Bill Text: IN HB1155 | 2012 | Regular Session | Introduced
Bill Title: Charity gaming.
Spectrum: Partisan Bill (Republican 4-0)
Status: (Introduced - Dead) 2012-01-09 - First reading: referred to Committee on Public Policy [HB1155 Detail]
Download: Indiana-2012-HB1155-Introduced.html
Citations Affected: IC 4-32.2.
Synopsis: Charity gaming. Prohibits the Indiana gaming commission
(IGC) from adopting rules after June 30, 2012, that impose
requirements not specified by statute. Establishes an annual
comprehensive charity gaming license for national organizations and
foundations meeting certain eligibility requirements. Permits the
Indiana affiliates of a national organization or foundation to conduct
charity gaming events under a single annual comprehensive charity
gaming license. Prescribes the following: (1) Who may serve as an
operator or worker under the license. (2) The procedural requirements
for obtaining the license. (3) The requirements for conducting
particular events. (4) When a worker may purchase a raffle ticket at a
raffle event conducted under the license. (5) Limits on the frequency
of certain events. (6) The method of determining an organization's
initial license fee. (7) The method of determining an organization's
license renewal fee. Reduces from five years to three years the time an
organization must exist in Indiana before becoming eligible to obtain
a charity gaming license. Provides that the initial license fee for a
charity gaming license is $50 for licenses other than the annual
comprehensive charity gaming license. (Current law grants the IGC
discretion to establish the initial license fee at an amount that may not
exceed $50, which is the amount the IGC has selected.)
Effective: July 1, 2012.
January 6, 2012, read first time and referred to Committee on Public Policy.
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A BILL FOR AN ACT to amend the Indiana Code concerning
gaming.
(1) was founded before 1995;
(2) does not own real property in Indiana that is used to conduct allowable events;
(3) operates without profit to the organization's members;
(4) is exempt from taxation under Section 501 of the Internal Revenue Code;
(5) is related in both its mission and organization to a bona fide national organization; and
(6) has provided grants to Indiana organizations in aggregate amounts that annually exceed fifty thousand dollars ($50,000) in each of the three (3) calendar years preceding the calendar year in which the organization applies for a license under this article.
(1) was founded before 1995;
(2) does not own real property in Indiana that is used to conduct allowable events;
(3) operates without profit to the organization's members;
(4) is exempt from taxation under Section 501 of the Internal Revenue Code;
(5) has a national membership; and
(6) has been continuously in existence in Indiana for at least three (3) years.
(1) An Indiana chapter or other subdivision of a bona fide national organization that:
(A) does not own real property in Indiana that is used to conduct allowable events;
(B) operates without profit to the organization's members; and
(C) is exempt from taxation under Section 501 of the Internal Revenue Code.
(2) An association, whether incorporated or not, or a committee of Indiana residents authorized by a bona fide national foundation to conduct allowable events and other fundraising events for the benefit of the bona fide national foundation.
(1) A bona fide religious, educational, senior citizens, veterans, or civic organization operating in Indiana that:
(A) operates without profit to the organization's members;
(B) is exempt from taxation under Section 501 of the Internal Revenue Code; and
(C) satisfies at least one (1) of the following requirements:
(i) The organization has been continuously in existence in Indiana for at least
(ii) The organization is affiliated with a parent organization that has been in existence in Indiana for at least
(iii) The organization has reorganized and is continuing its mission under a new name on file with the Indiana secretary of state and with a new tax identification number after having satisfied the requirements set forth in either item (i) or (ii).
(2) A bona fide political organization operating in Indiana that produces exempt function income (as defined in Section 527 of the Internal Revenue Code).
(3) A state educational institution (as defined in IC 21-7-13-32).
(4) A bona fide national organization operating in Indiana.
(5) A bona fide national foundation.
(b) For purposes of IC 4-32.2-4-3, a "qualified organization" includes the following:
(1) A hospital licensed under IC 16-21.
(2) A health facility licensed under IC 16-28.
(3) A psychiatric facility licensed under IC 12-25.
(4) An organization defined in subsection (a).
(c) For purposes of IC 4-32.2-4-10, a "qualified organization" includes a bona fide business organization.
