Qualifications to obtain a temporary tip jar license

For an organization to obtain a temporary tip jar license the following qualifications must be met. Documentation must be provided to prove that these qualifications have been met:

❑  Your organization must be a bonafide non-profit organization, which desires to raise money for charitable, athletic, or educational purposes that meets the requirements for a charitable contribution under section 170(c) of the IRS Code.

To ensure your organization is complying and retains their exempt status please visit 

https://www.stayexempt.irs.gov/home/starting-out/applying-section-501c3-status

Information on Lifecycle – Required Filings begins on page 8 of the PDF version.

❑ No person may personally benefit from the proceeds of charitable gaming.

❑ Items purchased with charitable gaming funds must remain the property of the organization that raised the funds. Ownership cannot be transferred to an individual or other entity not permitted to benefit from charitable gaming.

❑ The organization must be in “Good Standing” with the Maryland State Department of Assessments and Taxation. This may be verified by using the following web address.

https://egov.maryland.gov/BusinessExpress/EntitySearch

❑ Your organization must be structured by a nationally recognized standard. This requires that your organization have written by-laws which contains the organization’s charitable purpose.

❑ The by-laws must provide for the election of a governing board or committee and of officers who operate the organization and are responsible for its conduct. They must indicate that the entity is not operated for profit and no individual may personally benefit.

In addition to these qualifications, an organization that is issued a temporary tip jar license must be prepared to prove to the Office of Grant Management that the funds raised were expended for a qualified purpose. Failure to do so may result in a civil penalty being imposed on your organization. Your organization and its officers must also complete the temporary license application in its entirety and must meet all the qualifications set forth in the Washington County Tip Jar Regulations.

The completed application should be submitted 14 DAYS PRIOR TO THE DATE OF THE EVENT to:

 The Office of Grant Management,

100 West Washington Street, Room 1601

Hagerstown, Maryland 21740

240-313-2040

This is an application for a license to operate a tip jar as defined by the Annotated Code of Maryland, Article 13, section 2414, as amended.

Before this application will processed, the applicant (or another person where indicated) must:

❑ Complete the application. Any omitted or incomplete information will disqualify this application.

❑ A minimum of two (2) Officers of your organization must be listed on the application. One of which must be the highest-ranking officer of the organization (President etc.).

Committee Chairs, Managers, etc. are not considered officers.

❑  Attach a notarized tip jar license affidavit for each officer of the organization listed on the application. Blank affidavit forms are provided for your convenience. A minimum of two officers of the organization is required.

❑ Submit a $30.00 license issuance fee to the Office of Grant Management when picking up the license. Check or money order only – no cash accepted – payable to the “Washington County Treasurer (W.C.T)”

❑ Attach a copy of the driver’s license for each officer listed on this application.

❑ Attach a copy of the organizations IRS determination letter verifying non-profit status.

❑ Complete the attached “application statement.” This must be signed by the president of the organization.

❑ Please type or print (in ink) the application. Illegible application will not be accepted.

❑ False, omitted, or misleading information provided in this application shall be just cause for denying a license or voiding an issued license.

Revised 4/4/2019