State of California Department of Justice
Rob Bonta
Attorney General
Attorney General
The raffle registration covers raffles conducted during a calendar year, from January 1 to December 31.
You can apply for a raffle registration as early as November for the following year and the registration is valid for the entire calendar year. To register, submit a raffle application form (CT-NRP-1). If you do not register by January 1, we recommend you submit Form CT-NRP-1 at least 60 days before the scheduled date for a raffle to ensure adequate time to resolve any issues related to the application.
Raffle registration may be denied if you did not submit or submitted an incomplete raffle report for the raffle activities conducted the prior year.
Check your charity status using the Registry Search Tool. A charity that is delinquent, suspended, or revoked in its registration status will be denied a raffle registration.
The Raffle Report (CT-NRP-2) form is due by February 1 for raffles conducted in the prior year.
In California, charities and certain other private nonprofit organizations may conduct raffles to raise funds for beneficial or charitable purposes in the state. This exception to the general constitutional prohibition against lotteries requires that at least 90 percent of the gross receipts from these raffles go directly to beneficial or charitable purposes in California. Penal Code section 320.5 governs which organizations qualify and how the raffles must be conducted. The Bureau of Gambling Control regulates the 50/50 Major League Sports Raffle Program established by Penal Code 320.6.
Unless specifically exempted, a nonprofit organization must register with the Attorney General's Registry of Charities and Fundraisers before the raffle and must also file an aggregate financial disclosure report for all raffles held during the reporting year. Registration and reporting forms are available below.
You may view information regarding raffles held by nonprofits in California using the Registry Search Tool.
An organization may register for raffles at any time during the calendar year. The registration period during which organizations may conduct raffles is January 1 through December 31. An organization must file the raffle registration form at least 60 days before the scheduled date of the raffle in order to give Registry staff sufficient time to process the form. Registration via Form CT-NRP-1 must be filed and a confirmation letter from the Registry of Charities and Fundraisers must be received before conducting any raffle activities, including selling raffle tickets. If you wish to conduct the drawing after January 1 of any year, but you wish to sell tickets prior to January 1 of that year, you must register for both years.
Regardless of the number of raffles held during the registration period, the nonprofit organization must file a single, aggregate report for all raffles held by filing Form CT-NRP-2.
The California state constitution and Penal Code provide a narrow exception to the prohibition against gambling in California. Certain tax-exempt organizations such as charities may hold fundraising raffles.
A raffle is a type of lottery in which prizes are awarded to people who pay for a chance to win. Each person enters the game of chance by submitting a detachable coupon or stub from the paper ticket purchased. A raffle must be conducted under the supervision of a natural person age 18 or older. At least 90 percent of the gross receipts from raffle ticket sales must be used by the eligible tax-exempt organization to benefit or support beneficial or charitable purposes in California.
Awarding raffle prizes by use of a gaming machine, apparatus, or device such as a slot machine is prohibited. Operating or conducting a raffle via the Internet is also prohibited. However, the organization conducting the raffle may advertise the raffle on the Internet. See Penal Code section 320.5 and Laws and Regulations.
If participants are required to purchase a ticket in order to have a chance to win a prize, the drawing is subject to the provisions of Penal Code section 320.5 and related regulations.
Penal Code section 320.5, subdivision (m) states that a raffle is exempt from registration with the Attorney General's Office if all of the following are true:
A silent auction is not considered a raffle so a charity is not required to register with the Registry of Charities and Fundraisers before conducting silent auction activities. A silent auction is not a game of chance. Unlike a raffle where multiple participants pay for a chance to win a prize based on a random draw, a silent auction is a sale of an item to the highest bidder. Although a silent auction need not be registered with the Attorney General's Registry of Charities and Fundraisers, to find out if your silent auction event is subject to any restrictions, licensing requirements, or taxes, please contact the State Board of Equalization and/or your local law enforcement agency.
The Office of the Attorney General does not provide legal advice to members of the public. If you are not sure that the raffle your organization is holding is in compliance with section 320.5, we suggest that you consult private legal counsel.
No. Only eligible organizations as defined in Penal Code section 320.5, subdivision (c) may conduct raffles in California, provided they are registered with the Registry of Charities and Fundraisers before conducting any raffle activities. The purpose of the statute is to benefit eligible organizations. Individuals, corporations, partnerships, and other legal entities are prohibited from holding a financial interest in the conduct of a raffle. (Pen. Code, § 320.5, subd. (g).)