(d) Evidence that an organization satisfies subsection (a)(1)(C)(iii) includes:
(1) evidence of the organization's continued use of a service mark or trademarked logo associated with the organization's former name;
(2) evidence of the continuity of the organization's activities as shown in the federal income tax returns filed for the organization's five (5) most recent taxable years;
(3) evidence of the continuity of the organization's activities as shown by the five (5) most recent annual external financial reviews of the organization prepared by a certified public accountant; or
(4) any other information considered sufficient by the commission.
(e) Unless the construction is plainly repugnant to the intent of the general assembly or the context of the statute, "qualified organization" includes an Indiana affiliate of a bona fide national organization or bona fide national foundation.
JULY 1, 2012]: Sec. 3. (a) Subject to subsection (c), the commission
shall may adopt rules under IC 4-22-2 for the following purposes:
(1) Administering this article.
(2) Establishing the conditions under which charity gaming in
Indiana may be conducted, including the manner in which a
qualified organization may supervise a euchre game conducted
under IC 4-32.2-5-14(b).
(3) Providing for the prevention of practices detrimental to the
public interest and providing for the best interests of charity
gaming.
(4) Establishing rules concerning inspection of qualified
organizations and the review of the licenses necessary to conduct
charity gaming.
(5) Imposing penalties for noncriminal violations of this article.
(6) Establishing standards for independent audits conducted under
IC 4-32.2-5-5.
(b) The commission may adopt emergency rules under
IC 4-22-2-37.1 if the commission determines that:
(1) the need for a rule is so immediate and substantial that
rulemaking procedures under IC 4-22-2-13 through IC 4-22-2-36
are inadequate to address the need; and
(2) an emergency rule is likely to address the need.
(c) After June 30, 2012, the commission may not adopt a rule
that requires a qualified organization:
(1) to:
(A) submit to an inspection; or
(B) file a form or other documentation;
that is not required by this article; or
(2) to comply with any other requirement that is not imposed
by this article.
(d) Subsection (c) may not be construed to restrict the ability of
the commission to investigate an alleged violation of a rule of the
commission that is in effect on July 1, 2012. The commission may
take any enforcement action authorized by this article with respect
to any rule of the commission that is in effect on July 1, 2012.
the commission. An organization applying for an annual
comprehensive charity gaming license must submit an application
under section 19 of this chapter.
(b) Except as provided in subsection (c), the application must
include the information that the commission requires, including the
following:
(1) The name and address of the organization.
(2) The names and addresses of the officers of the organization.
(3) The type of event the organization proposes to conduct.
(4) The location where the organization will conduct the
allowable event.
(5) The dates and times for the proposed allowable event.
(6) Sufficient facts relating to the organization or the
organization's incorporation or founding to enable the commission
to determine whether the organization is a qualified organization.
(7) The name of each proposed operator and sufficient facts
relating to the proposed operator to enable the commission to
determine whether the proposed operator is qualified to serve as
an operator.
(8) A sworn statement signed by the presiding officer and
secretary of the organization attesting to the eligibility of the
organization for a license, including the nonprofit character of the
organization.
(9) Any other information considered necessary by the
commission.
(c) This subsection applies only to a qualified organization that
conducts only one (1) allowable event in a calendar year. The
commission may not require the inclusion in the qualified
organization's application of the Social Security numbers of the
workers who will participate in the qualified organization's proposed
allowable event. A qualified organization that files an application
described in this subsection must attach to the application a sworn
statement signed by the presiding officer and secretary of the
organization attesting that:
(1) the workers who will participate in the qualified organization's
proposed allowable event are eligible to participate under this
article; and
(2) the organization has not conducted any other allowable events
in the calendar year.
license to a qualified organization upon the organization's submission
of an application and payment of a fee determined under IC 4-32.2-6.
The license must authorize the qualified organization to conduct bingo
events, charity game nights, raffle events, gambling events licensed
under section 16 of this chapter, and door prize events, and to sell pull
tabs, punchboards, and tip boards. The license must state the location
and the dates, not exceeding five (5) consecutive days, on which these
activities may be conducted.
(b) Except as provided in IC 4-32.2-5-6(c) and IC 4-32.2-5-29, a
qualified organization may not conduct more than one (1) festival each
year.
(c) The raffle event authorized by a festival license is not subject to
the prize limits set forth in this chapter. Bingo events, charity game
nights, and door prize events conducted at a festival are subject to the
prize limits set forth in this chapter.
