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Hello and thank you for your question.Office pools are considered illegal gambling in Massachusetts and there is no way to get permission to conduct an office pool. The only exception may be for Massachusetts non-profit organizations for charitable purposes. Those regulations and information on how to obtain a permit may be found here http://www.mass.gov/ago/doing-business-in-massachusetts/public-charities-or-not-for-profits/soliciting-funds/raffles-and-other-gaming-activity/faqs-about-nonprofit-gaming-events.html
Massachusetts General Law, c. 271, sec. 7 prohibits setting up, promoting, or operating "a lottery for money or other property of value." The term "lottery" encompasses a large variety of activities, which include three elements: (1) payment of a price for (2) the possibility of winning a prize, depending upon (3) hazard or chance. Whether or not a particular game or scheme amounts to a lottery depends upon the particular facts and circumstances of each case. A game is considered a lottery and thus subject to the statute if the element of chance predominates and not a lottery if the element of skill predominates. Under this definition, a 100 square office pool would be considered a lottery. That said, fairly run limited office pools are rarely, if ever, prosecuted. A recent informative article on the issue of office pools can be found here http://www.golocalworcester.com/business/legal-matters-is-your-march-madness-office-pool-legal/Please feel free to ask any follow-up questions.
Thank you, I find it hard to believ e the Government minds about a small office pool, but I guess they are all about the $$$. Such a shame that a few friends can not enjoy a little friendly competition :(