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SGOC & Raffle Guidance Update

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SMALL GAMES OF CHANCE (SGOC) & RAFFLE GUIDANCE UPDATE

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In late 2025, Scouting America released updated guidance related to the use of Small Games of Chance (SGOC) and raffles within councils, districts, and units.

After careful review by the Laurel Highlands Council Board of Directors, the council has determined that it will not adopt these updated national guidelines at this time.

This decision follows extensive evaluation of the operational, legal, financial, and compliance obligations associated with implementing SGOC activities under the council structure.

Why This Decision Was Made

Small Games of Chance and raffle activities create significant compliance responsibilities for organizations conducting them, including obligations related to:

• State and county licensing requirements
• Pennsylvania Small Games of Chance regulations
• IRS reporting and tax compliance
• Financial tracking and reconciliation
• Auditing and recordkeeping standards
• Organizational liability and risk management

The Board’s priority is to ensure that fundraising activities conducted under the council’s umbrella remain compliant, manageable, and protective of our chartered organizations, volunteers, districts, and the council as a whole.

District-Level Exception Process

District-level activities supporting Friends of Scouting (FOS) goals may request approval to conduct SGOC or raffle activities on a limited, case-by-case basis.

All requests must receive prior written approval from:

1. Chief Development Officer
2. Chief Financial Officer

Approval is not guaranteed and will depend on the district’s ability to demonstrate full compliance with all applicable laws, licensing requirements, and financial controls.

Requirements for Consideration

Districts seeking approval should be prepared to provide:

• Event description and purpose
• Responsible volunteers and leadership contacts
• Licensing and permitting documentation
• Financial tracking and reconciliation plans
• Reporting procedures
• Compliance plan for applicable state and federal regulations

Frequently Asked Questions

Can units conduct raffles or Small Games of Chance activities?
At this time, the Laurel Highlands Council is not adopting the updated Scouting America guidance allowing these activities under the council structure.

Are any exceptions allowed?
Potentially, yes. District-level activities specifically supporting Friends of Scouting goals may request approval through a formal review process.

Who approves district requests?
All requests require prior written approval from both the Chief Development Officer and the Chief Financial Officer.

Why is the council taking this position?
The council’s decision is based on the complexity of state gaming laws, licensing requirements, IRS compliance obligations, and financial oversight responsibilities associated with SGOC activities.

What types of compliance issues are involved?
These activities may require state licensing, financial reporting, tax documentation, audit procedures, and adherence to Pennsylvania gaming laws and IRS regulations governing charitable organizations.

What fundraising options are still encouraged?
Traditional fundraising methods that align with council policies and established compliance standards remain encouraged. The council service center can help units and districts identify approved fundraising opportunities.

Who should I contact with questions?
Please contact the Laurel Highlands Council service center for guidance, clarification, or to discuss a potential district-level proposal.

[/et_pb_text][et_pb_button button_url="https://lhc.trailblazewebsites.com/wp-content/uploads/2024/03/Unit-Money-Earning-Application.pdf" button_text="Unit Fundraising Application" _builder_version="4.27.6" _module_preset="default" hover_enabled="0" global_colors_info="{}" disabled_on="on|on|on" disabled="on" sticky_enabled="0"][/et_pb_button][et_pb_accordion open_toggle_text_color="#005596" open_toggle_background_color="rgba(0,85,150,0.2)" closed_toggle_background_color="#e5e5e5" icon_color="#005596" disabled_on="on|on|on" _builder_version="4.27.6" _module_preset="default" toggle_text_color="#373737" toggle_level="h3" toggle_font="Roboto|||on|||||" custom_margin="50px|||||" disabled="on" global_colors_info="{}"][et_pb_accordion_item title="MATCHING GIFTS" open="on" _builder_version="4.16" _module_preset="default" global_colors_info="{}"]

Maximizing your donation to Scouting is easy with a matching gift program!

Many corporations match employee contributions made to the Scouting America. Each company’s program varies but some will double or even triple the amount of your contribution. Some companies even make financial contributions for volunteering time to Scouting.  Volunteer time is money with volunteer grants. 

Numerous local companies recognize volunteer time through the donation of cash grants to nonprofits in which their employees volunteers.  This means that for each hour of volunteer time, employers donate funds to support the Laurel Highlands Council, Scouting America. 

Enter your company below to get started!

PROCESS:

1. Make your gift to the Laurel Highlands Council, Scouting America
2. Complete a Matching Gift form available from your employer (Human Resources)
3. Send in your Matching Gift Application to Laurel Highlands Council, 1275 Bedford Avenue, Pittsburgh, PA 15219.

[/et_pb_accordion_item][et_pb_accordion_item title=”MEMORIALS & TRIBUTES” _builder_version=”4.23.4″ _module_preset=”default” global_colors_info=”{}” open=”off”]

Memorial and tribute contributions are gifts to the Laurel Highland Council’s endowment and are a gratifying way for individuals, businesses, or groups to remember special friends. Your special donation in memory or honor of an extraordinary individual in your life will be acknowledged and handled with great care. Tributes are suitable for special occasions such as birthdays, anniversaries, holidays, or to recognize a youth who has achieved the rank of Eagle Scout.

To make a gift to the Laurel Highlands Council in honor of or in recognition of someone special in your life please fill out the form below.

Make a memorial contribution.

[/et_pb_accordion_item][et_pb_accordion_item title=”ENDOWMENT GIVING” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}” open=”off”]

Scouting helps young men and women build character, citizenship and fitness. Developing youth who are physically strong, mentally awake, morally straight, has been the work of the Scouting America since 1910. Our efforts will be even more important in coming years.

