### Question
How is the "bingo game" defined?


### Answer
The term **bingo game** is defined in *26 U.S.C. § 513* as follows -

> any game of bingo—



(A) of a type in which usually—



(i) the wagers are placed,



(ii) the winners are determined, and



(iii) the distribution of prizes or other property is made,


  

in the presence of all persons placing wagers in such game,



(B) the conducting of which is not an activity ordinarily carried out on a commercial basis, and



(C) the conducting of which does not violate any State or local law

#### Citation:
  - *26 U.S.C. § 513*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART III-TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS**

