Thank you for sharing this question, Terri. The replies here are really helpful, especially the point about separating the organisation’s share from the amount owed to the winner. I also appreciate the reminder that the accounting treatment can depend on whether the organisation controls the full proceeds. For a 50/50 arrangement, keeping that distinction clear seems to make the bookkeeping much easier to follow. I would still check the final treatment with the organisation’s accountant, particularly where local gaming rules apply.