In this course, participants will learn about state prohibitions on charitable gaming (bingo, raffles, etc.) by ambulance and fire protection districts and the penalties for conducting charitable gaming by such districts.Participants will also review the Internal Revenue Code requirements for and prohibitions on aspects of charitable contributions for such districts involving donations of cash, non-cash items of value, fundraising events such as chili suppers, and silent or auctioneer led actions. Participants will also review financial accounting requirements for cash and non-cash donations.Participants will also learn about limitations for such districts providing “seed money” for fundraising events such as chili suppers, as well as tips for handling cash receipts at such fundraisers.Participants will also review any personal finance disclosure requirements by Missouri Ethics Laws for employees and members of the boards of directors of such districts.
Prerequisite: Certified Fire and Ambulance District Board Training 8-hour course
Fee: $25
Contact: frti@missouri.edu or 573-882-4735
