Items of bingo and raffle expense.
Ark. Code Ann. § 23-114-506
in effect(a) Expenses that are reasonable and necessary to lawfully conduct games of bingo or raffles are allowable and include expenses incurred for:
(1) Advertising, including the cost of printing bingo and raffle gift certificates;
(2) Repairs to premises and equipment;
(3) Bingo and raffle supplies and equipment;
(4) Prizes;
(5) Stated rental or mortgage and insurance expenses;
(6) License fees; and
(7) Bookkeeping or accounting services.
(b) No person may be compensated for organizing, promoting, conducting, or otherwise administering a raffle or bingo event. Any such compensation is prohibited under this chapter and is not an allowable expense.
Source: Public.Resource.Org / UniCourt, Official Code of Arkansas Annotated, Release 78 (2020) (unicourt.github.io/cic-code-ar)URL: https://unicourt.github.io/cic-code-ar/transforms/ar/ocar/r78/gov.ar.code.title.23.htmlFetched: 11/8/2026
