South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-3930 — Conditions under which bingo not considered lottery
The game of bingo is not a lottery when:
(1) the nonprofit organization conducting the game has completed the application as described in Section 12-21-3940 and the application has been approved by the department;
(2) the promoter under contract with the nonprofit organization is licensed properly with the department;
(3) the nonprofit organization presents to the department upon application a certified copy of the statement issued by the Internal Revenue Service exempting it from federal income taxation;
(4) the game is conducted in accordance with the provisions of Sections 12-21-3990 and 12-21-4000 and approved cards are used.
Source: official text