(A) (1) Subject to division (A)(2) of this section, a person or entity may conduct a raffle to raise money for the person or entity and does not need a license to conduct bingo in order to conduct a raffle drawing that is not for profit if the person or entity is any of the following:
(a) Exempt from federal income taxation under IRC § 501(a) and described in IRC § 501(c)(3);
(b) A school district, community school established under R.C. Chapter 3314, STEM school established under R.C. Chapter 3326, college-preparatory boarding school established under R.C. Chapter 3328, or chartered nonpublic school;
(c) Exempt from federal income taxation under IRC § 501(a) and described in IRC § 501(c)(4), 501(c)(6), 501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19).
(2) If a person or entity that is described in division (A)(1)(c) of this section conducts a raffle, the person or entity shall distribute at least 50% of the net profit from the raffle to a charitable purpose described in R.C. § 2915.01(V) or to a department or agency of the federal government, the state, or any political subdivision.
(B) Except as provided in division (A) of this section, no person shall conduct a raffle drawing that is for profit or a raffle drawing that is not for profit.
(C) Whoever violates division (B) of this section is guilty of illegal conduct of a raffle. Except as otherwise provided in this division, illegal conduct of a raffle is a misdemeanor of the first degree. If the offender previously has been convicted of a violation of division (B) of this section, illegal conduct of a raffle is a felony to be prosecuted under appropriate state law.
(R.C. § 2915.092) (Rev. eff. with 2024 S-27)