Nebraska Revised Statute 9-230.01
Special event bingo; permit; application; form; fee; issuance; restrictions.
(1) A qualifying nonprofit organization may apply to the department for a permit to conduct a special event bingo in conjunction with a special event at which bingo is not the primary function. Such special event bingo shall be exempt from (a) the licensing requirements found in the Nebraska Bingo Act for Class I and Class II licenses, (b) the record-keeping and reporting requirements found in the act for licensed organizations, and (c) any tax on the gross receipts derived from the conduct of bingo as provided in the act for licensed organizations.
(2) A qualifying nonprofit organization may apply for and obtain two special event bingo permits per calendar year, not to exceed a total of fourteen days in duration. An application for a permit shall be made, on a form prescribed by the department, at least ten days prior to the desired starting date of the special event bingo. The form shall be accompanied by a permit fee of fifteen dollars and shall contain:
(a) The name and address of the nonprofit organization applying for the permit;
(b) Sufficient facts relating to the nature of the organization to enable the department to determine if the organization is eligible for the permit;
(c) The date, time, place, duration, and nature of the special event at which the special event bingo will be conducted;
(d) The name, address, and telephone number of the individual who will be in charge of the special event bingo; and
(e) Any other information which the department deems necessary.
(3) An organization must have a permit issued by the department before it can conduct a special event bingo. The permit shall be clearly posted and visible to all participants at the special event bingo.
(4) Special event bingo shall be subject to the following:
(a) Special event bingo shall be conducted only within the county in which the qualifying nonprofit organization has its principal office;
(b) Bingo equipment, other than disposable paper bingo cards, necessary to conduct bingo may be obtained from any source. Disposable paper bingo cards may be obtained only from (i) a licensed distributor or (ii) a licensed organization as provided in subdivision (4)(e) of section 9-241.05;
(c) No bingo card used at a special event bingo shall be sold, rented, or leased for more than twenty-five cents per card;
(d) No single prize shall be offered or awarded at a special event bingo which exceeds twenty-five dollars in value;
(e) A special event bingo shall be conducted by individuals who are at least eighteen years of age. The qualifying nonprofit organization may permit individuals under eighteen years of age to play special event bingo when no alcoholic beverages are served, sold, or consumed in the immediate vicinity of where the special event bingo is conducted;
(f) No wage, commission, or salary shall be paid to any person in connection with the conduct of a special event bingo; and
(g) The gross receipts from the conduct of a special event bingo shall be used solely for the awarding of prizes and reasonable and necessary expenses associated with the conduct of the special event bingo such as the permit fee and the purchase or rental of bingo cards or other equipment needed to conduct bingo. The remaining receipts shall be used solely for a lawful purpose.