The Chesapeake Climate Action Network (CCAN) Action Fund’s Electric Vehicle (EV) Raffle is conducted in Montgomery County, Maryland and governed by the Code of Maryland, Criminal Law, §13-1810 et seq. and Montgomery County regulations.
The manufacturers of the prize vehicles – Rivian, Lucid, Porsche, Volkswagen Group of America, Inc. (VWGoA) and its affiliate entities, Hyundai, and Chevrolet – are not participants in or sponsors of the EV Raffle. “Volkswagen”, “ID. Buzz”, and the Volkswagen logo are registered trademarks of Volkswagen AG and are used with the permission of VWGoA.
These are not the only laws and regulations that govern raffles. For further information about raffles and federal taxation, consult Tax-Exempt Organizations and Gaming.
CCAN Action Fund, its members, officers, directors, agents, and representatives and their parent organizations, affiliates, subsidiaries, vendors, and advertising and legal advisors are not responsible for and shall not be liable for: (i) late, lost, delayed, damaged, misdirected, incomplete, illegible or unintelligible entries; (ii) failed, returned, or misdirected notifications based on inaccurate information provided by the entrants or winner; (iii) telephone, electronic, hardware, or software program, network, internet, or computer malfunctions, failures, or difficulties resulting from participation in this Raffle or otherwise; (iv) any condition caused by events beyond the control of CCAN Action Fund that may cause the Raffle to be disrupted or corrupted; or (v) any injuries, losses or damages of any kind caused by a prize or resulting from acceptance, possession, or use of a prize, or from participation in the Raffle. CCAN Action Fund reserves the right, at its sole discretion, to cancel, terminate, modify or suspend the use of the software version of the raffle and instead conduct a non-electronic raffle. Other local, state and federal laws and regulations may apply.
Persons Allowed to Participate in CCAN Action Fund’s EV Raffle
Ticket purchaser must be at least 18 years old at the time of purchase. Persons under 18 years of age may not be the beneficiary of a ticket purchase.
Ticket purchaser must purchase the ticket in the United States. Ticket purchaser — and beneficiary, if the beneficiary is not the same as the purchaser — must reside and pay taxes in the United States.
Void where prohibited. Raffle tickets are not available for purchase in Alabama, Arkansas, California, Hawaii, New York, Utah, or the state of Washington.
No board member or employee, or immediate family member of a board member or employee, of the Chesapeake Climate Action Network Action Fund or its sister organization Chesapeake Climate Action Network shall be permitted to win the prize. For purposes of this Raffle, “immediate family” is defined as the board member/employee and their spouse or partner, and their parents, children, brothers, and sisters.
Our intent in creating and enforcing this rule is to avoid the creation of a conflict of interest or even the appearance of a conflict of interest.
CCAN Action Fund Filings, Certificate, & Permit
Chesapeake Climate Action Network Action Fund, Inc., is a Maryland nonprofit based in Montgomery County, Maryland. It is in good standing with the Maryland Department of Assessments & Taxation.
CCAN Action Fund has received its 501(c)(4) approval letter from the US Internal Revenue Service.
CCAN Action Fund does not directly solicit raffle participants outside of our membership and the state of Maryland. We allow out-of-state purchasers who learn about our raffle online to participate unless otherwise prohibited by these rules. We reserve the right to update our rules on which states are eligible to participate in our raffle at any time. If we revoke the availability of tickets purchased in a state, we will either honor tickets purchased before we updated the rules or we will issue a refund. Furthermore, CCAN Action Fund possesses Certificates for Solicitation in all states in which CCAN Action Fund is required to register. Those certificates are available upon request.
CCAN Action Fund has obtained the necessary permit for conducting a raffle in Montgomery County, MD.
You may contact CCAN Action Fund as follows:
Mike Tidwell
Executive Director
Chesapeake Climate Action Network Action Fund
6930 Carroll Avenue, Suite 720
Takoma Park, MD 20912
mtidwell@chesapeakeclimate.org
Raffle Ticket Tax-Deductibility
Raffle tickets are NOT tax-deductible.
Disclosures
We are providing the following disclosures in order to give people relevant information about the EV Raffle.
A full description of the prizes
CCAN Action Fund is raffling three prizes in 2026: a first-place prize, a second-place prize, and a third-place prize.
The first-place winner of CCAN Action Fund’s EV Raffle (1st Prize Winner) will have the choice between three prize options: the Rivian Option, the Lucid Option, and the Porsche Option. The 1st Prize winner will receive one of these three prizes.
