Funding

SHORT VERSION

• Do you sell tickets before the date of the draw? Get a Class A license (and post it at the event).

• Tickets sold the same day as the draw? Get a Class B license (and post it at the event).

• If a winner goes home with prize(s) with a total fair-market value of $600 or more, there's tax reporting to do!

• If you raise over $50,000, there's a LOT more reporting you need to do.

• Make sure all tickets are "identical in form" and winners have an equal chance of winning.

• Age limits on a prize? LABEL VERY CLEARLY.

Legal raffles:

• Single-container (big raffle, deck of cards, 50/50, etc.)

• Multiple-container (basket raffle, same-day only)

• Calendar raffle

• Duck race

NOTE: Skill games are allowable, and are not covered under raffle law.

Get the Right State License(s)

General Requirements

• Any winner determined by drawing has to have an equal opportunity to win.

• Must have a license, UNLESS it's a 50-50 raffle limited to group/organization members, AND the prize is valued less than $500.

• Appropriate license(s) must be available to view at the event.

• If a person wins prizes worth at least $600, keep a record of their name, address, and the prizes won, for at least 12 months.

• If you receive more than $50,000, you must supply a list of winners' names, addresses, and prizes won worth $100 or more.

• Each year, report on all raffle activity for the previous 12 months.

Class A License: Sell ahead of time; renew annually, $25

• Single-container raffle OR calendar OR plastic/rubber duck race.

• Sell tickets on days other than the day of the drawing.

• Can sell equal shares of one ticket to more than one purchaser.

• Tickets/calendars must be identical in form and include: license number; name & address of organization; price of ticket (and discounted price for multiples); room for purchaser's name & address; date, time, and place of each drawing; and list of each prize worth over $1,000.

Class B License: Same-day sales; renew annually, $25

• Single container, multiple container raffle, OR plastic/rubber duck races

• Sell tickets same-day OR other days, IF people receive their tickets the day of the drawing

• All tickets must be identical in form

• Winners may or may not be present (up to the organization)

References:

• WI Office of Charitable Gaming (apply for licenses, check your status)

• WI Statute 563: Bingo and Raffle Control 

High-Value Prize Reporting, Federal

Winnings = fair market value of prize - the cost of the winning ticket.

To minimize reporting requirements, keep winnings less than $600 value.

If winnings are valued over $5,000:

1. Recipient fills out IRS Form 5754. Keep a copy of this form for 4 years, available for IRS inspection.

   • If they provide their SSN, withhold 25% of the cash prize.

   • If they do not provide their SSN, withhold 28% of the cash prize.

   • If you pay the withholding, withhold 33.33% of the cash prize.

2. If non-cash prize: same as above, but recipient pays the percentage of the fair market value to the organization.

3. Issue W-2 G to recipient by Jan 21 of year after winning.

4. Transmit W-2 Gs to IRS using form 1096 before Mar 1 of that year.

If winnings are valued at least $600, AND the payout is at least 300x the cost of a ticket:

1. Recipient fills out IRS Form 5754. Keep a copy of this form for 4 years, available for IRS inspection.

2. Issue W-2 G to recipient by Jan 21 of the year after drawing.

3. Transmit W-2 Gs to IRS using form 1096 before Mar 1 of the year after drawing.

References:

• IRS: About Form W-2 G

• IRS: About Form 5754

Open Grants

• Always open: Gary Sinise Foundation First Responders Outreach Grant; Equipment and Training for Law Enforcement, Fire Fighting, EMS, and Search and Rescue Organizations. May apply once per calendar year. Priority to volunteer and underfunded departments.

Quarterly Grants

• Application opens 1/9/25, 4/3/25, 7/10/25, 10/9/25: Firehouse Subs Public Safety Foundation; Lifesaving equipment and prevention education tools to first responders and public safety organizations. Wait 3y before applying again. Typically $15,000 - $25,000, max 600 applications accepted each quarter.

Annual Grants

• Jan - Feb: DSPS Firefighter Training Grant; up to $25,000, use for firefighter recruitment and training programs for middle and high school age youth.

• 3/11/24 to 4/12/24: FEMA Staffing for Adequate Fire and Emergency Response (SAFER); use for hiring or recruitment/retention

• May 1 - June 15: WPS Rewarding Responders Grant; up to $2,000, use for Lifesaving equipment or professional development/training. Cannot win 2 years in a row, must provide emergency response in WPS service area (see map)

• May - July: Wisconsin DNR Forest Fire Protection (FFP); 50% cost-share grant. Use to improve initial-attack fire suppression capabilities on forest fires.

• May 1 - Aug 15: Leary Firefighters Foundation; Training, Equipment, and Technology for Fire Departments. $2,500 to $25,000.

• Nov to Dec: FEMA Assistance to Firefighters (AFG); Equip and train emergency personnel, enhance efficiencies, and support community resilience.

Generic/to sort

• Grants.gov 

• Find Grant Funding | HRSA 

• Federal Funding (naemt.org) 

• Wisconsin Emergency Management

• USDA Loan & Grant Program 

• Centers for Medicare & Medicaid Services (CMS)

• ON HOLD; FM Global Fire Prevention Grant Program; Pre-incident Planning, Fire Prevention Education/Training, Arson Prevention/Fire Investigation

• USDA Loan & Grant Program