Omaha, Neb. was a notorious gambling town in the 19th century. It even went on to lend its name to a popular poker variation. But all forms of gambling were officially prohibited in Nebraska until 1934 when the state constitution was amended to allow parimutuel horse race betting at racetracks.
Outside of the racetracks and keno parlors, opportunities for legal gambling remained scarce until the federal Indian Gaming Regulatory Act (1988) paved the way for on-reservation tribal gaming in the early 1990s. Around the same time, the state legislature established the Nebraska Lottery.
More recently, in 2020, voters authorized the establishment of full-fledged commercial casinos at racetracks, heralding a new era of liberalized gambling for the Cornhusker State.
Land-based sports betting was legalized in 2021.
| Allowed | Notes | |
| Land-based gambling | Yes | Five racinos under construction, tribal gaming |
| Online gambling | No | Except for limited parimutuel horse race betting |
| Sports betting | Yes | Legalized in 2021 for new racinos |
| Lottery | Yes | |
| Minimum gambling age | 18 for horse race betting and bingo, 19 for lottery games and keno, and 21 for casinos |
Nebraska Illegal Gambling
According to Nebraska Revised Statutes 28-1101, "a person engages in [illegal] gambling if he or she bets something of value upon the outcome of a future event, which outcome is determined by an element of chance, or upon the outcome of a game, contest, or election, or conducts or participates in any bingo, lottery by the sale of pickle cards, lottery, raffle, gift enterprise, or other scheme not authorized or conducted in accordance" with Nebraska law.
Engaging in any form of unlawful gambling is considered promoting gambling in the second degree if the amount of money wagered on any single day exceeds $300 or promoting gambling in the third degree if there is less money on the line.
Promoting gambling in the second degree is classified as a Class II misdemeanor, and promoting gambling in the third degree is a Class IV misdemeanor. The maximum punishment for a Class II misdemeanor is up to six months in jail, a fine of up to $1,000, or both. Class IV misdemeanors are punishable by a fine of up to $500.
Most gambling-related matters are covered by Nebraska Revised Statutes, Section 28-1101 et seq.; 9-201 et seq. and 2-1201 et seq and the Nebraska State Constitution Article III, Section 24.
The minimum gambling age in Nebraska is 18 for horse race betting and bingo, 19 for lottery games and keno, and 21 for casinos.
All licensed gambling is regulated by the Nebraska Racing and Gaming Commission (NRGC).
Nebraska Casinos
Until very recently, the only casinos in Nebraska were a handful of relatively modest tribal gaming halls offering electronic bingo machines. These on-reservation venues began to appear in the early 1990s following the passage of the federal Indian Gaming Regulatory Act (IGRA) in 1988, which codified Native American gaming rights on tribal land.
That changed when Nebraska voters approved an amendment to the state constitution to allow full-fledged casinos at the states' racetracks, provided they continued to host live racing.
The tracks had long suffered economically from casino expansion in neighboring states, particularly Iowa. The ballot initiative had been spearheaded by the Winnebago Tribe of Nebraska, which purchased the Atokad (read it backwards) Downs racetrack in Sioux City in 2012 with an eye on future gaming liberalization.
At the time of writing, five casinos have been earmarked for the state and four are under construction, although a total of six existing racing venues qualify for casino redevelopment. These include the Winnebago Tribe's Warhorse Lincoln, whose temporary gaming facility, in September 2022, became the first commercial casino to open in the state.
This wasn't the only first for Warhorse. With sports betting now legal, the temporary casino rolled out the state's first sportsbook in June 2023. Grand Island Casino Resort in Grand Island followed in August 2023.
Also that month, the NRGC authorized the first rollout of table games in the state, including craps. blackjack, and roulette.
Online Gambling in Nebraska
The only form of legal online gambling in Nebraska is parimutuel horse race betting via several off-track betting (OTB) apps.
Nebraska does not license or regulate online casino gaming or poker, and state lawmakers haven't made a great deal of noise about doing so. Meanwhile, sports betting is of the purely land-based, in-person-only variety.
So what do state laws say about gambling with offshore sites?
Section 28 of the Nebraska Code makes it illegal to participate in games of chance for money and to promote unlawful gambling operations, although individual players have to know they’re breaking the law to be punished for taking part in an unlawful game.