The second-place winner of CCAN Action Fund’s EV Raffle (2nd Prize Winner) will have the choice between three prize options: the Rivian R2 (subject to delivery. See “delivery” section below for more details) option, the Hyundai Ioniq option, or the Volkswagen ID. Buzz option. The 2nd Prize Winner will receive one of these three prizes.
The third-place winner of CCAN Action Fund’s EV Raffle (3rd Prize Winner) will receive a Chevrolet Bolt.
CCAN Action Fund does not hold title to any of the vehicles. Instead, CCAN Action Fund will make a payment on behalf of the Prize Winners directly to the vehicle manufacturer or authorized dealership to purchase the selected vehicle.
CCAN Action Fund will pay backup withholding federal and state tax payments on behalf of the Prize Winners so that the Prize Winners do not have to provide that money, which is normally required in advance of receiving a Prize.
Federal and State Tax Payments are Part of Prizes
- Chesapeake Climate Action Network Action Fund, Inc., is a nonprofit incorporated in Maryland with its headquarters located in Maryland. The Raffle is conducted in Montgomery County, Maryland.
- According to Maryland law, prize winnings of more than $5,000 are subject to withholding for both federal and state income tax purposes.
- Both residents and nonresidents of Maryland are subject to Maryland income tax on their winnings.
- Maryland taxes will be withheld at a rate of 9.5% on a resident’s winnings. For a nonresident, the withholding rate is 8.75%. Gambling Winnings and Your Maryland Tax Obligations.
Furthermore, CCAN Action Fund’s payment of these withholding taxes on behalf of the Prize Winners are treated as income to the Prize Winners. Therefore, CCAN Action Fund will “gross up” each payment to account for the taxes required on the payment itself.
EV Raffle Prize Description
1st Place Prize
The 1st Prize Winner will choose between three prizes: a Rivian Option, a Lucid Option, or a Porsche Option. The 1st Prize Winner may customize one of these vehicles, up to $115,000. We call this the 1st Prize Value.
CCAN Action Fund’s Prize would consist of (a) a payment of up to $115,000.00 by CCAN Action Fund directly to the vehicle manufacturer or a designated dealership on behalf of the winner, to be used for purchase of a Rivian, Lucid, or Porsche electric vehicle of the winner’s choosing; (b) a payment to the State of Maryland for state income taxes; (c) a payment to the Internal Revenue Service for the backup tax withholding required for this Prize; and (d) additional fees and taxes related to purchase of the vehicle.
2nd Place Prize
The 2nd Prize Winner may choose a Rivian R2 (subject to delivery), Hyundai Ioniq, or a Volkswagen ID. Buzz, with a value no more than $62,000.00. We call this the 2nd Prize Value.
CCAN Action Fund’s Prize consists of (a) a payment of up to $62,000.00 by CCAN Action Fund directly to the vehicle manufacturer or a designated dealership on behalf of the second-place winner, to be used for purchase of a Rivian R2 (subject to to delivery), Volkswagen ID. Buzz, or Hyundai Ioniq of the winner’s choosing ; (b) a payment to the State of Maryland for state income taxes; (c) a payment to the Internal Revenue Service for the backup tax withholding required for this prize; and (d) additional fees and taxes related to purchase of the vehicle.
3rd Place Prize
The 3rd Prize Winner will win a Chevrolet Bolt, with a value of no more than $34,995.00. We call this the 3rd Prize Value.
CCAN Action Fund’s Prize consists of (a) a payment of up to $34,995.00 by CCAN Action Fund to an authorized Chevrolet dealer on behalf of winner to be used for the purchase of a Chevrolet Bolt; (b) a payment to the State of Maryland for state income taxes; (c) a payment of to the Internal Revenue Service for the backup tax withholding required for this prize; and (d) additional fees and taxes related to purchase of the vehicle.
Cash-out and Vehicle Choice
Cash-out is not an option.
Prizes are limited to electric vehicles from the manufacturers described above. The Prize Winners may select an electric vehicle that has a total purchase price of less than the Prize Value. CCAN Action Fund will only pay the price of the vehicle purchased and will adjust its tax payments accordingly.
CCAN Action Fund allows the Prize Winners to select an electric vehicle from the manufacturers described above that has a total price greater than the Prize Value. However, CCAN Action Fund will only send the Prize Value to the manufacturer or dealer for the Prize Winners. CCAN Action Fund will make the withholding payments to the IRS and State of Maryland based on the Prize Value. Any additional money required to purchase the vehicle and pay taxes on the vehicle is the sole responsibility of the Prize Winner.
Prize Winners may not buy a privately-sold vehicle.
Prize Winners are responsible for promptly furnishing CCAN Action Fund with all the information necessary to complete federal and state tax documents, including Prize Winners’ social security number, address, and signatures. Winners are advised to consult with a tax adviser upon winning the prize.
