Parishes, and their entities (Altar Societies, etc.), who hold raffles are subject to the requirements of reporting raffle winnings to the federal and state governments and raffle winners.
As a reminder all parishes who plan to fundraise or solicit funds need to obtain prior permission from Bishop (see Fundraising link on diocese website under Finance Office Parish Resources). Also note that if a parish wishes to conduct any charitable gaming, such as a raffle, certain actions should be taken to be in compliance with local law. Each county and city have different requirements, so the parish should investigate with the county and city to insure that proper action is taken.