Learning from exemplary leaders, engaging programs, and timeless values, Scouts work to improve themselves and their communities. For many, positive attitudes and attributes learned as a youth will continue throughout life. Today’s Scouts will become tomorrow’s leaders in the trades and professions, business, education, government, and all walks of life.

Encouraging gifts to the Laurel Highlands Council endowment is one of our highest priorities. A gift to endowment ensures that the Council can continue to offer the outstanding programs we now have and grow to meet the needs of our youth and community for the next 100 years.

For the donor, a gift to endowment says, “Scouting is important to me and my family.” It says that Scouting truly is a movement with a mission for me. It is more than an organization; it is a way of life. It is what we say and do in the spirit of the Scout Oath and Law. The Laurel Highlands Council Endowment exists to ensure the Council’s long-term financial health. Your support will help us meet the current and future goals of the Laurel Highlands Council.

For more information, please contact the Development Department at 412.325.7910.

[/et_pb_accordion_item][et_pb_accordion_item title=”JAMES E. WEST FELLOWSHIP” _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}” open=”off”]

A gift to our local council, designated by the donor to the Council Endowment Fund, qualifies for membership as a James E. West fellow.  The gift must be in addition to — and not replace or dimish — the donor’s annual Friends of Scouting support. A minimum gift of $1000 in cash or marketable securities qualifies for the Bronze level membership.  Donors may make cumalitive gifts to reach Silver, Gold, and Diamond member levels.  For example, 5 years of giving at the Bronze level would qualify for the Silver level membership.  Many individuals and corporations make these gifts either on behalf of someone else — such as in honor of an Eagle Scout, Silver Beaver recipient, a retirement, a special accomplishment, or anniversary — or in memory of a special individual.

Download the James E. West Application here.

For more information, please contact Tracey Burkey.

[/et_pb_accordion_item][et_pb_accordion_item title=”PLANNED GIVING” _builder_version=”4.23.4″ _module_preset=”default” global_colors_info=”{}” open=”off”]

As a donor to the Laurel Highlands Council, you can use your giving to achieve personal goals, enhance your financial security, and to help shape the future of Scouting. Planned giving includes several ways for you to include charitable giving in your total financial plan. There are advantageous tax treatments of gifts under both state and federal law. Planned giving can help you maximize these tax benefits.

Tax advantages can often make it possible for you to provide a greater gift than you thought possible, while also benefiting your family and heirs. Many donors and supporters of Scouting have chosen planned giving to show their interest in supporting Scouting beyond their lifetime, while realizing some tax benefits today.

The Scouting America can work with you to personalize a plan most beneficial to you and your family.

For additional resource or for a full list of how your planned gift can make a difference, please click here.

Popular Gifts That Cost Nothing Now

• Wills and Living Trusts
• Beneficiary Designations

Income Gifts That Pay An Income and Provide a Tax Deduction

• Charitable Gift Annuity
• Charitable Remainder Trust

Smart Ways to Give -Other Advantageous Gift Plans

• Create a Fund That Will Make a Gift Forever
• Memorial and Tribute Gifts
• Donor Advised Fund

If you or your financial advisor would like more information, please contact the Development Department at 412.325.7910.

As with all financial decisions, a planned gift should be designed with care. A planned giving professional should work closely and confidentially with you to ensure that your gift achieves your individual goals, and expresses your personal vision. 

Explore the many ways to give by visiting the BSA’s National Foundation website.

EXAMPLE BEQUEST

Please feel free to change the numbers or percentages as you desire.

1. Bequest of cash:  “I bequeath the sum of $10,000 to The Laurel Highlands Council, Scouting America.”
2. Bequest of a percent of the estate:  “I devise and bequeath 20% of the remainder and residue of property owned at my death, whether real or personal, and wherever located to The Laurel Highlands Council, Scouting America .”
3. Contingent Bequest:  “If my brother John Doe survives me, I devise and bequeath 20% of the remainder and residue of property owned at my death, whether real or personal, and wherever located to John Doe. If John Doe does not survive me, then I devise and bequeath 20% of my residuary estate, whether real or personal property and wherever located to The Laurel Highlands Council, Scouting America.”

[/et_pb_accordion_item][et_pb_accordion_item title=”NON-CASH GIFTS” _builder_version=”4.23.4″ _module_preset=”default” global_colors_info=”{}” open=”off”]

You can help ensure the success of Scouting in the Laurel Highlands Council with meaningful non-cash gifts by donating vehicles, stocks, bonds, mutual funds, securities, uniforms, camping equipment and even more to Scouting!

For additional information, please email the Development Department at LHC527@scouting.org.

[/et_pb_accordion_item][et_pb_accordion_item title=”Vehicle Donation” _builder_version=”4.23.4″ _module_preset=”default” global_colors_info=”{}” open=”off”]

The benefits last a lifetime! Participation in the tax-deductible vehicle donation program, whether it comes from the donation of fleet vehicles, work trucks or forklifts – virtually anything with a motor or wheels – the money helps the Scouts fund programs that shape our future leaders. Just one donation can become hundreds and even thousands of dollars the Laurel Highlands Council can use to give America’s youth a chance to build self-confidence, serve their community, and grow through new experiences.

Participating in the Scouting America’s vehicle donation program is simple and straightforward. For more information or to initiate the process of donating a vehicle, visit OneCarHelpsScouts.com or call (855) 272-1227.

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Trail Markers.

GIVING

ALUMNI

E.I.T.C.

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Find recruitment tools and forms to make your recruitment season an easy, but a successful one! 

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