The Illinois RCG-18 form is a tax return specifically for charitable game events. Organizations must complete this form to report their gross proceeds and pay any applicable taxes. It is crucial to submit the form within 30 days of the event to avoid penalties.
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The Illinois RCG-18 form serves as a crucial document for organizations conducting charitable game events within the state. This form must be completed in its entirety and submitted to the Illinois Department of Revenue within 30 days following the last event date. It is essential to accurately report gross proceeds, which include all funds received from the sale of play money, admission fees, and other related income. Organizations must also calculate the charitable game tax, which is set at 3% of the total gross proceeds. Failure to file the return on time can result in penalties, including late-filing fees and potential revocation of the charitable game license. Additionally, the form requires detailed reporting of costs associated with the events, such as player winnings, facility leases, and equipment rentals. Each section of the form guides organizations through the necessary calculations and documentation, including the requirement to attach Form RCG-32, which lists event workers. Proper completion of the RCG-18 form not only ensures compliance with state regulations but also helps maintain the integrity of charitable gaming in Illinois.
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Understanding the Illinois RCG-18 form can be challenging. Here are some common misconceptions:
Illinois Department of Revenue
RCG-18 Charitable Game Tax Return
(You must complete all pages of this form.)
Sequence no. __________
Read this information first
Do not write above this line.
This return with payment for any tax due must be postmarked
no later than 30 days after the date of your charitable game
You owe a late-filing penalty if you do not file a processable
event. If you conduct charitable game events on two or more
return by the due date, a late-payment penalty if you do not
consecutive days, you must file this return and pay any tax
pay the tax you owe by the date the tax is due, and a bad
due no later than 30 days after the date of your last event. Be
check penalty if your remittance is not honored by your
sure to attach Form RCG-32, Charitable Game Event Workers’
financial institution. Interest is calculated on tax from the day
Attendance List, to this return.
after the original due date of your return through the date you
“Gross proceeds” is all money received
pay the tax. We will bill you for penalties and interest. For more
information about penalties and interest, see Publication 103,
•
from the sale of chips, scrip, or other form of play money,
Uniform Penalties and Interest. To receive a copy of this
from the fee or donation charged for admission or entry
publication, visit our Web site at www.revenue.state.il.us or
into your charitable game event, and
call us at 1 800 356-6302.
for hosting a charitable game event.
If food and beverages are included in the admission fee, you must pay tax on the entire admission fee.
In addition to imposing penalties and interest, we may revoke your charitable game license.
Step 1: Identify your organization
Name: ____________________________________________ Charitable game license number: CG - ____________________
Mailing address:_______________________________________ Is this an amended return?
Number and street
____________________________________________________
yes
no
City
State
ZIP
Step 2: Figure your tax
Date of event
Gross proceeds (receipts)
1 - 4
You must complete Line 1. Complete Lines 2, 3, and 4
__ __/__ __/__ __ __ __
1
________________|_____
only if you conducted charitable games on two or more
Month
Day
Year
consecutive days. If you conducted more than one
2
event, but not on consecutive days, you must file a
separate tax return for each event.
3
Write the exact date of each event and the gross
proceeds from each event.
4
5
Add Lines 1, 2, 3, and 4. This is the total gross proceeds.
6Multiply Line 5 by 3% (.03). This is the charitable game
tax due.
6 ________________|_____
7If you have a credit you wish to apply toward your tax, write the amount of your credit on Line 7. (For each credit memorandum, write the credit memorandum number and amount of credit on the lines provided. Attach the original credit memorandum to your return. We will not accept photocopies.)
Credit number
______________ _____________ _____________
Credit amount
7
8 Subtract Line 7 from Line 6. Please pay this amount.
8
Make your check payable to “Illinois Department of Revenue.”
RCG-18 (R-5/01)
This form is authorized as outlined by the Charitable Games Act. Disclosure of this information is REQUIRED. Failure to provide information could
result in a penalty. This form has been approved by the Forms Management Center.
IL-492-2137
Page 1 of 3
Step 3: Figure the net proceeds from your events
Gross proceeds
1Write the gross proceeds from Step 2, Line 1 (i.e., Event 1). 1 _______________|_____
2Write the gross proceeds from Step 2, Line 2 (i.e., Event 2). 2 _______________|_____
3Write the gross proceeds from Step 2, Line 3 (i.e., Event 3). 3 _______________|_____
4Write the gross proceeds from Step 2, Line 4 (i.e., Event 4). 4 _______________|_____
5Add Lines 1 through 4. This is the total gross proceeds.