Penal Code section 320.5 does not prohibit individuals affiliated with an organization from participating in a raffle held by the organization.
Only eligible private, tax-exempt nonprofit organizations qualified to conduct business in California for at least one year prior to conducting the raffle may conduct raffles to raise funds for the organization and charitable or beneficial purposes in California.
Eligible organizations are charities and religious or other organizations that have been granted tax-exempt status by the Franchise Tax Board under the following Revenue and Taxation Code sections: 23701a (labor, agricultural, or horticultural organizations other than cooperative organizations); 23701b (fraternal orders); 23701d (corporations, community chests, or trusts operating exclusively for religious, charitable, or educational purposes); 23701e (business leagues, chambers of commerce); 23701f (civic leagues, social welfare organizations, or local employee organizations); 23701g (social organizations); 23701k (religious or apostolic corporations); 23701l (domestic fraternal societies); 23701t (homeowners' associations); and 23701w (veterans' organizations).
If an organization needs a copy of its exemption letter or entity status letter, one can be obtained by contacting the Franchise Tax Board or by using the "Entity Status Letter" tool on the FTB website. In addition, a list of California tax-exempt organizations by category may be found on the Exempt Organizations List page on the FTB website.
An "eligible organization" is defined in section 320.5, subdivision (c) as a "private, nonprofit organization that has been qualified to conduct business in California for at least one year prior to conducting a raffle and is exempt from taxation pursuant to Sections 23701a, 23701b, 23701d, 23701e, 23701f, 23701g, 23701k, 23701l, 23701t, or 23701w of the Revenue and Taxation Code." This information can be found on the exemption letter or entity status letter received by an organization from the Franchise Tax Board. If an organization needs a copy of its exemption letter or entity status letter, one can be obtained by contacting the Franchise Tax Board or by using the "Entity Status Letter" tool on the FTB website. In addition, a list of California tax-exempt organizations by category may be found on the Exempt Organizations List page on the FTB website.
Penal Code section 320.5, subdivision (b)(4)(A) states that 90 percent of the gross receipts generated by the sale of raffle tickets for any given draw are to be used by the eligible organization for charitable purposes. For example: An organization raised $100 in ticket sales. It would be required to spend $90 of that amount to further its charitable purposes, and only $10 could be used to help pay for expenses or operating costs associated with conducting the raffle.
The organization is not precluded from using funds from sources other than the sale of raffle tickets to pay for the administration or other costs of conducting the raffle. However, the organization must exercise due care in using other funds. The misuse of restricted assets or the use of unrestricted assets which results in losses to the corporation may subject the board of directors to personal liability for breach of fiduciary duty.
50/50 raffles are those in which the prize winner receives 50 percent of ticket-sale revenue and the other 50 percent of the revenue is retained by the organization conducting the raffle. 50/50 raffles are illegal unless the organization qualifies under Penal Code section 320.6. Penal Code 320.6 established the 50/50 Major League Sports Raffle Program which is regulated by the Bureau of Gambling Control, not the Registry of Charities and Fundraisers. Most charities are still required to comply with the 90/10 rule.
Penal Code section 320.5 is a criminal statute. Violations may be forwarded to the local district attorney, city attorney, or county counsel for investigation and possible prosecution. In addition, the Attorney General may take legal action under the provisions of the Nonprofit Corporation Law for breach of fiduciary duty or waste of charitable assets. The raffle registration may also be suspended or revoked. (See Cal. Code Regs., tit. 11, § 419.2, subd. (a)(2).)
Yes. Raffle registration is a separate requirement from charity registration. The reporting requirements are separate as well. A report for all raffles conducted during the reporting year (January 1 through December 31) must be filed by February 1. Annual reporting for charity registration is based on an organization's fiscal year and the timing of filing IRS Form 990 with IRS.
Nonprofit religious organizations, educational institutions, and hospitals are exempt from the registration and reporting requirements; however, even though these categories of organizations are not required to register and file annual raffle reports with the Registry of Charities and Fundraisers, they must still comply with all other provisions of Penal Code section 320.5.
No. You must obtain a confirmation letter from the Registry of Charities and Fundraisers prior to conducting any raffle activities. This includes selling tickets to an event that will be held in the future. If you wish to conduct the drawing after January 1 of any year, but you wish to sell tickets prior to January 1 of that year, you must register for both years.