The statutes have not been updated to include internet gambling specifically. However, they do warn it is "no defense to a prosecution under any provision of this article relating to gambling that the gambling is conducted outside this state and is not in violation of the laws of the jurisdiction in which it is conducted."
That would appear to rule out gambling with offshore sites. However, it may be worth noting that state authorities have never attempted to prosecute individual players for doing so.
Nebraska Poker
As it stands, you'd be hard pushed to find a game of Omaha in Nebraska or any other poker game for that matter. None of the state's tribal casinos offer poker, and the temporary casinos that have been erected while the five new commercial casinos are under construction don't have the space. The space they do have they prefer to fill with more lucrative slot machines.
Meanwhile, state lawmakers have shown little appetite to legalize online poker in Nebraska, and state laws make no exemption for home games.
Let's hope the situation improves for Nebraska poker players once the new commercial casinos open their doors.
Nebraska Sports Betting
In March 2021, hot on the heels of casino liberalization, the Nebraska legislature passed a bill to legalize land-based sports betting. Mobile betting was not part of the package. The legislation was signed into law the following May, and the NRGC finalized a framework of regulation for the market in October 2022.
But at the time of writing, there are only two sportsbooks in the whole of Nebraska, at the Warhorse Lincoln and Grand Island Resort. That's likely to change soon as others follow suit. Watch this space.
Nebraska's federally recognized tribes are not currently operating in the nascent sports betting market. Their inclusion would require a renegotiation of their compacts with the state.
Nebraska Daily Fantasy Sports
Nebraska legislators have made various attempts to legalize and regulate paid DFS contests since 2016 without success. Nevertheless, all major DFS sites accept bets from Nebraska players. Since state gambling laws neither explicitly authorize nor prohibit the contests, they exist in a gray area with an assumption of legality by operators.
There has certainly been no effort to ban the contests in the legislature, and Nebraska DFS fans should feel free to play the games without any legal repercussions.
Nebraska Lottery
Established by the legislature in 1993, the Nebraska Lottery offers intrastate and multistate draw games, such as Powerball, Mega Millions, Lucky for Life, Pick 5, Pick 3, MyDay, and 2by2, as well as scratch games. All tickets have to be purchased from land-based retailers, as the lottery isn’t allowed to sell them online.
Nebraska Keno/Bingo
Registered charity organizations can host live keno and bingo games, and there are numerous keno parlors and bingo halls located around the state. Keno, in particular, is hugely popular in the Cornhusker State, although this popularity may be dented by the advent of new casinos.
Nebraska residents don’t have access to any legal online bingo sites. Playing on offshore platforms constitutes illegal gambling and would likely be classified as a Class II or Class IV misdemeanor, depending on the amount of money wagered by the offender.
Nebraska Gambling FAQ
Does Nebraska have casinos?
Five commercial casinos are planned for the state, three of which have opened temporary casinos while the main properties are under construction. There are also five modest tribal gaming venues offering electronic bingo machines.
Can I bet on sports in Nebraska?
Just. Land-based, in-person-only sports betting was legalized in 2021. The state's first two sports books opened in the summer of 2023 at the Warhorse Lincoln and Grand Island Resort. More will follow.
Can I gamble online in Nebraska?
There is limited online wagering on parimutuel horse racing but all other forms of online gambling, including sports betting, casino, and poker are not legal.
Can I bet on horses in Nebraska?
Yes, in a boost to the racing industry, five of the state's racetracks are being transformed into racinos and will be required to maintain a calendar of live racing. It is also possible to wager off-track via several mobile apps.
Can I play slots in Nebraska?
Yes, Nebraska's temporary casinos, such as the Warhorse Lincoln, Grand Island Resort, and Harrah's Columbus, offer Las Vegas-style slots, with more to come once the main resorts open. Nebraska also has five tribal casinos that host slot-like electronic bingo machines.
Can I play poker in Nebraska?
No, there are currently no opportunities to play live poker anywhere in the state and online poker is illegal. Even home games are on legally shaky ground. This may change when Nebraska's fledgling new casino market is fully up and running.
What's the legal gambling age in Nebraska?
It's 18 for horse race betting and bingo, 19 for lottery games and keno, and 21 for casinos.
Nebraska Revised Statutes
Section 9-701 Conduct of gift enterprises; conditions; prohibited acts; violation; penalties; venue; enforcement.