(b) A charity game night license may also authorize a qualified organization to:
(1) conduct raffle events and door prize drawings; and
(2) sell pull tabs, punchboards, and tip boards;
at the charity game night.
(c) A raffle license or an annual raffle license may also authorize a qualified organization to conduct door prize drawings and sell pull tabs, punchboards, and tip boards at the raffle event.
(d) A door prize license or an annual door prize license may also authorize a qualified organization to conduct a raffle event and to sell pull tabs, punchboards, and tip boards at the door prize event.
(e) A PPT license may also authorize a qualified organization to conduct on the premises described in section 16.5(b) of this chapter winner take all drawings and other qualified drawings in the manner required by IC 4-32.2-5-26.
(f) An annual comprehensive charity gaming license issued under section 20 of this chapter may also authorize a qualified organization to:
(1) sell pull tabs, punchboards, and tip boards; and
(2) conduct raffle events and door prize drawings;
at an allowable event in accordance with subsections (a) through
(d).
(b) The application must include the information the commission requires, including the following:
(1) The name and address of the organization.
(2) The names and addresses of the officers of the organization.
(3) The types of events the organization proposes to conduct.
(4) The mailing address of each Indiana affiliate of the organization.
(5) A description of the location and type of allowable events the organization's Indiana affiliates plan to conduct.
(6) Sufficient facts relating to the organization or the organization's incorporation or founding to enable the commission to determine whether the organization is a bona fide national organization or a bona fide national foundation.
(7) The name of each proposed operator and sufficient facts relating to the proposed operator to enable the commission to determine whether the proposed operator is qualified to serve as an operator.
(8) A sworn statement signed by the presiding officer and secretary of the organization attesting to the eligibility of the organization for a license, including the nonprofit character of the organization.
(1) bona fide national organization; or
(2) bona fide national foundation.
(b) The commission may issue an annual comprehensive charity gaming license to a qualified organization if:
(1) the provisions of this section are satisfied; and
(2) the organization:
(A) submits an application in compliance with section 19 of this chapter; and
(B) pays a fee in the amount determined under IC 4-32.2-6.
(c) The commission may hold a public hearing to obtain input on the proposed issuance of an annual comprehensive charity gaming license to an applicant that has never held a license issued under this section.
(d) A license issued under this section:
(1) may authorize the qualified organization to conduct allowable events through the organization's Indiana affiliates on more than one (1) occasion during a period of one (1) year;
(2) must state the expiration date of the license; and
(3) may be reissued annually upon the submission of an application for reissuance on the form established by the commission and upon the licensee's payment of a fee in the amount determined under IC 4-32.2-6.
(e) Notwithstanding subsection (d)(3), the commission may hold a public hearing for the reissuance of an annual comprehensive charity gaming license if the commission receives at least ten (10) protest letters concerning the qualified organization's charity gaming operations.
(1) must be qualified to serve as an operator under this article; and
(2) in the case of a qualified organization holding an annual comprehensive charity gaming license issued under IC 4-32.2-4-20, must be a member of the Indiana affiliate conducting the particular event.
(b) A qualified organization holding an annual comprehensive charity gaming license may do the following:
(1) Designate an individual qualified under subsection (a)(2) to serve as the operator of allowable events conducted by two (2) or more Indiana affiliates of the qualified organization.
(2) Designate a full-time employee of the qualified organization as the operator of an allowable event conducted by an Indiana affiliate of the qualified organization if the
employee is qualified under subsection (a)(2).
(b) The commission shall, by rule, require a qualified organization to deposit funds received from an allowable event in a separate and segregated account set up for that purpose. A qualified organization conducting allowable events under an annual comprehensive charity gaming license shall deposit the funds received from allowable events conducted by the qualified organization's separate Indiana affiliates into a single account. All expenses of the qualified organization with respect to an allowable event shall be paid from the separate account.
(c) The commission may require a qualified organization to submit any records maintained under this section for an independent audit by a certified public accountant selected by the commission. A qualified organization must bear the cost of any audit required under this section.
(d) The following reports must be submitted to the commission with respect to the allowable events conducted under an annual comprehensive charity gaming license:
(1) An event summary report for each allowable event conducted under the license. Reports required under this subdivision may be submitted by the Indiana affiliate of the qualified organization.
(2) One (1) annual license financial report.
