Note: This is a
reprint from the Pa Department of Revenue.
Any use or
interpretation is the sole responsibility of the user.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
SMALL GAMES OF CHANCE
Use of Proceeds
The proceeds from the operation of small games of chance may be used
only for
public interest purposes or for the purchase of small games of chance.
“Public interest purposes” include:
A. Benefiting persons by enhancing their opportunity for religious or
educational advancement, by relieving or protecting them from disease,
suffering or distress, by contributing to their physical, emotional or
social well-being, by assisting them in establishing themselves in life
as worthy and useful citizens, or by increasing their comprehension of,
and devotion to, the principles upon which this nation was founded; or
B. Initiating, performing, or fostering worthy public works or
enabling or furthering the erection or maintenance of public structures;
or
C. Lessening the burdens borne by government or voluntarily
supporting, augmenting or supplementing services which government would
normally render to the people; or
D. Improving, expanding, maintaining or repairing real property owned
or leased by an eligible organization and used for purposes specified in
(a) - (c) above.
E. “Public Interest Purposes” do not include the
erection or acquisition of any real property, unless the property will be
used for purposes specified in (a) - (d) above.
