For what it's worth - A few years ago when I worked as a volunteer at our Parish Bingo my memory is that they reported winnings of $1,200 or greater. And that applied to the bingo game and to those rip off cards. I also had a friend who won a $5,000 raffle at the Parish Festival. They issued him a 1099. So I think Charities are NOT exempt from filing/reporting. [A side note of interest - when Ohio legalized Casinos and later Racinos (slot machines only) the attendance at Charity Bingos dropped to the point that many discontinued them. In our Parish the peak was nearly $250,000 a year profit that was used to operate the Parish School and help keep the tuition fee down. Now the state and the casino operator are taking that money. Unfortunately the cut of casino profits that were supposed to go to Ohio's public schools has fallen way below projections]