This guide organizes 79 Washington nonprofit compliance facts supported by 104 official sources. 7 entries are currently marked Verification in Progress.
79 facts · 72 source verified · 7 in progress · 104 official sources
| Requirement | Requirement status | Fee | Deadline | Research status |
|---|---|---|---|---|
| Entity type | Required | — | Choose the entity form before filing articles. | SOURCE VERIFIED |
| Formation filing | Required | $80 — Standard formation fee | Before acting as a Washington nonprofit corporation. | SOURCE VERIFIED |
| Initial report | Required | $0 — Filed with formation | Within 120 days after formation. | SOURCE VERIFIED |
| Minimum directors | Required | — | At organization and continuously, subject to the temporary vacancy rule. | SOURCE VERIFIED |
| Mandatory officers | Required | — | At the organizational stage and thereafter as terms require. | SOURCE VERIFIED |
| Registered agent | Required | — | See full requirement | SOURCE VERIFIED |
| Periodic report | Required | $60 — Standard annual report fee | Last day of the anniversary/formation month each year; may be filed up to 180 days early. | SOURCE VERIFIED |
| Charitable registration | Required | $60 — Initial registration | See full requirement | SOURCE VERIFIED |
| Corporate income-tax exemption | Required | — | Register and report when an activity or threshold triggers tax obligations. | SOURCE VERIFIED |
| Sales-tax purchasing treatment | Required | — | At purchase or on the applicable use-tax return. | SOURCE VERIFIED |
| Taxable nonprofit sales | Conditional | — | Register before taxable sales; collect at sale and report with assigned returns. | SOURCE VERIFIED |
| Property-tax exemption | Required | — | Within 60 days after acquisition or conversion to exempt use. | SOURCE VERIFIED |
| Workers' compensation | Required | — | Before or when covered work begins; report on the assigned quarterly schedule. | SOURCE VERIFIED |
| Unemployment or reemployment tax | Required | — | Quarterly by the ESD due dates shown for each quarter/account. | SOURCE VERIFIED |
Form under the Washington Nonprofit Corporation Act, chapter 24.03A RCW. The current act took effect January 1, 2022 and replaced the former nonprofit-corporation statute. Washington also retains separate special forms, including chapter 24.06 miscellaneous and mutual corporations; not every chapter 24.03A corporation is assigned a California-style public-benefit, mutual-benefit or religious class.
Applies to: Organizations choosing the ordinary domestic Washington nonprofit corporate form.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 3 more
File Articles of Incorporation with the Secretary of State. Current ordinary filing fee is $80, reduced to $40 when the filer voluntarily certifies that the corporation’s gross revenue for its most recently completed fiscal year was less than $500,000. A newly formed entity with no completed fiscal year may use the certification only if the current official form permits it on the stated basis.
Applies to: A new domestic Washington nonprofit corporation under chapter 24.03A RCW.
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 3 more
An initial report is due within 120 days after the entity’s formation date. It may be filed with the formation filing without an additional fee; if filed separately, the current fee is $10.
Applies to: A newly formed Washington nonprofit corporation subject to chapter 23.95 RCW.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
The general minimum is one director. A corporation that has received, or has applied for and represented itself as eligible for, federal public-charity status described in RCW 24.03A.505 must have at least three directors. Directors must be individuals. Minor directors are limited to no more than three or one-third of the board, whichever is fewer.
Applies to: Washington chapter 24.03A nonprofit corporations.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 1 more
The corporation must have a president, secretary and treasurer, appointed annually unless the articles or bylaws provide otherwise. One individual may hold more than one office, but the president may not also serve as secretary.
Applies to: Washington chapter 24.03A nonprofit corporations.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 1 more
Designate and continuously maintain a registered agent and registered office in Washington. The agent must consent in the manner allowed by chapter 23.95 RCW, and the office must be a physical Washington address meeting statutory requirements.
Applies to: Domestic Washington nonprofits and registered foreign nonprofit corporations.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
File a Secretary of State annual report by the last day of the entity’s anniversary month. The report may be filed up to 180 days early. A chapter 24.03A nonprofit annual report currently costs $60, reduced to $20 if the official less-than-$500,000 gross-revenue certification applies.
Applies to: Domestic chapter 24.03A nonprofit corporations and registered foreign nonprofits.
