Brookings Health System Foundation 
Raffle Rules & Regulations

1. Eligibility

Participants must be at least 18 years old at the time of entry.

2. Raffle Details

• One raffle ticket costs $75. Two ticket bundle costs $70 each. Three ticket bundle costs $65 each.
• The grand prize is a 2026 Polaris 1000 Premium UTV valued at $18,299.
• The drawing will take place on 8/13/2026, and the winner will be randomly selected.

3. Prize Redemption

• The winner must present a valid photo ID upon receiving the prize.
• The prize is non-transferable, and no cash alternative will be provided.
• The winner is responsible for any costs associated with claiming and transporting the prize.

4. Taxes & Reporting

• IRS Reporting Requirements:
  In accordance with IRS regulations and IRS Publication 3079, the Brookings Health System Foundation is not required to report these winnings on Form W-2G, nor is it required to withhold federal income tax, as the prize does not meet the applicable reporting or withholding thresholds.
• Winner’s Tax Responsibility:
  Although no IRS withholding or reporting is required by the Foundation, the winner is solely responsible for reporting their winnings as taxable income on their federal tax return. The winner may be required to pay federal and/or state income tax based on their individual tax situation. The winner is encouraged to consult a tax professional and review IRS Publication 529 for further guidance.

5. Legal Compliance

This raffle is conducted in compliance with all applicable federal and state laws. Any disputes shall be resolved under the laws of the state in which the raffle is conducted.