Instructions for Form RCG-25 Expenditure of Funds Earned Through Charitable Games

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Form RCG-25 Instructions
General Information
Line 4 - Enter the total amount, other than charitable games gross
proceeds, deposited in your charitable games checking account.
Include any interest earned on the account and any other deposits,
You must complete Form RCG-25 if you have a charitable games
regardless of the source.
license issued by the Illinois Department of Revenue. It must be
completed 30 days prior to the first event each year when you renew
Line 5 - Enter the total amount in your charitable games checking
your charitable games license. You no longer have to submit the form
account at the beginning date of this report (the first date you wrote
to us. Keep the completed copy in your records and make it available
in Step 1).
to us when we request it. You must maintain all records for a period of
Line 6 - Add Lines 3, 4, and 5.
three years.
Line 7 - Enter the total amount of all checks written on your
If you have questions, visit our website at tax.illinois.gov or call us
charitable games checking account and all other charges to the
at 217 785-5864.
checking account (e.g., cost of printing checks). This total should
equal the total amount in Step 3, Item 1.
Step-by-Step Instructions
Line 8 - Subtract Line 7 from Line 6.
Step 1:
Identify your organization
Line 9 - Enter the total amount in your charitable games checking
Enter the information requested on the lines provided. The period
account at the ending date of this report (the second date you wrote
must begin with the effective date of your license if you are a new
in Step 1).
licensee, or the date when last year’s report left off if you are a
licensee whose license has been renewed. The period should end as
Step 3:
Tell us about your charitable games
close to the expiration date of your license as possible.
checking account
Line 11 - Enter the number of each check written on your charitable
Step 2:
Figure your expenditure of funds
games checking account during the period covered by this report, the
Line 1 - Enter the gross proceeds from charitable games conducted
amount of the check, the person or organization to whom the check
during the report period.
was made payable, and the purpose for the expenditure. Also list and
explain any other changes to the charitable games checking account.
Gross proceeds is the amount you took in from the sale of chips,
Enter the amount in the check amount column and explanation of the
scrip, or play money, plus any fee or donation for admission or
changes in the purpose column.
entry into your charitable games events. Gross proceeds is also the
amount upon which you paid the 3 percent charitable games tax.
If you have written more checks than there are spaces allowed on
Page 1, add the check amounts for Page 1 and write the total next
Line 2 - If the players at your charitable games events were able to
to “Subtotal for Page 1.” Then copy this total to Page 2, “Subtotal for
exchange their chips for cash, write the amount of cash you paid out
Page 1.” Continue to complete the necessary information on Page 2.
to redeem chips.
Line 3 - Subtract Line 2 from Line 1. This amount is your net
Step 4:
Sign below
proceeds. The entire amount must be deposited in your charitable
This report must be signed by an authorized member of the
games checking account.
organization.
RCG-25 instructions (R-08/15)
Form RCG-25 Instructions
General Information
Line 4 - Enter the total amount, other than charitable games gross
proceeds, deposited in your charitable games checking account.
Include any interest earned on the account and any other deposits,
You must complete Form RCG-25 if you have a charitable games
regardless of the source.
license issued by the Illinois Department of Revenue. It must be
completed 30 days prior to the first event each year when you renew
Line 5 - Enter the total amount in your charitable games checking
your charitable games license. You no longer have to submit the form
account at the beginning date of this report (the first date you wrote
to us. Keep the completed copy in your records and make it available
in Step 1).
to us when we request it. You must maintain all records for a period of
Line 6 - Add Lines 3, 4, and 5.
three years.
Line 7 - Enter the total amount of all checks written on your
If you have questions, visit our website at tax.illinois.gov or call us
charitable games checking account and all other charges to the
at 217 785-5864.
checking account (e.g., cost of printing checks). This total should
equal the total amount in Step 3, Item 1.
Step-by-Step Instructions
Line 8 - Subtract Line 7 from Line 6.
Step 1:
Identify your organization
Line 9 - Enter the total amount in your charitable games checking
Enter the information requested on the lines provided. The period
account at the ending date of this report (the second date you wrote
must begin with the effective date of your license if you are a new
in Step 1).
licensee, or the date when last year’s report left off if you are a
licensee whose license has been renewed. The period should end as
Step 3:
Tell us about your charitable games
close to the expiration date of your license as possible.
checking account
Line 11 - Enter the number of each check written on your charitable
Step 2:
Figure your expenditure of funds
games checking account during the period covered by this report, the
Line 1 - Enter the gross proceeds from charitable games conducted
amount of the check, the person or organization to whom the check
during the report period.
was made payable, and the purpose for the expenditure. Also list and
explain any other changes to the charitable games checking account.
Gross proceeds is the amount you took in from the sale of chips,
Enter the amount in the check amount column and explanation of the
scrip, or play money, plus any fee or donation for admission or
changes in the purpose column.
entry into your charitable games events. Gross proceeds is also the
amount upon which you paid the 3 percent charitable games tax.
If you have written more checks than there are spaces allowed on
Page 1, add the check amounts for Page 1 and write the total next
Line 2 - If the players at your charitable games events were able to
to “Subtotal for Page 1.” Then copy this total to Page 2, “Subtotal for
exchange their chips for cash, write the amount of cash you paid out
Page 1.” Continue to complete the necessary information on Page 2.
to redeem chips.
Line 3 - Subtract Line 2 from Line 1. This amount is your net
Step 4:
Sign below
proceeds. The entire amount must be deposited in your charitable
This report must be signed by an authorized member of the
games checking account.
organization.
RCG-25 instructions (R-08/15)

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