(a) Expenses that are reasonable and necessary to lawfully conduct games of bingo and raffles are allowable and are to include expenses incurred for:

1. (1) Advertising, to include the cost of printing bingo and raffle gift certificates;
2. (2) Repairs to premises and equipment;
3. (3) Bingo and raffle supplies and equipment;
4. (4) Prizes;
5. (5) Stated rental or mortgage and insurance expense;
6. (6) License fee;
7. (7) Bookkeeping or accounting services; and
8. (8) Security.

(b)

1. (1) No person may be compensated for organizing, promoting, conducting, or otherwise administering a raffle or bingo event.
2. (2) Any and all compensation is prohibited and is not an allowable expense.