(1) For purposes of this section:
(a) Gift enterprise means a contest, game of chance, or game promotion which is conducted within the state or throughout the state and other states in connection with the sale of consumer or trade products or services solely as business promotions and in which the elements of chance and prize are present. Gift enterprise does not include any scheme using the game of bingo or keno; any non-telecommunication-related, player-activated electronic or electromechanical facsimile of any game of chance; or any slot machine of any kind. A gift enterprise shall not utilize pickle cards as defined in section 9-315. Promotional game tickets may be utilized subject to the following:
(i) The tickets utilized shall be manufactured or imprinted with the name of the operator on each ticket;
(ii) The tickets utilized shall not be manufactured with a cost per play printed on them; and
(iii) The tickets utilized shall not be substantially similar to any type of pickle card approved by the Department of Revenue pursuant to section 9-332.01;
and
(b) Operator means any person, firm, corporation, association, governmental entity, or agent or employee thereof who promotes, operates, or conducts a gift enterprise. Operator does not include any nonprofit organization or any agent or employee thereof, except that operator includes any credit union chartered under state or federal law or any agent or employee thereof who promotes, operates, or conducts a gift enterprise.
(2) Any operator may conduct a gift enterprise within this state in accordance with this section.
(3) An operator shall not:
(a) Design, engage in, promote, or conduct a gift enterprise in connection with the promotion or sale of consumer products or services in which the winner may be unfairly predetermined or the game may be manipulated or rigged;
(b) Arbitrarily remove, disqualify, disallow, or reject any entry;
(c) Fail to award prizes offered;
(d) Print, publish, or circulate literature or advertising material used in connection with such gift enterprise which is false, deceptive, or misleading; or
(e) Require an entry fee, a payment or promise of payment of any valuable consideration, or any other consideration as a condition of entering a gift enterprise or winning a prize from the gift enterprise, except that a contest, game of chance, or business promotion may require, as a condition of participation, evidence of the purchase of a product or service as long as the purchase price charged for such product or service is not greater than it would have been without the contest, game of chance, or business promotion. For purposes of this section, consideration shall not include
(i) filling out an entry blank,
(ii) entering by mail with the purchase of postage at a cost no greater than the cost of postage for a first-class letter weighing one ounce or less, or
(iii) entering by a telephone call to the operator of or for the gift enterprise at a cost no greater than the cost of postage for a first-class letter weighing one ounce or less. When the only method of entry is by telephone, the cost to the entrant of the telephone call shall not exceed the cost of postage for a first-class letter weighing one ounce or less for any reason, including (A) whether any communication occurred during the call which was not related to the gift enterprise or (B) the fact that the cost of the call to the operator was greater than the cost to the entrant allowed under this section.
(4)(a) The Department of Revenue may adopt and promulgate rules and regulations necessary to carry out the operation of gift enterprises.
(b) Whenever the department has reason to believe that a gift enterprise is being operated in violation of this section or the department's rules and regulations, it may bring an action in the district court of Lancaster County in the name of and on behalf of the people of the State of Nebraska against the operator of the gift enterprise to enjoin the continued operation of such gift enterprise anywhere in the state.
(5)(a) Any person, firm, corporation, association, or agent or employee thereof who engages in any unlawful acts or practices pursuant to this section or violates any of the rules and regulations promulgated pursuant to this section shall be guilty of a Class II misdemeanor.
(b) Any person, firm, corporation, association, or agent or employee thereof who violates any provision of this section or any of the rules and regulations promulgated pursuant to this section shall be liable to pay a civil penalty of not more than one thousand dollars imposed by the district court of Lancaster County for each such violation which shall accrue to the permanent school fund. Each day of continued violation shall constitute a separate offense or violation for purposes of this section.
(6) In all proceedings initiated in any court or otherwise under this section, the Attorney General or appropriate county attorney shall prosecute and defend all such proceedings.
(7) This section shall not apply to any activity authorized and regulated under the Nebraska Bingo Act, the Nebraska County and City Lottery Act, the Nebraska Lottery and Raffle Act, the Nebraska Pickle Card Lottery Act, or the Nebraska Small Lottery and Raffle Act.
Section 9-625 Lotteries; established by political subdivision; election; approval required; joint lottery.
