The recent changes to the Virginia Charitable gaming rules and regulations will severely hamper our efforts to conduct charitable activities in our Lodges and other fraternal units across the Commonwealth. We have no problem paying the taxes on gaming. Our problem is with the restrictions on the use of proceeds after giving the state it's share. If we cannot use a reasonable amount of proceeds to run our operations then everyone loses. In the past we have been able to pay operational costs such as payroll, mortgages, utilities, and other such costs and still have enough left over for charitable endeavors. It is my understanding that none of these costs will be able to be paid under the new regulations. Many units will be forced to close if this does not change. The use of proceeds requirements are also much steeper than in the past. Also the reporting forms designed by accountants are much more complicated than the average layman can understand since most of the administrators are volunteers will little background in accounting. The legislators have put the cart before the horse by not creating the regulations for review before passing the legislation. If they want their share they better allow us to stay in business in order to give it to them and quit telling us how to spend our money.