(3) One (1) annual license gross receipts report.
chapter, IC 4-32.2-4-9, and IC 4-32.2-4-16.5, a qualified organization
may not conduct more than three (3) allowable events during a
calendar week and not more than one (1) allowable event each day.
(b) Except as provided in section 29 of this chapter, IC 4-32.2-4-9,
IC 4-32.2-4-12, and IC 4-32.2-4-16.5, allowable events may not be held
on more than two (2) consecutive days.
(c) A qualified organization may conduct one (1) additional festival
event during each six (6) months of a calendar year.
(b) A patron at a charity game night may deal the cards in a card game if:
(1) the card game in which the patron deals the cards is a game of euchre;
(2) the patron deals the cards in the manner required in the ordinary course of the game of euchre; and
(3) the euchre game is played under the supervision of the qualified organization conducting the charity game night in accordance with rules adopted by the commission under IC 4-32.2-3-3.
A patron who deals the cards in a euchre game conducted under this subsection is not considered a worker or an operator for purposes of this article.
(c) A worker at a festival event may participate as a player in any gaming activity offered at the festival event except as follows:
(1) A worker may not participate in any game during the time in which the worker is conducting or helping to conduct the game.
(2) A worker who conducts or helps to conduct a pull tab, punchboard, or tip board event during a festival event may not participate as a player in a pull tab, punchboard, or tip board event conducted on the same calendar day.
(d) A worker at a bingo event:
(1) whose duties are limited to:
(A) selling bingo supplies;
(B) selling tickets for a door prize drawing or raffle conducted at the bingo event; or
(C) the duties described in both clauses (A) and (B);
(2) who has completed all of the worker's duties before the start of the first bingo game of the bingo event; and
(3) who is not engaged as a worker at any other time during the bingo event;
may participate as a player in any gaming activity offered at the bingo event following the completion of the worker's duties at the bingo event.
(e) A worker at a raffle event conducted by a qualified organization holding an annual comprehensive charity gaming license issued under IC 4-32.2-4-20 may purchase a raffle ticket for a particular drawing at the raffle event unless:
(1) the worker personally sold tickets for; or
(2) otherwise personally participated in the conduct of;
that particular drawing.
(b) For purposes of section 15 of this chapter, an individual is considered a member in good standing of the qualified organization and an Indiana affiliate of the qualified organization if the individual meets the following criteria:
(1) The individual is an Indiana resident.
(2) The individual has been a member in good standing of a
bona fide national organization that is related to the bona fide
national foundation for at least one (1) year.
(3) The individual's authority to serve as an operator for the
qualified organization has been acknowledged by the qualified
organization on a form prescribed by the commission.
(c) For purposes of section 16(a) of this chapter, an individual
is considered a member in good standing of the qualified
organization and an Indiana affiliate of the qualified organization
if the individual meets the following criteria:
(1) The individual is an Indiana resident.
(2) The individual has been a member in good standing of a
bona fide national organization that is related to the bona fide
national foundation for at least thirty (30) days.
(3) The individual's authority to serve as a worker for the
qualified organization has been acknowledged by the qualified
organization on a form prescribed by the commission.
(1) section 12(c) of this chapter;
(2) section 15.5 of this chapter; and
(3) subsection (b);
a worker at an allowable event must be a member in good standing of the qualified organization that is conducting the allowable event for at least thirty (30) days at the time of the allowable event.
(b) A qualified organization may allow an individual who is not a member of the qualified organization to participate in an allowable event as a worker if the individual is a full-time employee of the qualified organization that is conducting the allowable event; or if:
(1) the individual is a member of another qualified organization; and
(2) the individual's participation is approved by the commission.
A qualified organization may apply to the commission on a form prescribed by the commission for approval of the participation of a nonmember under this subsection. A qualified organization may share the proceeds of an allowable event with the qualified organization in which a worker participating in the allowable event under this subsection is a member. The tasks that will be performed by an individual participating in an allowable event under this subsection and the amounts shared with the individual's qualified organization must be described in the application and approved by the commission.
(c) For purposes of:
(1) the licensing requirements of this article; and
(2) section 9 of this chapter;
a qualified organization that receives a share of the proceeds of an allowable event described in subsection (b) is not considered to be conducting an allowable event.