Any county, city, or village may establish and conduct a lottery if an election is first held pursuant to this section. Only one scheme or type of lottery may be conducted by a county, city, or village at one time. No county, city, or village shall establish and conduct a lottery until such course of action has been approved by a majority of the registered voters of such county, city, or village casting ballots on the issue at a regular election or a special election called by the governing board of the county, city, or village for such purpose. This section shall not be construed to prohibit any county, city, or village from conducting a lottery if such course of action was approved prior to July 17, 1986, by a majority of the registered voters of such county, city, or village casting ballots on the issue.
Any lottery established pursuant to this section which is authorized by an election held on or after October 1, 1989, pursuant to this section that is not in operation for any ten consecutive years shall no longer be authorized under this section. If the voters in a county, city, or village approve a lottery on or after October 1, 1989, pursuant to this section but the lottery does not actually begin operation within ten years of the date that the results of the election are certified, the lottery shall no longer be authorized under this section. Any lottery no longer authorized under this section because it did not operate within the ten-year period provided in this section may be reauthorized by a majority vote of the registered voters of the county, city, or village casting ballots on the issue at a subsequent election pursuant to this section.
Except for any restriction imposed pursuant to section 9-643, any county, city, or village may conduct a lottery only within the boundaries of such county, city, or village, or within a licensed racetrack enclosure which abuts the corporate limits thereof or which is within the zoning jurisdiction of a city, except that nothing in this section shall prohibit a county, city, or village from entering into an agreement pursuant to the Interlocal Cooperation Act to conduct a joint lottery with another county, city, or village which has established a lottery in accordance with this section.
If any county, city, or village is conducting a lottery at the time it is consolidated into a municipal county and such county, city, or village is abolished as of the date of creation of the municipal county, the municipal county shall be subject to the same rights and obligations with respect to such lottery or lotteries as the counties, cities, and villages which were abolished, including any rights or obligations under lottery contracts of such counties, cities, and villages. Such lottery shall continue to be subject to all other provisions of the Nebraska County and City Lottery Act, except that such lottery shall not be expanded to any new location in any area of the municipal county where such lottery was not previously authorized before the consolidation unless such expansion has been approved by a majority of the registered voters of such municipal county voting at a regular election or a special election called by the governing board of the municipal county for such purpose.
Section 9-629 Gross proceeds; use; audit and legal expenses, defined.
(1) The gross proceeds of any lottery conducted by a county, city, or village shall be used solely for community betterment purposes, awarding of prizes, taxes, and expenses.
(2) Not less than sixty-five percent of the gross proceeds shall be used for the awarding of prizes, except that for purposes of conducting a lottery authorized by subdivision (1)(c)(ii) of section 9-607, not less than sixty-five percent of the gross proceeds during an annual period from July 1 to June 30 of each year shall be used for the awarding of prizes.
(3) Not more than fourteen percent of the gross proceeds shall be used to pay the expenses of operating the lottery, except that license fees paid to the department and audit or legal expenses incurred by the county, city, or village which relate directly to the conduct of operating such lottery need not be included in determining the fourteen-percent limitation on expenses.
(4) For purposes of this section, audit and legal expenses shall include all expenses relating to: (a) The governmental organization of the lottery; (b) government maintenance, monitoring, and examination of lottery records; and (c) enforcement, regulatory, administrative, investigative, and litigation functions undertaken by government, but shall not include the expenses of the actual conduct of the game. Audit and legal expenses during an annual period from July 1 to June 30 of each year in excess of one percent of gross proceeds or five thousand dollars, whichever is greater, shall be subject to the fourteen-percent limitation on expenses under subsection (3) of this section. In the case of a joint lottery conducted pursuant to an interlocal agreement as provided for in section 9-625, the combined gross proceeds of the joint lottery shall be used to determine that portion of audit and legal expenses that are not subject to the fourteen-percent limitation on expenses.
28-1101 Terms, defined.
