The Commonwealth of Massachusetts
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PETITION OF:
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In the Year Two Thousand and Seven.
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Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
The 8th paragraph of section 7A of chapter 271 of the General Laws, as appearing in the 2004 Official Edition, is hereby amended by adding the following sentence:-
Any non profit charitable organization whose officers and directors are volunteers, and whose sole mission is to support community residents, when conducting a raffle or bazaar for charitable purpose, shall be exempt from filing a return with the lottery commission and further exempt from the five per cent tax on the gross proceeds derived from such raffle or bazaar.