Registration is not required if all tickets for a drawing are free, solicitations of voluntary donations to the organization are in no way connected to distribution of tickets, and this is made clear to all participants. If a "donation" is required in return for a ticket, registration is required.
Complete the raffle annual registration form (CT-NRP-1) and mail it to the Registry of Charities and Fundraisers with the registration fee. Checks should be made payable to the Department of Justice.
Please note: You must receive written confirmation of registration before conducting any raffle activities, including the sale of tickets. Raffle registration forms are available for download above on this webpage, or may be requested by mail, fax, or telephone.
The registration period for raffles runs from January 1 to December 31, and registration applications are due on or before January 1. If an eligible organization that has not registered by January 1 determines after that date that it will conduct a raffle during the reporting year (January 1 through December 31), the organization must submit its registration application at least 60 days before the scheduled date for the raffle. Applications are processed in the order received, and no expedited service is available.
A raffle registration is valid from the date registration is issued through December 31. Registration must be renewed annually, on or before January 1 of each year in which the organization wishes to conduct raffles.
An eligible nonprofit organization must provide the following information on the registration form:
Only an "eligible organization" may conduct a raffle. An "eligible organization" is defined as one that has conducted business in California for at least one year and is exempt from taxation under one of the subsections of Revenue and Taxation Code section 23701 listed in Penal Code section 320.5, subdivision (c). If the organization has not, independent of the national organization, applied for and received tax-exempt status from the Franchise Tax Board, it is not, by definition, an "eligible organization."
Whether a "chapter" (sometimes referred to as a "subsidiary" or "child") of a national office or other organization ("parent") may conduct a raffle is determined on a case-by-case basis after a review of relevant facts:
If the parent is an "eligible organization" and there is a true parent-subsidiary relationship, only the parent is required to register for raffles conducted by both the parent and subsidiary. The parent is also responsible for filing all subsequent raffle reports. The parent is ultimately responsible for conducting the raffle, but may delegate responsibilities to the subsidiary.
Only an "eligible organization" may conduct a raffle. To qualify as an "eligible organization" within the meaning of Penal Code section 320.5, the organization must have one of the requisite California Franchise Tax Board (FTB) exemptions set forth in the statute. (See Pen. Code § 320.5, subd. (c).) Please note that an Internal Revenue Service exemption does not qualify an organization to conduct raffles.
The organization must submit its FTB tax exemption letter or entity status letter with the raffle registration application. If you cannot find one of these letters, contact FTB to request a copy. If the organization has never been granted FTB tax exemption, you must file an application with FTB to obtain the requisite tax-exempt status. Please contact the California Franchise Tax Board at (916) 845-4171 for more information.
No. You can indicate the revised date on the Nonprofit Raffle Report (Form CT-NRP-2) when it is completed and filed.
An aggregate report is required for all raffles held by the organization during the reporting year. The report must be filed with the Registry of Charities and Fundraisers at any time after the conclusion of a raffle, but no later than February 1 of each year for activities in the current registration period.
Record-keeping must be sufficiently detailed in order to complete the Nonprofit Raffle Report (Form CT-NRP-2). Organizations should review that form before conducting a raffle in order to assure all necessary categories of information are being maintained, including the date and location of each raffle held, total funds received from each raffle, total expenses for conducting each raffle, the charitable or beneficial purpose for which raffle proceeds were used or the amount and organization to which proceeds were directed.
State law does not specify any limits on the value of raffle prizes.
Depending on volume of registration applications received, staff may not send confirmation of registration for up to 60 days after receipt of the registration application.
What are the consequences for an eligible organization that fails to register with the Attorney General's Registry of Charities and Fundraisers to conduct raffles in California?
Gambling is illegal in California unless it is permitted by statute. A raffle is defined as gambling unless it meets all of the criteria set forth in Penal Code section 320.5. One of the criteria is that an eligible organization must be registered with the Attorney General prior to conducting any activity associated with a raffle. Failure to comply with the provisions of section 320.5 is a misdemeanor. Violations of section 320.5 may be forwarded to the local district attorney, city attorney, or county counsel for enforcement. For more information, view Penal Code section 320.5 and the Nonprofit Raffle Program Regulations.
Contact local law enforcement (the police department or district attorney), the city attorney or county counsel in your county.
Rules and regulations regarding nonprofit casino nights can be found at oag.ca.gov/gambling/charitable.