As used in this article, unless the context otherwise requires:
(1) A person advances gambling activity if, acting other than as a player, he or she engages in conduct that materially aids any form of gambling activity. Conduct of this nature includes, but shall not be limited to, conduct directed toward
(a) the creation or establishment of the particular game, contest, scheme, device, or activity involved,
(b) the acquisition or maintenance of premises, paraphernalia, equipment, or apparatus therefor, or
(c) engaging in the procurement, sale, or offering for sale within this state of any chance, share, or interest in a lottery of another state or government whether or not such chance, share, or interest is an actual lottery ticket, receipt, contingent promise to pay, order to purchase, or other record of such interest except as provided in the Nebraska County and City Lottery Act, the Nebraska Lottery and Raffle Act, the Nebraska Pickle Card Lottery Act, the Nebraska Small Lottery and Raffle Act, the State Lottery Act, or section 9-701;
(2) Bookmaking shall mean advancing gambling activity by unlawfully accepting bets from members of the public as a business upon the outcome of future contingent events;
(3) A person profits from gambling activity if, other than as a player, he or she accepts or receives money or other property pursuant to an agreement or understanding with any person whereby he or she participates or is to participate in the proceeds of gambling activity;
(4) A person engages in gambling if he or she bets something of value upon the outcome of a future event, which outcome is determined by an element of chance, or upon the outcome of a game, contest, or election, or conducts or participates in any bingo, lottery by the sale of pickle cards, lottery, raffle, gift enterprise, or other scheme not authorized or conducted in accordance with the Nebraska Bingo Act, the Nebraska County and City Lottery Act, the Nebraska Lottery and Raffle Act, the Nebraska Pickle Card Lottery Act, the Nebraska Small Lottery and Raffle Act, the State Lottery Act, or section 9-701, but a person does not engage in gambling by:
(a) Entering into a lawful business transaction;
(b) Playing an amusement device or a coin-operated mechanical game which confers as a prize an immediate, unrecorded right of replay not exchangeable for something of value;
(c) Conducting or participating in a prize contest; or
(d) Conducting or participating in any bingo, lottery by the sale of pickle cards, lottery, raffle, or gift enterprise conducted in accordance with the Nebraska Bingo Act, the Nebraska County and City Lottery Act, the Nebraska Lottery and Raffle Act, the Nebraska Pickle Card Lottery Act, the Nebraska Small Lottery and Raffle Act, the State Lottery Act, or section 9-701;
(5) Gambling device shall mean any device, machine, paraphernalia, writing, paper, instrument, article, or equipment that is used or usable for engaging in gambling, whether that activity consists of gambling between persons or gambling by a person involving the playing of a machine. Gambling device shall also include any mechanical gaming device, computer gaming device, electronic gaming device, or video gaming device which has the capability of awarding something of value, free games redeemable for something of value, instant-win tickets which also provide the possibility of participating in a subsequent drawing or event, or tickets or stubs redeemable for something of value, except as authorized in the furtherance of parimutuel wagering. Supplies, equipment, cards, tickets, stubs, and other items used in any bingo, lottery by the sale of pickle cards, other lottery, raffle, or gift enterprise conducted in accordance with the Nebraska Bingo Act, the Nebraska County and City Lottery Act, the Nebraska Lottery and Raffle Act, the Nebraska Pickle Card Lottery Act, the Nebraska Small Lottery and Raffle Act, the State Lottery Act, or section 9-701 are not gambling devices within this definition;
(6) Something of value shall mean any money or property, any token, object, or article exchangeable for money or property, or any form of credit or promise directly or indirectly contemplating transfer of money or property or of any interest therein, or involving extension of a service or entertainment; and
(7) Prize contest shall mean any competition in which one or more competitors are awarded something of value as a consequence of winning or achieving a certain result in the competition and
(a) the value of such awards made to competitors participating in the contest does not depend upon the number of participants in the contest or upon the amount of consideration, if any, paid for the opportunity to participate in the contest or upon chance and
(b) the value or identity of such awards to be made to competitors is published before the competition begins.
28-1102 Promoting gambling, first degree; penalty.
(1) A person commits the offense of promoting gambling in the first degree if he or she knowingly advances or profits from unlawful gambling activity by:
(a) Engaging in bookmaking to the extent that he or she receives or accepts in any one day one or more bets totaling one thousand dollars or more; or
(b) Receiving, in connection with any unlawful gambling scheme or enterprise, more than one thousand dollars of money played in the scheme or enterprise in any one day.
(2) Promoting gambling in the first degree is, for the first offense, a Class I misdemeanor, for the second offense, a Class IV felony, and for the third and all subsequent offenses, a Class III felony. No person shall be charged with a second or subsequent offense under this section unless the prior offense or offenses occurred after August 24, 1979.
28-1103 Promoting gambling, second degree; penalty.