(b) An Indiana affiliate of a qualified organization may conduct an allowable event without obtaining a separate license for itself. An allowable event conducted by the Indiana affiliate is considered an event conducted by the qualified organization.
(c) A qualified organization may conduct allowable events on more than two (2) consecutive days.
(d) An Indiana affiliate of the qualified organization may conduct an allowable event regardless of how long the Indiana affiliate has been in existence.
(e) Unless otherwise expressly provided, a requirement imposed upon the conduct of an allowable event by:
(1) this article; or
(2) the rules of the commission (as in effect on January 1, 2012);
applies to the conduct of an allowable event under an annual comprehensive charity gaming license.
(f) The following limitations apply to a qualified organization holding an annual comprehensive charity gaming license:
(1) The qualified organization may not conduct more than ten (10) allowable events per week.
(2) The qualified organization may not conduct more than six (6) charity game night events per year.
(3) An Indiana affiliate of the qualified organization may not conduct more than three (3) festival events per year.
(4) The qualified organization may not sell pull tabs, punchboards, and tip boards except at a festival event and in conjunction with other events as permitted by IC 4-32.2-4-13.
(5) The qualified organization may not hold another license issued under this article while holding the annual comprehensive charity gaming license.
(6) Except as provided by section 31 of this chapter, the Indiana affiliates of the qualified organization may not hold
another license issued under this article while the qualified
organization holds the annual comprehensive charity gaming
license.
(7) IC 4-32.2-4-3 does not apply to the qualified organization
or any of the qualified organization's Indiana affiliates.
(1) The name and address of the Indiana affiliate conducting the allowable event.
(2) The names and addresses of the officers of the Indiana affiliate.
(3) The type of allowable event the Indiana affiliate will conduct.
(4) The location where the Indiana affiliate will conduct the allowable event.
(5) The dates and times for the allowable event.
(6) The name of the operator of the allowable event.
(b) A qualified organization conducting an allowable event under an annual comprehensive charity gaming license issued under IC 4-32.2-4-20 may sell tickets for the allowable event before providing notice of the allowable event to the commission under subsection (a).
(b) An organization may elect not to participate in charity gaming under an annual comprehensive charity gaming license obtained by the organization's parent bona fide national organization under IC 4-32.2-4-20. The organization shall provide notice of the election to the commission on a form prescribed by the commission.
(c) An election under this section disqualifies the organization from conducting any allowable event under the parent
organization's annual comprehensive charity gaming license for
the term of the license.
(d) An organization making an election under this section may
participate in charity gaming if qualified and licensed under this
article in its own right. Except as provided in subsection (e), an
organization making an election under this section:
(1) is considered a separate qualified organization from its
parent bona fide national organization; and
(2) is not considered an Indiana affiliate of the parent bona
fide national organization.
(e) For purposes of determining under IC 4-32.2-6-2(b) or
IC 4-32.2-6-3(d) and IC 4-32.2-6-3.5 the amount of the fee for the
issuance or renewal of an annual comprehensive charity gaming
license, an organization making an election under this section is
considered an Indiana affiliate of the parent bona fide national
organization.
(1) fifty dollars ($50); or
(2) the amount determined under subsection (b) for a qualified organization that is issued an annual comprehensive charity gaming license for the first time.
(b) When a qualified organization is issued an annual comprehensive charity gaming license under IC 4-32.2-4-20 for the first time, the initial license fee is determined as follows:
(1) The fee is an amount equal to fifty dollars ($50) per Indiana affiliate in the case of a qualified organization that:
(A) has not previously conducted an allowable event; and
(B) consists of Indiana affiliates that have not previously conducted any allowable events.
(2) In the case of a qualified organization that includes at least one (1) Indiana affiliate that conducted an allowable event before the date the qualified organization applies for an annual comprehensive charity gaming license, the fee is equal to the greatest of the following:
(A) An amount equal to the sum of the license renewal fees determined under section 3(c) of this chapter for the organization's Indiana affiliates in 2011.
(B) An amount equal to the sum of the license renewal fees determined under section 3(c) of this chapter for the organization's Indiana affiliates during the twelve (12) month period ending on the date the qualified organization's license application is filed.
(C) Fifty dollars ($50) per Indiana affiliate.
(1) the qualified organization's total gross revenue from allowable events in the preceding year; minus
(2) the sum of any amounts deducted under IC 4-32.2-5-3(b)(5) in the preceding year.
