If you work and collaborate with multiple not-for-profit organizations in the province of Alberta, there is a good chance that you would be aware of the funding that is provided by the Alberta Gaming Liquor and Cannabis Commission [AGLC].
The AGLC is an organization that is responsible for administering activities in Alberta that are centered around gambling, selling alcoholic drinks and cannabis products. They regulate and oversee the licensing of casinos, liquor stores, bars, nightclubs, restaurants and cannabis stores. As part of their corporate social responsibility, the AGLC distributes a portion of the pooled casino revenues to qualifying not-for-profit organizations who can then spend that money on transactions that help them to fulfill their organization’s philanthropic objectives.
A non-profit organization has to apply to the AGLC to be approved for eligibility. Once approved and assuming that the organization complies with AGLC’s rules, the organization will be eligible to receive funding from the AGLC once in every eighteen month or two-year cycle. In return, the non-profit organization must provide volunteers to work in the cashier section during the allotted casino shifts. Volunteers do not need to have any prior experience however they will ideally need to have a clean criminal record. Exceptions to prior criminal history will be determined by the AGLC during the application process. The volunteer tasks are straightforward. The cashier will be responsible for exchanging casino chips for cash, delivering casino chips to a gambling table, observing cash counts and counting the chips and money at the end of the shift. All of this might sound intimidating if you have never done this before, however the organization has to hire a licensed casino advisor to guide and supervise the volunteers. In addition, the casino staff will accompany you and tell you what needs to be done. Volunteering for a non-for-profit organization’s casino event is a really fun way to gain insight into the casino operations and to meet interesting people and build network connections.
The AGLC guidelines has a list of rules for eligibility. To summarize the gist of it, the organization must be a registered charity or not-for-profit organization that provides value to the public. The value can be in the areas of sport, art, culture, religion or humanitarian causes. At least 75% of the board members must be volunteers. The organization must not be involved in activities of a commercial nature or where the interests of a select group of members are being served.
The AGLC guidelines also mention a number of categories where organizations are allowed to spend the proceeds of the payout that they receive. Some of the categories include spending on programming costs for hosting a workshop or conference, artists and presenters for the organization’s programs, volunteer expenses, marketing activities that are directly related to the non-profit or charity’s activities, materials and supplies. Effective from 1 April 2025, organizations are now permitted to spend up to 30% of the AGLC payout on administration expenses. These include categories such as accounting, marketing, utilities, office expenses and other overheads which are necessary to keep an organization up and running. The spending limit for renovations of facilities has been increased to $100 000.
An organization will have up to thirty-six months from the date of receiving the proceeds from the AGLC to spend it on approved transactions. If it fails to do so, the AGLC may request the unspent money to be returned to them or to be donated to another non-profit or charitable organization. If an entity wants to spend the proceeds on something that is not covered by the AGLC spending guidelines, they can write to the AGLC to obtain written approval prior to spending on their activity.
At the end of each financial year, every entity that receives funding from the AGLC will have to complete a financial report detailing how the proceeds were spent. In addition to the report, bank statements, invoices, receipts and other supporting documentation will have to be submitted to the AGLC auditors for an annual audit. Failure to comply with this requirement will result in the entity being disqualified and will have to return the money that it had previously received.
In general, complying with AGLC’s financial reporting and spending requirements are not difficult if you have a knowledgeable accountant who is experienced with AGLC rules and guidelines. If you are a qualifying not-for-profit or charitable organization based in Alberta that is in need of funding, consider exploring the possibility of AGLC funding to supplement your existing funds and to boost the potential of your organizations ability to make a powerful impact in the community.