(1) A person commits the offense of promoting gambling in the second degree if he or she knowingly advances or profits from any unlawful gambling activity by:
(a) Engaging in bookmaking to the extent that he or she receives or accepts in any one day one or more bets totaling less than one thousand dollars;
(b) Receiving, in connection with any unlawful gambling scheme or enterprise, less than one thousand dollars of money played in the scheme or enterprise in any one day; or
(c) Betting something of value in an amount of three hundred dollars or more with one or more persons in one day.
(2) Promoting gambling in the second degree is a Class II misdemeanor.
28-1104 Promoting gambling, third degree; penalty.
(1) A person commits the offense of promoting gambling in the third degree if he or she knowingly participates in unlawful gambling as a player by betting less than three hundred dollars in any one day.
(2) Promoting gambling in the third degree is a Class IV misdemeanor.
28-1105 Possession of gambling records; penalty.
1) A person commits the offense of possession of gambling records if, other than as a player, he or she knowingly possesses any writing, paper, instrument, or article which is:
(a) Of a kind commonly used in the operation or promotion of a bookmaking scheme or enterprise and such writing, paper, instrument, or article has been used for the purpose of recording, memorializing, or registering any bet, wager, or other gambling information; or
(b) Of a kind commonly used in the operation, promotion, or playing of a lottery or mutuel scheme or enterprise or other scheme not conducted pursuant to the Nebraska Bingo Act, the Nebraska County and City Lottery Act, the Nebraska Lottery and Raffle Act, the Nebraska Pickle Card Lottery Act, the Nebraska Small Lottery and Raffle Act, the State Lottery Act, or section 9-701 and such writing, paper, instrument, or article has been used for the purpose of recording, memorializing, or registering any bet, wager, or other gambling information not permitted by such acts or section.
(2) Possession of gambling records in the first degree is a Class II misdemeanor.
28-1105.01 Gambling debt collection; penalty.
(1) A person commits the offense of gambling debt collection if he or she employs any force or intimidation or threatens force or intimidation in order to collect any debt which results from gambling as defined by sections 9-510, 28-1101 to 28-1109, and 28-1117.
(2) Gambling debt collection is a Class III felony.
28-1106 Repealed.
28-1107 Possession of a gambling device; penalty; exemption.
(1) A person commits the offense of possession of a gambling device if he or she manufactures, sells, transports, places, possesses, or conducts or negotiates any transaction affecting or designed to affect ownership, custody, or use of any gambling device, knowing that it shall be used in the advancement of unlawful gambling activity.
(2) This section shall not apply to any coin-operated mechanical gaming device, computer gaming device, electronic gaming device, or video gaming device which has the capability of awarding free games, which is intended to be played and is in fact played for amusement only, and which may allow the player the right to replay such gaming device at no additional cost, which right to replay shall not be considered money or property, except that such mechanical game
(a) can be discharged of accumulated free replays only by reactivating the game for one additional play for each accumulated free replay and
(b) makes no permanent record directly or indirectly of free replays so awarded. Notwithstanding any other provisions of this section, any mechanical game or device classified by the federal government as an illegal gambling device and requiring a federal Gambling Device Tax Stamp as required by the Internal Revenue Service in its administration of 26 U.S.C. 4461 and 4462, amended July 1, 1965, by Public Law 89-44, are hereby declared to be illegal and excluded from the exemption granted in this section.
(3) Possession of a gambling device is a Class II misdemeanor.
28-1108 Prosecution; affirmative defense.
In any prosecution under this article, it shall be an affirmative defense that the writing, paper, instrument, or article possessed by the defendant was neither used nor intended to be used in the advancement of an unlawful gambling activity.
28-1109 Proof of possession of gambling device; prima facie evidence.
Proof of possession of any gambling device shall be prima facie evidence of possession thereof with knowledge of its contents and character.
28-1110 Gambling; prosecution; not in violation of jurisdiction where conducted; no defense.
It shall be no defense to a prosecution under any provision of this article relating to gambling that the gambling is conducted outside this state and is not in violation of the laws of the jurisdiction in which it is conducted.
28-1111 Gambling device or record; money used as a bet or stake; forfeited to state.
Any gambling device or gambling record possessed in violation of any provision of this article, or any money used as a bet or stake in gambling activity in violation of any provision of this article, shall be forfeited to the state.
28-1112 Defendant, status as a player; affirmative defense, when.
In any prosecution for an offense defined in this article, when the defendant's status as a player constitutes an excusing condition, the fact that the defendant was a player shall constitute an affirmative defense.
28-1113 Article, how construed.