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 4 more
A covered charitable organization must register with the Secretary of State before soliciting contributions. Registration analysis is separate from nonprofit incorporation and foreign corporate registration.
Applies to: A charitable organization that solicits or receives contributions in Washington and does not qualify for an exemption.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 4 more
File the annual charity renewal online, update financial and organizational information and pay the renewal fee. The completed renewal form and fee must be received no later than the last business day of the eleventh month after the end of the organization’s accounting year.
Applies to: A registered charitable organization that continues soliciting or receiving contributions in Washington.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 3 more
Washington generally taxes nonprofit organizations like other businesses unless a specific exemption or deduction applies. Washington has no general corporate net-income tax, but it imposes B&O tax on gross receipts and may impose retail sales tax, use tax and other excise taxes. Federal 501(c)(3) recognition does not automatically exempt all Washington activity.
Applies to: Washington nonprofit corporations and out-of-state nonprofits doing taxable business in Washington.
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 2 more
Washington does not provide a blanket sales-tax exemption for nonprofit purchases. Pay retail sales tax unless the purchaser and transaction fit a specific exemption. If sales tax was not paid on a taxable purchase used in Washington, report and pay use tax.
Applies to: Nonprofits purchasing goods, digital products or taxable services in Washington.
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 1 more
Except for a specific fundraising or transaction exemption, a nonprofit making retail sales must collect and remit retail sales tax and report the receipts. A reseller permit may be used only for qualifying resale purchases, not for items the organization consumes.
Applies to: A nonprofit selling taxable goods/services or buying items for resale.
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 3 more
File the Department of Revenue nonprofit property-tax exemption application and documents showing ownership, use, income and organizational qualification. The current form instructs filing within 60 days after acquiring the property or converting it to exempt use. DOR decides exemption eligibility; the county continues assessment and tax administration.
Applies to: A qualifying nonprofit owning or using real or personal property for an exempt purpose under chapter 84.36 RCW.
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 3 more
Tier 1 applies when average annual gross revenue over the three preceding completed accounting years is $1,000,000 or less and requires RCW 19.09.075 reporting. Tier 2 applies when that average is more than $1,000,000 and up to $3,000,000 and requires public access to either the organization’s normally filed federal return prepared by a CPA or other professional preparer, or an independent CPA audit for the preceding year. Tier 3 applies when the average is more than $3,000,000 and requires an independent third-party audit for the preceding year, made publicly available.
Applies to: Charitable organizations required to register under chapter 19.09 RCW.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
Determine whether the locality requires a general business license, city endorsement, admissions tax registration, charitable-solicitation permission, zoning/occupancy approval, fire inspection, signage, street-use or special-event permit. Some city endorsements are administered through DOR; others are independent. Seattle is an example of a locality with its own business-license and tax system.
Applies to: A nonprofit operating in a Washington city, town or county.
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 2 more
File both required quarterly reports through EAMS for each quarter, report wages and hours accurately, and pay contributions or reimbursements as assigned. Review corporate-officer coverage and any valid election rather than assuming officers are automatically excluded.
Applies to: Washington employers with an ESD account, including reimbursable nonprofit employers.
Last verified: 2026-07-20
Official sources: Washington State Employment Security Department and 2 more
Washington workers’ compensation is generally mandatory for covered employees. Register the L&I account, report worker hours and pay assigned premiums. Do not treat a worker as a volunteer merely because the organization is nonprofit or the person agreed to unpaid service.
Applies to: A nonprofit with covered workers in Washington.
Last verified: 2026-07-20
Official sources: Washington State Department of Labor & Industries and 2 more
The entity name must satisfy chapter 23.95 RCW and SOS naming rules and must be distinguishable in the filing office record. A domestic chapter 24.03A nonprofit may optionally reserve an available name for 180 days. The reservation expires after 180 days and may not be renewed; a new reservation filing may be made after expiration.
Applies to: A domestic or foreign nonprofit corporation selecting a Washington name.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
Articles must state one or more lawful purposes. If the corporation is organized for charitable or religious purposes or intends to qualify under IRC 501(c)(3), the filer should answer the official charitable-nonprofit classification question consistently and include purpose and dissolution/asset-dedication language adequate for the intended federal and state treatment.
