25 CFR § 543.4 - Does this part apply to small and charitable gaming operations?

---
identifier: "/us/cfr/t25/s543.4"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "25 CFR § 543.4 - Does this part apply to small and charitable gaming operations?"
title_number: 25
title_name: "Indians"
section_number: "543.4"
section_name: "Does this part apply to small and charitable gaming operations?"
chapter_name: "NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR"
subchapter_number: "D"
subchapter_name: "HUMAN SERVICES"
part_number: "543"
part_name: "MINIMUM INTERNAL CONTROL STANDARDS FOR CLASS II GAMING"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "25 U.S.C. 2702(2), 2706(b)(1-4), 2706(b)(10)."
regulatory_source: "77 FR 58712, Sept. 21, 2012, unless otherwise noted."
cfr_part: "543"
---


# 543.4 Does this part apply to small and charitable gaming operations?

(a) *Small gaming operations.* This part does not apply to small gaming operations provided that:

(1) The TGRA permits the operation to be exempt from this part;

(2) The annual gross gaming revenue of the operation does not exceed $3 million; and

(3) The TGRA develops, and the operation complies with, alternate procedures that:

(i) Protect the integrity of games offered;

(ii) Safeguard the assets used in connection with the operation; and

(iii) Create, prepare and maintain records in accordance with Generally Accepted Accounting Principles.

(b) *Charitable gaming operations.* This part does not apply to charitable gaming operations provided that:

(1) All proceeds are for the benefit of a charitable organization;

(2) The TGRA permits the charitable organization to be exempt from this part;

(3) The charitable gaming operation is operated wholly by the charitable organization's agents;

(4) The annual gross gaming revenue of the charitable operation does not exceed $3 million; and

(5) The TGRA develops, and the charitable gaming operation complies with, alternate procedures that:

(i) Protect the integrity of the games offered;

(ii) Safeguard the assets used in connection with the gaming operation; and

(iii) Create, prepare and maintain records in accordance with Generally Accepted Accounting Principles.

(c) *Independent operators.* Nothing in this section exempts gaming operations conducted by independent operators for the benefit of a charitable organization.