This amount must equal the amount on Step 2, Line 5.
5 _______________|_____
Costs
6
Write the player cash winnings from Event 1.
_______________|_____
Write the player cash winnings from Event 2.
Write the player cash winnings from Event 3.
9
Write the player cash winnings from Event 4.
10
Add Lines 6 through 9. This is the total player winnings paid in cash.
10 _______________|_____
11
Write the facility lease amount from Event 1.
12
Write the facility lease amount from Event 2.
13
Write the facility lease amount from Event 3.
14
Write the facility lease amount from Event 4.
15
Add Lines 11 through 14. This is the total facility lease amount.
15 _______________|_____
16
Write the equipment rental amount from Event 1.
17
Write the equipment rental amount from Event 2.
18
Write the equipment rental amount from Event 3.
19
Write the equipment rental amount from Event 4.
20Add Lines 16 through 19.
This is the total amount paid for equipment rental.
20 _______________|_____
21
Write any miscellaneous costs from Event 1.
21 _______________|_____
Description
Amount
____________________
__________________|_____
22
Write any miscellaneous costs from Event 2.
22 _______________|_____
23
Write any miscellaneous costs from Event 3.
23 _______________|_____
24
Write any miscellaneous costs from Event 4.
24 _______________|_____
25
Add Lines 21 through 24. This is the total miscellaneous cost.
25 _______________|_____
26
Add Lines 10, 15, 20, and 25. This is the total cost.
26 _______________|_____
Net proceeds
27
Subtract Line 26 from Line 5. This is the net proceeds from your events.
27 _______________|_____
Page 2 of 3
Step 4: Complete the following information
1For each event, write the charitable game provider’s license number issued to the facility where you held the event and the charitable game supplier’s license number issued to the entity from which you purchased or leased charitable game equipment or supplies.
Event 1
CP - ____________
CS - ____________
Event 2
Event 3
Event 4
2Write next to each game the number of stations you operated.
______ Bang
______ Gin rummy
______ Beat the dealer
______ Hold-em poker
______ Big six
______ Keno
______ Blackjack
______ Merchandise wheel
______ Chuck-a-luck
______ Poker
______ Craps
______ Pull tabs
______ Five-card stud poker
______ Roulette
3How many people received chips at your event?
_________________
4Did you charge admission or receive any other payment for entry onto the premises where the charitable game event was held?
If you answer “yes,” how many people paid admission, and what was the amount of the charge?
Number of paid admissions
_____________
Charge per admission
$_____________
5List every noncash prize awarded at your event and the amount you paid for each prize. If the prize was donated, write the donor’s name. Attach additional sheets if necessary.
Prize ___________________
Amount paid
$__________
Donor’s name
___________________________________
6Did you hire anyone to provide security at the events?
If “yes,” write the names of all individuals and the amount you paid to each. Attach additional sheets if necessary. Name __________________________________________
Amount paid $____________
Name __________________________________________
Step 5: Sign below
Under penalties of perjury, I state that I have examined this return and, to the best of my knowledge, it is true, correct, and complete.
__________________________________________________
(_____)__________________________
______________
Officer’s signature
Phone
Date
Paid tax preparer’s signature
Include your payment for the amount written on Step 2, Line 8.
Mail this return and your payment to:
CHARITABLE GAME TAX
ILLINOIS DEPARTMENT OF REVENUE PO BOX 19019
SPRINGFIELD IL 62794-9019
If you have questions about
Steps 1 and 2 of this return, call 217 524-5407 Steps 3 and 4 of this return, call 217 524-4164 your charitable game license, call 217 524-4164
weekdays between 8:00 a.m. and 4:30 p.m.
Page 3 of 3
When filling out the Illinois RCG-18 form, it's important to follow specific guidelines to ensure your submission is accurate and timely. Here’s a list of things you should and shouldn't do:
Completing the Illinois RCG-18 form is an important step for organizations conducting charitable game events. Following the correct procedure ensures compliance with state regulations and avoids penalties. Here’s how to fill out the form step-by-step.
After completing the form, ensure that all information is accurate and that it is postmarked within the required timeframe. This diligence will help maintain compliance and avoid potential penalties.