Nothing in this article shall be construed to:
(1) Apply to or prohibit wagering on the results of horseraces by the parimutuel or certificate method when conducted by licensees within the racetrack enclosure at licensed horserace meetings; or
(2) Prohibit or punish the conducting or participating in any bingo, lottery by the sale of pickle cards, lottery, raffle, or gift enterprise when conducted in accordance with the Nebraska Bingo Act, the Nebraska County and City Lottery Act, the Nebraska Lottery and Raffle Act, the Nebraska Pickle Card Lottery Act, the Nebraska Small Lottery and Raffle Act, the State Lottery Act, or section 9-701.
28-1114 Transferred to section 9-701.
9-701: Conduct of gift enterprises; conditions; prohibited acts; violation; penalties; venue; enforcement.
(1) For purposes of this section: (a) Gift enterprise shall mean a contest, game of chance, or game promotion which is conducted within the state or throughout the state and other states in connection with the sale of consumer or trade products or services solely as business promotions and in which the elements of chance and prize are present. Gift enterprise shall not include any scheme using the game of bingo or keno; any non-telecommunication-related, player-activated electronic or electromechanical facsimile of any game of chance; or any slot machine of any kind. A gift enterprise shall not utilize pickle cards as defined in section 9-315. Promotional game tickets may be utilized subject to the following: (i) The tickets utilized shall be manufactured or imprinted with the name of the operator on each ticket; (ii) The tickets utilized shall not be manufactured with a cost per play printed on them; and (iii) The tickets utilized shall not be substantially similar to any type of pickle card approved by the Department of Revenue pursuant to section 9-332.01; and (b) Operator shall mean any person, firm, corporation, association, governmental entity, or agent or employee thereof who promotes, operates, or conducts a gift enterprise. Operator shall not include any nonprofit organization or any agent or employee thereof.
(2) Any operator may conduct a gift enterprise within this state in accordance with this section.
....
28-1115 Transferred to section 9-510.
9-510: Nonprofit organization; conduct lotteries; conditions.
Any qualifying nonprofit organization may conduct a lottery that has gross proceeds not greater than one thousand dollars. Each chance in such lottery shall have an equal likelihood of being a winning chance. The gross proceeds of the lottery shall be used solely for charitable or community betterment purposes, awarding of prizes, and expenses. No more than one lottery shall be conducted by any qualifying organization within any calendar month.
28-1116 Transferred to section 9-608.
Further 9-608: Transferred to section 9-625.
9-625: Lotteries; established by political subdivision; election; approval required; joint lottery.
Any county, city, or village may establish and conduct a lottery if an election is first held pursuant to this section. Only one scheme or type of lottery may be conducted by a county, city, or village at one time. No county, city, or village shall establish and conduct a lottery until such course of action has been approved by a majority of the registered voters of such county, city, or village casting ballots on the issue at a regular election or a special election called by the governing board of the county, city, or village for such purpose
28-1116.01 Transferred to section 9-609.
Further 9-609: Transferred to section 9-629.
9-629: Gross proceeds; use; audit and legal expenses, defined.
(1) The gross proceeds of any lottery conducted by a county, city, or village shall be used solely for community betterment purposes, awarding of prizes, taxes, and expenses.
(2) Not less than sixty-five percent of the gross proceeds shall be used for the awarding of prizes, except that for purposes of conducting a lottery authorized by subdivision (1)(c)(ii) of section 9-607, not less than sixty-five percent of the gross proceeds during an annual period from July 1 to June 30 of each year shall be used for the awarding of prizes.
(3) Not more than fourteen percent of the gross proceeds shall be used to pay the expenses of operating the lottery, except that license fees paid to the department and audit or legal expenses incurred by the county, city, or village which relate directly to the conduct of operating such lottery need not be included in determining the fourteen-percent limitation on expenses.
....
28-1116.02 Repealed.
28-1117 Proof of occurrence of sporting event; prima facie evidence.
In any prosecution under this article in which it is necessary to prove the occurrence of a sporting event, a published report of its occurrence in any daily newspaper, magazine, or other periodically printed publication of general circulation shall be admissible in evidence and shall constitute prima facie evidence of the occurrence of the event.
The above link is to an informative booklet published by the Nebraska Department of Revenue's Charitable Gaming Division. The booklet contains links to the substantive law authorizing various forms of charitable gaming, such as bingo, pickle cards, lotteries and raffles.