Related Topics:

Gambling & Amusement Devices

NOTICE: The Iowa Department Inspections, Appeals, and Licensing (DIAL) website is available only for filing an online annual gambling report. If you want to apply for a social or charitable gambling license, you will need to fill out a paper application. Please download the appropriate application located in the drop-down areas below. Mail the completed packet including payment to our office. 

You may obtain a paper copy of the annual gambling report by contacting our office either by phone at 515.281.6848 or by email at This report is due on Jan. 31 each year and covers the previous calendar year. A notice is mailed in early January each year to all nonprofit organizations that had a license at any point during the reporting period. The notice includes instructions on where and how to complete the annual report.

The Social and Charitable Gambling Unit administers Iowa Code Chapter 99B, which regulates games of skill or chance, raffles, bingo, social gambling and amusement devices. Qualified organizations may obtain a social or charitable gambling license to conduct fund-raising activities benefiting educational, civic, public, charitable, patriotic, or religious purposes.

Sales Tax Information

Gambling receipts are subject to Iowa sales tax, even for nonprofit organizations. All taxes are payable to the Iowa Department of Revenue, and should not be submitted to DIAL. More information about taxes on gambling receipts can be found on the Iowa Department of Revenue website