The Illinois RCG-18 form is the official Charitable Game Tax Return required by the Illinois Department of Revenue for organizations conducting charitable gaming events. This form must be completed in its entirety and submitted along with any taxes owed within 30 days following the event. Failure to comply with these requirements can result in penalties, including late fees and potential revocation of the charitable game license.
The Illinois RCG-18 form is an essential document for organizations conducting charitable gaming events within the state. This form serves as the Charitable Game Tax Return, ensuring compliance with state regulations while facilitating the reporting of financial activities associated with these events. Organizations must complete all pages of the RCG-18, providing detailed information regarding gross proceeds, costs, and net proceeds from their charitable games. The form requires timely submission, with a strict deadline of 30 days post-event to avoid penalties. It also necessitates the inclusion of any applicable credits and a clear breakdown of revenues generated from various sources, such as admission fees and the sale of play money. Furthermore, organizations must account for expenses related to player winnings, facility leases, and equipment rentals. By accurately filling out this form, organizations can uphold their charitable gaming licenses while contributing to the transparency and integrity of their fundraising efforts.
What is the Illinois RCG-18 form used for?
The Illinois RCG-18 form is the Charitable Game Tax Return. Organizations that conduct charitable game events in Illinois must use this form to report their gross proceeds and calculate the tax owed. It is essential to complete all pages of the form and submit it along with any tax payment within 30 days after the date of the last event. Failure to do so may result in penalties.
What are the penalties for late filing or payment?
If the RCG-18 form is not filed by the due date, a late-filing penalty will apply. Additionally, if the tax owed is not paid on time, a late-payment penalty will also be imposed. There are also potential bad check penalties if the payment is not honored by your financial institution. Interest on the tax will accrue from the original due date until the payment is made. To avoid these penalties, it’s crucial to adhere to the deadlines outlined in the form instructions.
How do I calculate the tax owed on the RCG-18 form?
The tax owed is calculated by first determining the total gross proceeds from your charitable game events. This total is then multiplied by the tax rate of 3%. If you have any credits to apply, you will subtract that amount from the calculated tax. The final figure is the amount you need to pay. Ensure that you fill out all relevant lines accurately to avoid discrepancies.
What should I do if I need to amend my return?
If you discover that your original RCG-18 form contains errors, you should file an amended return. Indicate that it is an amended return on the form and provide the corrected information. It’s important to submit the amended return as soon as possible to avoid potential penalties associated with late filing. If you have questions about the amendment process, contact the Illinois Department of Revenue for guidance.
Incomplete Information: Failing to fill out all required fields, such as organization name or charitable game license number, can lead to processing delays.
Missing Signatures: Not signing the form can result in rejection. Both the officer and the paid tax preparer must sign where indicated.
Incorrect Dates: Entering wrong dates for events can lead to discrepancies in reported gross proceeds. Ensure that the dates match the actual events held.
Improper Calculation of Tax: Miscalculating the charitable game tax due by not multiplying the total gross proceeds by 3% can result in underpayment or overpayment.
Neglecting to Attach Required Forms: Failing to include Form RCG-32, the Charitable Game Event Workers’ Attendance List, can lead to penalties or processing issues.
Ignoring Payment Instructions: Not making the check payable to the "Illinois Department of Revenue" or sending the payment to the wrong address can delay processing.
Overlooking Deadline: Submitting the form after the 30-day deadline from the last event date can incur late-filing penalties. Be mindful of the submission timeline.
Illinois Department of Revenue
RCG-18 Charitable Game Tax Return
(You must complete all pages of this form.)
Sequence no. __________
Read this information first
Do not write above this line.
This return with payment for any tax due must be postmarked
no later than 30 days after the date of your charitable game
You owe a late-filing penalty if you do not file a processable
event. If you conduct charitable game events on two or more
return by the due date, a late-payment penalty if you do not
consecutive days, you must file this return and pay any tax
pay the tax you owe by the date the tax is due, and a bad
due no later than 30 days after the date of your last event. Be
check penalty if your remittance is not honored by your
sure to attach Form RCG-32, Charitable Game Event Workers’
financial institution. Interest is calculated on tax from the day
Attendance List, to this return.
after the original due date of your return through the date you
“Gross proceeds” is all money received
pay the tax. We will bill you for penalties and interest. For more
information about penalties and interest, see Publication 103,
•
from the sale of chips, scrip, or other form of play money,
Uniform Penalties and Interest. To receive a copy of this
from the fee or donation charged for admission or entry
publication, visit our Web site at www.revenue.state.il.us or
into your charitable game event, and
call us at 1 800 356-6302.
for hosting a charitable game event.
If food and beverages are included in the admission fee, you must pay tax on the entire admission fee.
In addition to imposing penalties and interest, we may revoke your charitable game license.
Step 1: Identify your organization
Name: ____________________________________________ Charitable game license number: CG - ____________________
Mailing address:_______________________________________ Is this an amended return?
Number and street
____________________________________________________
yes
no
City
State
ZIP
Step 2: Figure your tax
Date of event
Gross proceeds (receipts)
1 - 4
You must complete Line 1. Complete Lines 2, 3, and 4
__ __/__ __/__ __ __ __
1
________________|_____
only if you conducted charitable games on two or more
Month
Day
Year
consecutive days. If you conducted more than one
2
event, but not on consecutive days, you must file a
separate tax return for each event.
3
Write the exact date of each event and the gross
proceeds from each event.
4
5
Add Lines 1, 2, 3, and 4. This is the total gross proceeds.
6Multiply Line 5 by 3% (.03). This is the charitable game
tax due.
