In Kentucky many volunteer organizations and groups are organized by and support the educational mission of the University of Kentucky Cooperative Extension Service. These groups function under the advisory leadership of one or more county Extension agents and function within the policies and guidelines of Kentucky Cooperative Extension.    

Because all Extension groups are financially accountable to KCES and must choose the source from which tax exempt status will be derived, “Financial Guidelines for Kentucky Cooperative Extension Service County Groups” has been developed.  This site outlines the fiduciary responsibility of volunteer groups and gives specific information needed by each individual group.

Tax Exempt Status Overview
Financial Guidelines
Maintaining Auditable Records
Audit Committee Guidelines

CES Tax Exempt Talking Points

Gambling and Raffles

CG-Schedule A Application - special event form

According for KRS 238.535 and the Kentucky Department of Charitable Gaming all organizations that intend to use gambling, raffles and games of chance as a fundraiser must complete an application for approval at least 30 days in advance of scheduled events.  

 The application for CHARITY FUNDRAISING EVENT OR SPECIAL LIMITED CHARITY is considerably shorter than the normal application and there is a small processing fee of $25 that must accompany the application (2016)

 Most events should qualify as a “Charity Fundraising Event” as defined in KRS 238.505

 If you have questions please refer to the Kentucky Department of Charitable Gaming -