Delivery
By entering, ticket purchasers agree to place the order for or purchase their vehicle in the 2026 tax year.
The 1st Prize Winner is invited to initiate configuration of their vehicle as soon as 10 business days following the Drawing. CCAN Action Fund will make any required order confirmation deposit available to the manufacturer or dealer as soon as the Prize Winner has concluded configuration and is ready to initiate production and purchase of the vehicle. CCAN Action Fund will pay the remainder of the Prize Payout to the manufacturer or dealer upon receipt of satisfactory documentation of purchase and price. Delivery of the vehicle is to be worked out between the manufacturer or dealer and Prize Winner. Delivery times vary.
The 2nd Prize Winner is invited to initiate configuration of their vehicle or select an authorized dealer as soon as 10 business days following the Drawing. CCAN Action Fund will furnish payment directly to the manufacturer or dealership upon receipt of satisfactory documentation of purchase and price.
Important Note about the Rivian R2: The Rivian R2 may not be available for delivery in 2026. It will remain a prize option only if CCAN Action Fund can pay for it in full in the 2026 tax year.
The 3rd Prize Winner is invited to select an authorized Chevrolet dealer within 10 business days following the drawing. CCAN Action Fund will furnish payment directly to the dealership upon receipt of satisfactory documentation of purchase and price.
Incentives
Several states offer electric vehicle incentives for customers, often taking the form of a rebate. Most rebates can either be claimed after purchase while tax credits are claimed when filing income taxes.
Many states also offer non-cash incentives for electric vehicles, such as carpool lane access in California and free municipal parking.
All Other Payouts Disclaimed
The Prizes are limited to the EV Raffle Prize Descriptions above. Winners are responsible for any and all other expenses related to the Prize, including but not limited to, additional taxes subject to the individual’s particular circumstances, attorney and tax preparation fees, etc.
The minimum number of tickets to be sold
The minimum number of tickets to be sold is 2,800. If the minimum is not met by the Raffle drawing date, CCAN Action Fund will issue refunds to all ticket holders.
A single ticket cannot win more than one prize.
The winning first prize ticket cannot also win the second prize or the third prize. The winning second prize ticket cannot also win the third prize.
The Prizes, as described above and elsewhere, will be available once the Raffle ends and the minimum number of tickets has been sold.
CCAN Action Fund reserves the right to cancel the raffle at any time. If the raffle is canceled, CCAN Action Fund will issue refunds to all ticket holders.
The maximum number of tickets to be sold
The maximum number of tickets that will be sold is 10,000.
Probability of winning depends upon the number of eligible tickets purchased.
The value of the prize will be treated as ordinary income to the winners for federal and state income tax purposes
All of the Prizes in this raffle will be treated as ordinary income for federal and state income tax purposes.
No portion of the ticket price will qualify as a charitable contribution for federal income tax purposes
The purchase of a ticket is not a charitable contribution for federal income tax purposes for two reasons. First, the purchase of a raffle ticket is regarded as acquiring a “thing of value.” The raffle ticket gives the purchaser a chance to win a prize and is therefore not tax deductible. Separately, the raffle ticket is being sold by CCAN Action Fund, a Maryland non-profit that has 501(c)(4) tax-exempt status. Donations to 501(c)(4)s are not tax deductible.
The drawing date for the raffle
CCAN Action Fund’s EV Raffle Drawing will occur automatically at the close of the raffle on July 30, 2026 at 6 pm ET.
The Drawing will be conducted electronically using the Lottery for WooCommerce plugin. At the time of entry, all entries are assigned a ticket number. Ticket generation is completed automatically and 10-digit ticket numbers are generated at random. Participants are sent their ticket number via email after purchase.
The winners will be announced on livestream on July 30, 2026 at 7 pm ET. All participants will be sent instructions on how to join the livestream via email a few days before the winners are announced. Ticket purchasers need not be present to win.
Depositing a ticket or any other material in connection with the raffle in the federal mails is a violation of federal law and may lead to criminal penalties.
CCAN Action Fund’s EV Raffle will take place online and will not involve printed tickets. Mailing a raffle ticket and matters related to the raffle (including checks) is illegal under federal law and may result in criminal penalties.
Record-keeping
CCAN Action Fund will keep accurate records of all transactions that occur on behalf of the raffle. We will keep these records for two years after the raffle. Upon request, we will make these records available to the following entities:
(i) the State’s Attorney for Montgomery County;
(ii) the Montgomery County sheriff
(iii) the Montgomery County Department of Health and Human Services;
(iv) the attorney for Montgomery County;
(v) the Department of State Police; or
(vi) a designated officer or agent of any of those units.