(b) This subsection applies only to the renewal of a license issued under IC 4-32.2-4-6, IC 4-32.2-4-7, IC 4-32.2-4-8, IC 4-32.2-4-10, or IC 4-32.2-4-12, or a single event license issued under IC 4-32.2-4-16. A qualified organization's adjusted gross revenue is an amount equal to the difference between:
(1) the qualified organization's total gross revenue from the preceding event; minus
(2) any amount deducted under IC 4-32.2-5-3(b)(5) for the preceding event.
(c) This subsection does not apply to the renewal of an annual comprehensive charity gaming license issued under IC 4-32.2-4-20. The license fee that is charged to a qualified organization that renews a license is equal to the amount determined according to the following schedule using the adjusted gross revenue of the qualified organization as specified by subsection (a) or (b), as applicable:
Class Adjusted Gross Revenues Fee
At Least But Less Than
A $ 0 $ 15,000 $ 50
B $ 15,000 $ 25,000 $ 100
C $ 25,000 $ 50,000 $ 300
D $ 50,000 $ 75,000 $ 400
E $ 75,000 $ 100,000 $ 700
F $ 100,000 $ 150,000 $ 1,000
G $ 150,000 $ 200,000 $ 1,500
H $ 200,000 $ 250,000 $ 1,800
I $ 250,000 $ 300,000 $ 2,500
J $ 300,000 $ 400,000 $ 3,250
K $ 400,000 $ 500,000 $ 5,000
L $ 500,000 $ 750,000 $ 6,750
M $ 750,000 $ 1,000,000 $ 9,000
N $ 1,000,000 $ 1,250,000 $ 11,000
O $ 1,250,000 $ 1,500,000 $ 13,000
P $ 1,500,000 $ 1,750,000 $ 15,000
Q $ 1,750,000 $ 2,000,000 $ 17,000
R $ 2,000,000 $ 2,250,000 $ 19,000
S $ 2,250,000 $ 2,500,000 $ 21,000
T $ 2,500,000 $ 3,000,000 $ 24,000
U $ 3,000,000 $ 26,000
(d) This subsection applies only to the renewal of an annual comprehensive charity gaming license issued under IC 4-32.2-4-20. The license fee that is charged to a qualified organization that renews a license is equal to the amount determined according to the following schedule using the aggregate adjusted gross revenue of the Indiana affiliates of the qualified organization as specified by section 3.5 of this chapter:
Class Adjusted Gross Revenues Fee
At Least But Less Than
A $ 0 $ 15,000 $ 50
B $ 15,000 $ 25,000 $ 100
C $ 25,000 $ 50,000 $ 300
D $ 50,000 $ 75,000 $ 400
E $ 75,000 $ 100,000 $ 700
F $ 100,000 $ 150,000 $ 1,000
G $ 150,000 $ 200,000 $ 1,500
H $ 200,000 $ 250,000 $ 1,800
I $ 250,000 $ 300,000 $ 2,500
J $ 300,000 $ 400,000 $ 3,250
K $ 400,000 $ 500,000 $ 5,000
L $ 500,000 $ 750,000 $ 6,750
M $ 750,000 $ 1,000,000 $ 9,000
N $ 1,000,000 $ 1,250,000 $ 11,000
O $ 1,250,000 $ 1,500,000 $ 13,000
P $ 1,500,000 $ 1,750,000 $ 15,000
Q $ 1,750,000 $ 2,000,000 $ 17,000
R $ 2,000,000 $ 2,250,000 $ 19,000
S $ 2,250,000 $ 2,500,000 $ 21,000
T $ 2,500,000 $ 3,000,000 $ 24,000
U $ 3,000,000 $ 26,000
(b) A qualified organization's adjusted gross revenue is an amount equal to the difference between:
(1) the qualified organization's total gross revenue from allowable events in the preceding year; minus
(2) the sum of any amounts deducted under IC 4-32.2-5-3(b)(5) in the preceding year.
(c) For purposes of determining a qualified organization's adjusted gross revenue under subsection (b), a qualified organization must aggregate:
(1) the gross revenue from all allowable events conducted by the qualified organization's Indiana affiliates in a particular year; and
(2) the deductions taken by all of the qualified organization's Indiana affiliates in a particular year.
