Nebraska Revised Statutes

Neb. Rev. Stat. § 9-211 (2026)

Lawful purpose, defined

✓ current as of July 2026

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(1) Lawful purpose, for a licensed organization or a qualifying nonprofit organization making a donation of its profits derived from the conduct of bingo solely for its own organization, shall mean donating such profits for any activity which benefits and is conducted by the organization, including any charitable, benevolent, humane, religious, philanthropic, youth sports, educational, civic, or fraternal activity conducted by the organization for the benefit of its members.

(2) Lawful purpose, for a licensed organization or a qualifying nonprofit organization making a donation of its profits derived from the conduct of bingo outside of its organization, shall mean donating such profits only to:

(a) The State of Nebraska or any political subdivision of the state but only if the donation is made exclusively for public purposes;

(b) A corporation, trust, community chest, fund, or foundation:

(i) Created or organized under the laws of Nebraska which has been in existence for five consecutive years immediately preceding the date of the donation and which has its principal office located in Nebraska;

(ii) Organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, for the prevention of cruelty to children or animals, or to foster national or international amateur sports competition;

(iii) No part of the net earnings of which inures to the benefit of any private shareholder or individual;

(iv) Which is not disqualified for tax exemption under section 501(c)(3) of the Internal Revenue Code by reason of attempting to influence legislation; and

(v) Which does not participate in any political campaign on behalf of any candidate for political office;

(c) A post or organization of war veterans or an auxiliary unit or society of, trust for, or foundation for any such post or organization:

(i) Organized in the United States or in any territory or possession thereof; and

(ii) No part of the net earnings of which inures to the benefit of any private shareholder or individual; or

(d) A volunteer fire company or volunteer first-aid, rescue, ambulance, or emergency squad serving any city, village, county, township or rural or suburban fire protection district in Nebraska.

(3) No donation of profits under this section shall (a) inure to the benefit of any individual member of the organization making the donation except to the extent it is in furtherance of the purposes described in this section or (b) be used for any activity which attempts to influence legislation or for any political campaign on behalf of any elected official or person who is or has been a candidate for public office.

Notes of Decisions

Cited in 2 cases, 1997–2001 · leading case: Se. Rural Volunteer Fire Dep't v. Nebraska Dep't of Revenue, 560 N.W.2d 436 (Neb. 1997).

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Se. Rural Volunteer Fire Dep't v. Nebraska Dep't of Revenue, 560 N.W.2d 436 (Neb. 1997). · cites it 5× “However, the applicants further argue that donating money to the retirement plan is a lawful purpose under both §§ 9-211 and 9-309 and the department’s Bingo, Lottery, Raffle and Lottery by Pickle Card Regulations, 316 Neb.”

Hatcher v. Bellevue Volunteer Fire Dept., 628 N.W.2d 685 (Neb. 2001). · cites it 4× “The issue presented was whether the department’s expenditure of gaming funds to the retirement plan was a proper “lawful purpose” under Neb. Rev. Stat. §§ 9-211 and 9-309 (Reissue 1997).”

— Neb. Rev. Stat. § 9-211(3) — 1 case

Se. Rural Volunteer Fire Dep't v. Nebraska Dep't of Revenue, 560 N.W.2d 436 (Neb. 1997). “However, the applicants further argue that donating money to the retirement plan is a lawful purpose under both §§ 9-211 and 9-309 and the department’s Bingo, Lottery, Raffle and Lottery by Pickle Card Regulations, 316 Neb.”

— Neb. Rev. Stat. § 9-211(3)(a) — 1 case

Hatcher v. Bellevue Volunteer Fire Dept., 628 N.W.2d 685 (Neb. 2001). “The issue presented was whether the department’s expenditure of gaming funds to the retirement plan was a proper “lawful purpose” under Neb. Rev. Stat. §§ 9-211 and 9-309 (Reissue 1997).”

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