N.J. Stat. Ann. § 5:8-131

1. A charitable organization determined by the federal Internal Revenue Service to be a tax exempt organization pursuant to section 501(c)(3) of the Internal Revenue Code of 1986, 26 U.S.C. s.501(c)(3), shall be eligible to be issued an amusement games license pursuant to P.L.1959, c.109 (C.5:8-100 et seq.), for the conduct of amusement games at festivals, carnivals, or fairs held for the benefit of, or sponsored by, the tax exempt organization, provided that all other requirements for licensure to conduct amusement games are met.