An "eligible organization" is defined in section 320.5, subdivision (c) of the Penal Code as a "private, nonprofit organization that has been qualified to conduct business in California for at least one year prior to conducting a raffle and is exempt from taxation pursuant to Sections 23701a, 23701b, 23701d, 23701e, 23701f, 23701g, 23701k, 23701l, 23701t, or 23701w of the Revenue and Taxation Code." In the past, organizations self-certified that they were exempt under one of the above subsections of section 23701. Registry staff has determined that some organizations did not have state tax exemption under one of the subsections listed above. If an organization does not currently have exemption under one of the those subsections, it must first apply for, and receive, exemption from the California Franchise Tax Board (FTB). Information about obtaining tax-exempt status from FTB can be found on the FTB website at https://webapp.ftb.ca.gov/eletter/?Submit=Check+Status. IRS exemption does not qualify an organization to conduct raffles.
There is no limit to the number of raffles an organization may hold during any registration period for which it holds a valid registration certificate. A valid registration certificate allows an organization to conduct raffles from January 1 through December 31.
Though an organization may conduct numerous raffles during that time, the organization must keep records adequate to account for all revenue received from, and expenses incurred for each raffle held during the registration year in order to properly complete their year-end raffle report (CT-NRP-2). A report that reports only estimates of revenue and expenses will not be accepted for filing.
Organizations that host raffles as part of a larger fundraising event must maintain raffle proceeds and expenses separate from all other event monies and report only raffle proceeds and expenses on form CT-NRP-2.
Submit the report by February 1st with an attachment indicating that a revised report will be submitted listing the recipient organizations at the end of your organization's fiscal year. When submitting the revised report, please type or print "Revised Report" next to the raffle year on Part B, Question 1.
Penal Code Section 320.5, subdivision (b)(4)(A), states that at least 90 percent of the gross receipts generated from the sale of raffle tickets must be used for the beneficial or charitable purposes of organization. Beneficial purposes excludes purposes intended to benefit officers, directors, or members, as defined by Section 5056 of the Corporations Code. Also section 320.5, subdivision (d), states that any person who receives compensation in connection with the operation of the raffle must be an employee of the eligible organization that is conducting the raffle, and his or her compensation cannot be paid from the raffle revenues required to be dedicated to beneficial or charitable purposes. Based on these two provisions, revenue from other sources should be used to pay the compensation of directors, officers or employees or the compensation paid should not exceed 10 percent of the gross receipts from raffle ticket sales.
No. Under Penal Code section 320.5, subdivision (b)(4)(A), the raffle raised funds must be used in California.
The Online Filing Service allows charitable organizations and fundraisers to submit filings to the Registry of Charities and Fundraisers. Nonprofit raffle fundraisers can use the Online Filing Service to file applications for registrations (Form CT-NRP-1) with supporting documents and fees, and file nonprofit raffle reports (Form CT-NRP-2). Registrants can also respond to requests for additional information, and manage their registration through the Online Filing Service.
To create an account, visit the Online Filing Service and select “Sign up now.” Enter an email address to receive a verification code, then verify your email. After that, enter your name and create a password.
If your organization has an existing registration with the Registry, link your Online Filing Service account to your organization’s registration record. If you have your organization’s registration code, navigate to the My Registrations section, and select “Don't see your registration? Click here to find it.” You will be prompted to enter the organization’s registration code and an identifying number associated with the organization, such as the FEIN, to link the registration to your account. Once linked (which may take a couple hours), the organization will appear under My Registrations.
If you do not have the organization’s registration code, log in to the Online Filing Service, navigate to the My Registrations section, and select “Click here if you need help accessing your registration.” From there, submit a support request and provide information about the organization, including any identifying information you have available (such as the FEIN), along with your role with the organization. The Registry will review your request and assist you with gaining access to the organization's registration record, if appropriate.
Note: For security purposes, registration codes are only provided to individuals who are authorized to access and manage the organization’s record.
If the raffle registrant is also registered as a charity (also known as a charitable organization), the organization’s unique registration code can be found in the Confirmation of Registration correspondence sent to the organization after it became initially registered with the Registry as a charitable organization. Also, an Online Filing Service registration code letter is being mailed to an organization’s address on record in August or September 2026 with the code.
If you cannot locate your registration code, you may request assistance through the Online Filing Service.
