Tenn. Code Ann. § 4-51-137
Establishment of mechanism for lottery ticket winner to make charitable contribution
Year: 2026Length: 270 words
The board, in coordination with the secretary of state, shall establish a mechanism whereby a lottery ticket winner of a drawing-style game may, upon redemption of prize money of one million dollars ($1,000,000) or more, make a charitable contribution of ten percent (10%) of the total prize money, either before taxes or after payment of taxes and fees, to a 501(c)(3) or 501(c)(19) nonprofit organization that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code ( 26 U.S.C. § 501(c)(3) ) or Section 501(c)(19) of the Internal Revenue Code ( 26 U.S.C. § 501(c)(19) ), as applicable. The board shall carry out its duties under this section no later than January 1, 2019. This section does not apply to instant or scratch-off games. Acts 2018 , ch. 1022, § 1.
The board, in coordination with the secretary of state, shall establish a mechanism whereby a lottery ticket winner of a drawing-style game may, upon redemption of prize money of one million dollars ($1,000,000) or more, make a charitable contribution of ten percent (10%) of the total prize money, either before taxes or after payment of taxes and fees, to a 501(c)(3) or 501(c)(19) nonprofit organization that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code ( 26 U.S.C. § 501(c)(3) ) or Section 501(c)(19) of the Internal Revenue Code ( 26 U.S.C. § 501(c)(19) ), as applicable. The board shall carry out its duties under this section no later than January 1, 2019. This section does not apply to instant or scratch-off games.
Acts 2018 , ch. 1022, § 1.
- Cross-references to the US Code
- 26:501