6 ________________|_____
7If you have a credit you wish to apply toward your tax, write the amount of your credit on Line 7. (For each credit memorandum, write the credit memorandum number and amount of credit on the lines provided. Attach the original credit memorandum to your return. We will not accept photocopies.)
Credit number
______________ _____________ _____________
Credit amount
7
8 Subtract Line 7 from Line 6. Please pay this amount.
8
Make your check payable to “Illinois Department of Revenue.”
RCG-18 (R-5/01)
This form is authorized as outlined by the Charitable Games Act. Disclosure of this information is REQUIRED. Failure to provide information could
result in a penalty. This form has been approved by the Forms Management Center.
IL-492-2137
Page 1 of 3
Step 3: Figure the net proceeds from your events
Gross proceeds
1Write the gross proceeds from Step 2, Line 1 (i.e., Event 1). 1 _______________|_____
2Write the gross proceeds from Step 2, Line 2 (i.e., Event 2). 2 _______________|_____
3Write the gross proceeds from Step 2, Line 3 (i.e., Event 3). 3 _______________|_____
4Write the gross proceeds from Step 2, Line 4 (i.e., Event 4). 4 _______________|_____
5Add Lines 1 through 4. This is the total gross proceeds.
This amount must equal the amount on Step 2, Line 5.
5 _______________|_____
Costs
6
Write the player cash winnings from Event 1.
_______________|_____
Write the player cash winnings from Event 2.
Write the player cash winnings from Event 3.
9
Write the player cash winnings from Event 4.
10
Add Lines 6 through 9. This is the total player winnings paid in cash.
10 _______________|_____
11
Write the facility lease amount from Event 1.
12
Write the facility lease amount from Event 2.
13
Write the facility lease amount from Event 3.
14
Write the facility lease amount from Event 4.
15
Add Lines 11 through 14. This is the total facility lease amount.
15 _______________|_____
16
Write the equipment rental amount from Event 1.
17
Write the equipment rental amount from Event 2.
18
Write the equipment rental amount from Event 3.
19
Write the equipment rental amount from Event 4.
20Add Lines 16 through 19.
This is the total amount paid for equipment rental.
20 _______________|_____
21
Write any miscellaneous costs from Event 1.
21 _______________|_____
Description
Amount
____________________
__________________|_____
22
Write any miscellaneous costs from Event 2.
22 _______________|_____
23
Write any miscellaneous costs from Event 3.
23 _______________|_____
24
Write any miscellaneous costs from Event 4.
24 _______________|_____
25
Add Lines 21 through 24. This is the total miscellaneous cost.
25 _______________|_____
26
Add Lines 10, 15, 20, and 25. This is the total cost.
26 _______________|_____
Net proceeds
27
Subtract Line 26 from Line 5. This is the net proceeds from your events.
27 _______________|_____
Page 2 of 3
Step 4: Complete the following information
1For each event, write the charitable game provider’s license number issued to the facility where you held the event and the charitable game supplier’s license number issued to the entity from which you purchased or leased charitable game equipment or supplies.
Event 1
CP - ____________
CS - ____________
Event 2
Event 3
Event 4
2Write next to each game the number of stations you operated.
______ Bang
______ Gin rummy
______ Beat the dealer
______ Hold-em poker
______ Big six
______ Keno
______ Blackjack
______ Merchandise wheel
______ Chuck-a-luck
______ Poker
______ Craps
______ Pull tabs
______ Five-card stud poker
______ Roulette
3How many people received chips at your event?
_________________
4Did you charge admission or receive any other payment for entry onto the premises where the charitable game event was held?
If you answer “yes,” how many people paid admission, and what was the amount of the charge?
Number of paid admissions
_____________
Charge per admission
$_____________
5List every noncash prize awarded at your event and the amount you paid for each prize. If the prize was donated, write the donor’s name. Attach additional sheets if necessary.
Prize ___________________
Amount paid
$__________
Donor’s name
___________________________________
6Did you hire anyone to provide security at the events?
If “yes,” write the names of all individuals and the amount you paid to each. Attach additional sheets if necessary. Name __________________________________________
Amount paid $____________
Name __________________________________________
Step 5: Sign below
Under penalties of perjury, I state that I have examined this return and, to the best of my knowledge, it is true, correct, and complete.
__________________________________________________
(_____)__________________________
______________
Officer’s signature
Phone
Date
Paid tax preparer’s signature
Include your payment for the amount written on Step 2, Line 8.
Mail this return and your payment to:
CHARITABLE GAME TAX
ILLINOIS DEPARTMENT OF REVENUE PO BOX 19019
SPRINGFIELD IL 62794-9019
If you have questions about
Steps 1 and 2 of this return, call 217 524-5407 Steps 3 and 4 of this return, call 217 524-4164 your charitable game license, call 217 524-4164
weekdays between 8:00 a.m. and 4:30 p.m.
Page 3 of 3
When filling out the Illinois RCG-18 form, there are important guidelines to follow. Here’s a list of things you should and shouldn’t do:
The Illinois RCG-18 form is essential for reporting charitable game events and calculating the associated tax. Along with this form, several other documents are commonly used to ensure compliance with state regulations. Below is a list of these documents, each playing a vital role in the process.
Each of these documents plays a critical role in the successful operation of charitable game events in Illinois. Properly completing and submitting these forms helps organizations maintain compliance and avoid penalties, ensuring that their charitable efforts can continue effectively.
Understanding the Illinois RCG-18 form can be challenging. Here are five common misconceptions that people often have about this form:
Being aware of these misconceptions can help ensure that your organization complies with Illinois regulations and avoids unnecessary penalties.
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