To request assistance, log in to the Online Filing Service and navigate to the My Registrations section. Select “Click here if you need help accessing your registration” and submit a support request. Be sure to provide the organization's name, any identifying information available (such as the FEIN), and your relationship to the organization.
The Registry of Charities and Fundraisers will review your request and, if appropriate, assist you with accessing the organization’s registration record or obtaining a new registration code.
Note: For security purposes, registration codes are only provided to individuals who are authorized to access and manage the organization’s record.
Once logged into the Online Filing Service, select the “Start a New Registration” button, and then select the Raffle registration type.
Once logged into the Online Filing Service, navigate to the Raffles section, and select the “File a Form CT-NRP-1” button.
If your organization’s registration does not show as a registration to renew, ensure your Online Filing Service user account is linked to your organization’s registration record. For instructions on linking a registration record, see Frequently Asked Question 2. If your Online Filing Service user account is linked to your organization’s registration record, please contact the Nonprofit Raffles Program for further assistance.
The $30 raffle registration fee must be paid at the time of filing. The Online Filing Service accepts secure online payments via credit card or Automated Clearing House (ACH), which is payment using the organization's checking account.
No. Registration fees are not refundable, as all Form CT-NRP-1 filings are processed even if a filing is rejected or submitted in error. This includes duplicate filings, incomplete submissions, or filings submitted by organizations that are already registered. Please confirm your organization’s registration status and eligibility before submitting Form CT-NRP-1 and paying the registration fee.
The Registry of Charities and Fundraisers will notify you if additional information is needed to complete registration. Once the organization is registered, the Registry will email a Confirmation of Registration correspondence. If no email is provided, the Registry will mail correspondence.
The registration code can be used to link your raffle registration with an Online Filing Service user account. Your registration code is not publicly available. Keep it secure, and do not share it with anyone, unless they are authorized officer or director of your organization, as only authorized officers or directors can sign and submit filings in the Online Filing Service on your organization’s behalf (under penalty of perjury). Under no circumstances can a registration code be used to submit unauthorized filings, or to permit one registrant to submit filings for another registrant.
Once logged into the Online Filing Service, navigate to the Raffles section and select the “File a Form CT-NRP-2” button. Any nonprofit raffle report that is available for filing is listed.
If no nonprofit raffle report is listed, ensure your Online Filing Service user account is linked to your organization’s registration record. For instructions on linking a registration record, see Frequently Asked Question 2.
If no nonprofit raffle report is listed and your Online Filing Service user account is linked to your organization’s registration record, please contact the Nonprofit Raffles Program for further assistance.
Yes. You can save your progress at any point using the Save as Draft option and return later to complete your filing. In the Online Filing Service, drafts are saved in the My Submissions section, under the Created tab for the type of filing (e.g. Initial Applications, Renewals, Annual Reports).
Yes. Before submitting and when asked to sign Form CT-NRP-1 or CT-NRP-2, you can review all entered information, verify uploaded documents, and make any necessary edits.
Form CT-NRP-1 and Form CT-NRP-2 must be signed by an authorized officer or director of the organization. They must sign through their own Online Filing Service user account.
When filing either Form CT-NRP-1 or CT-NRP-2, ensure the defaulted address is current. If not, reflect the organization’s current address. You may also contact the Nonprofit Raffles Program with the address change.
Registrants can review the status of a filing in the Online Filing Service. Once logged in, navigate to the My Submissions section, and select the type of filing (e.g. Initial Applications, Renewals, Annual Reports). Then check both the Submitted and Action Required tabs.
Submit requested information and/or documents in the Online Filing Service. Once logged in, navigate to the My Submissions section, and select the type of filing (e.g. Initial Applications, Renewals, Annual Reports). Then select the Action Required tab to view any filing that should be resubmitted with the requested information and/or documents.
To view a filing in the Online Filing Service, after logging in, navigate to the My Submissions section, and select the type of filing (e.g. Initial Applications, Renewals, Annual Reports, Notices of Intent). Under the Submitted tab, the submitted filing is listed, even if it is pending processing. An online version of the filing is viewable.
To view an accepted filing in the Registry Search Tool, look up your organization’s record, and in the Registrations section, select your organization’s registration number to view registration-specific filings. Then select the type of filing (e.g., Initial Applications, Renewals, Annual Reports) for an online version of the filing. Select the Correspondence tab for an official PDF copy of the filing and other notifications.
Page Last Updated: August 25, 2026