition, or tournament.
(4) For purposes of division (1) of this definition, the mere presence of a device, such as a pin- setting, ball-releasing, or scoring mechanism, that does not contribute to or affect the outcome of the play of the game does not make the device a skill-based amusement machine.
(1) Means either of the following:
(a) Any mechanical, electronic, video, or digital device that is capable of accepting anything of value, directly or indirectly, from or on behalf of a player who gives the thing of value in the hope of gain;
(b) Any mechanical, electronic, video, or digital device that is capable of accepting anything of value, directly or indirectly, from or on behalf of a player to conduct bingo or a scheme or game of chance.
(2) SLOT MACHINE does not include a skill-based amusement machine or an instant bingo ticket dispenser.
SPORTING ORGANIZATION. A hunting, fishing, or trapping organization, other than a college or high school fraternity or sorority, that is not organized for profit, that is affiliated with a state or national sporting organization, including but not limited to, the League of Ohio Sportsmen, and that has been in continuous existence in this state for a period of three years.
SUSPEND. To interrupt temporarily all rights and privileges of the holder of a license issued under R.C. § 2915.08, 2915.081, or 2915.082 or a charitable gaming license issued by another jurisdiction.
SWEEPSTAKES. Any game, contest, advertising scheme or plan, or other promotion where consideration is not required for a person to enter to win or become eligible to receive any prize, the determination of which is based upon chance. “Sweepstakes” does not include bingo as authorized under R.C. Chapter 2915, pari-mutuel wagering as authorized by R.C. Chapter 3769, lotteries conducted by the State Lottery Commission as authorized by R.C. Chapter 3770, and casino gaming as authorized by R.C. Chapter 3772.
SWEEPSTAKES TERMINAL DEVICE.
(1) A mechanical, video, digital, or electronic machine or device that is owned, leased, or otherwise possessed by any person conducting a sweepstakes, or by that person’s partners, affiliates, subsidiaries, or contractors, that is intended to be used by a sweepstakes participant, and that is capable of displaying information on a screen or other mechanism. A device is a sweepstakes terminal device if any of the following apply:
(a) The device uses a simulated game terminal as a representation of the prizes associated with the results of the sweepstakes entries.
(b) The device utilizes software such that the simulated game influences or determines the winning of or value of the prize.
(c) The device selects prizes from a predetermined finite pool of entries.
(d) The device utilizes a mechanism that reveals the content of a predetermined sweepstakes entry.
(e) The device predetermines the prize results and stores those results for delivery at the time the sweepstakes entry results are revealed.
(f) The device utilizes software to create a game result.
(g) The device reveals the prize incrementally, even though the device does not influence the awarding of the prize or the value of any prize awarded.
(h) The device determines and associates the prize with an entry or entries at the time the sweepstakes is entered.
(2) As used in this definition and in § 134.02:
ENTER. The act by which a person becomes eligible to receive any prize offered in a sweepstakes.
ENTRY. One event from the initial activation of the sweepstakes terminal device until all the sweepstakes prize results from that activation are revealed.
PRIZE. Any gift, award, gratuity, good, service, credit, reward, or any other thing of value that may be transferred to a person, whether possession of the prize is actually transferred, or placed on an account or other record as evidence of the intent to transfer the prize.
SWEEPSTAKES TERMINAL DEVICE FACILITY. Any location in this state where a sweepstakes terminal device is provided to a sweepstakes participant, except as provided in § 134.02(G) and R.C. § 2915.02(G).
VETERAN’S ORGANIZATION. Any individual post or state headquarters of a national veteran’s association or an auxiliary unit of any individual post of a national veteran’s association, which post, state headquarters, or auxiliary unit is incorporated as a nonprofit corporation and either has received a letter from the state headquarters of the national veteran’s association indicating that the individual post or auxiliary unit is in good standing with the national veteran’s association or has received a letter from the national veteran’s association indicating that the state headquarters is in good standing with the national veteran’s association. As used in this definition, NATIONAL VETERAN’S ASSOCIATION means any veteran’s association that has been in continuous existence as such for a period of at least five years and either is incorporated by an act of the United States Congress or has a national dues-paying membership of at least 5,000 persons.
VOLUNTEER FIREFIGHTER'S ORGANIZATION. Any organization of volunteer firefighters, as defined in R.C. § 146.01, that is organized and operated exclusively to provide financial support for a volunteer fire department or a volunteer fire company and that is recognized or ratified by a county, municipal corporation, or township.
VOLUNTEER RESCUE SERVICE ORGANIZATION. Any organization of volunteers organized to function as an emergency medical service organization, as defined in R.C. § 4765.01.
YOUTH ATHLETIC ORGANIZATION. Any organization, not organized for profit, that is organized and operated exclusively to provide financial support to, or to operate, athletic activities for persons who are 21 years of age or younger by means of sponsoring, organizing, operating, or contributing to the support of an athletic team, club, league, or association.
YOUTH ATHLETIC PARK ORGANIZATION. Any organization, not organized for profit, that satisfies both of the following:
(1) It owns, operates, and maintains playing fields that satisfy both of the following:
(a) The playing fields are used at least 100 days per year for athletic activities by one or more organizations, not organized for profit, each of which is organized and operated exclusively to provide financial support to, or to operate, athletic activities for persons who are 18 years of age or younger by means of sponsoring, organizing, operating, or contributing to the support of an athletic team, club, league, or association.
(b) The playing fields are not used for any profit-making activity at any time during the year.
(2) It uses the proceeds of bingo it conducts exclusively for the operation, maintenance, and improvement of its playing fields of the type described in division (1) of this definition.
(R.C. § 2915.01) ('91 Code § 134.01)