§ 6-21. Certain organizations not required to qualify with IRS.

(a)

The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:

Booster club means an organization which promotes and supports the activities, functions, or programs of a public or a private nonprofit elementary or secondary school in this state and which has been designated by the school board of the parish or city in which such school is located to collect funds in the name of that school. Only one such organization shall be designated for each school.

Civic or service association means an organization domiciled in this state which is operated for the purpose of promoting the social welfare or providing service to the community and which has derived $5,000.00 or less in gross receipts from its charitable game of chance during the prior calendar year.

Mardi Gras carnival organization means an organization domiciled in this state which presents pre-Lenten festivities, including street parades, and which has received a permit to parade from a municipal or parish governing authority.

Parent-teacher association means an organization which is composed of teachers and parents of children enrolled in a public or private nonprofit elementary or secondary school in this state and which has been designated by the school board of the parish or city in which such school is located to collect funds in the name of that school. Only one such organization shall be designated for each school.

Volunteer fire company means an organization which has been engaged by the governing authority of a parish, municipality, or fire protection district to provide fire protection services to the area of this state under its jurisdiction and which is composed predominantly of individuals who provide such services voluntarily and without compensation.

(b)

Notwithstanding the provisions of subsection (a) of this section, the following organizations, as defined herein, may hold and operate the specific kind of games of chance enumerated in subsection (a) of this section without the requirement that any such organization qualify with the Internal Revenue Service for an exemption from federal income tax as specified by state law: Mardi Gras carnival organizations, civic or service associations, volunteer fire companies, booster clubs, and parent-teacher associations.

(Code 1985, § 25-2(d); Ord. No. 2891, 8-12-1992)