Applies to: A nonprofit that intends to be a charitable corporation or seek federal 501(c)(3) recognition.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
The articles and attached information are public records. If the entity does not already have a Unified Business Identifier, a successful formation filing generally results in a UBI assignment. A UBI identifies the entity across state systems but does not prove that every tax, license or employer account is active.
Applies to: Every filer of Washington nonprofit articles.
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 2 more
Adopt bylaws consistent with the articles and chapter 24.03A RCW, elect or appoint directors and officers as needed, authorize banking and fiscal controls, and document the organizational meeting or written action. Decide whether the corporation has members with voting rights or is a nonmembership corporation.
Applies to: A newly formed Washington nonprofit corporation.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 3 more
Hold board and member meetings, give notice, determine quorum and record votes under the act and governing documents. Remote participation is permitted when statutory communication conditions are met. Board action without a meeting generally requires unanimous consent, signed within a period not exceeding 60 days.
Applies to: Boards and members of Washington nonprofit corporations.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 1 more
Keep permanent minutes and actions without meetings, appropriate accounting records, membership records if applicable, current governing documents and specified communications. A qualifying member may inspect records under statutory conditions; for the records listed in RCW 24.03A.215, written notice generally must be received at least five business days before the requested inspection date.
Applies to: Washington nonprofit corporations, especially corporations with members.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
Directors must act in good faith, with the care an ordinarily prudent person would exercise in a like position, and in a manner reasonably believed to be in the corporation’s best interests. An interested-director transaction should use statutory disclosure, disinterested approval or fairness safeguards.
Applies to: Directors and corporations entering transactions involving directors or related interests.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 1 more
Do not make loans or guarantees to directors or officers except as specifically allowed by the act. Apply the mandatory, permissive and prohibited indemnification rules and any valid article/bylaw provisions before advancing expenses or indemnifying a person.
Applies to: Washington nonprofits considering a loan, guarantee, advance or indemnification involving directors or officers.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 1 more
A "charitable corporation" is defined by Washington law and includes corporations with charitable purposes, including many 501(c)(3) purposes. A corporation may separately elect the optional statutory public-benefit designation by the prescribed filing. A charitable corporation must identify a major new purpose or materially different significant program in its next annual report unless an exception applies.
Applies to: Chapter 24.03A corporations with charitable purposes, optional public-benefit designation, or material charitable-program changes.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
Keep the Secretary of State record accurate for registered agent/office, principal office and governors. Changes may be made through an annual report or the appropriate change/amendment filing depending on the field and timing.
Applies to: A domestic or foreign nonprofit when reportable information changes.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 3 more
Obtain the approvals required by chapter 24.03A RCW and the governing documents, then file Articles of Amendment. Restated articles may consolidate the charter without necessarily adding new amendments.
Applies to: A domestic nonprofit changing its name, purposes, member provisions or other articles terms.
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 2 more
Approve and file each fundamental transaction under the transaction-specific provisions of chapter 24.03A and chapter 23.95 RCW. A reorganization between chapter 24.03A and chapter 24.06 currently has a $20 SOS fee. Charitable-property restrictions and Attorney General involvement may apply independently.
Applies to: Nonprofits entering a merger, conversion, domestication/reorganization or disposition of substantially all assets.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 3 more
File the delinquent report and pay current fees before the applicable cure period expires. SOS guidance states that a domestic entity may be administratively dissolved 120 days after expiration, while a foreign registration may be terminated after 90 days. Reinstatement rules and fees depend on entity status and timing.
Applies to: A domestic or registered foreign nonprofit that misses a corporate annual report.
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 2 more
A certificate of existence may be ordered electronically; certified copies of filed documents are available separately. These are evidentiary services, not recurring compliance filings.
Applies to: A nonprofit needing evidence of active status or authenticated filing copies.
Last verified: 2026-07-20
Official source: Washington Secretary of State — Certificates and Certified Copies
File a Foreign Registration Statement, maintain a Washington registered agent and provide a certificate of existence or similar record from the home jurisdiction issued no more than 60 days before filing. Current foreign nonprofit registration fee is $30.
Applies to: A nonprofit formed in another jurisdiction whose Washington activities amount to doing business.
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 2 more
Chapter 23.95 lists activities that do not by themselves constitute doing business. Current SOS notice states that having a Washington remote worker alone does not constitute doing business under RCW 23.95.520(1)(m). The safe harbors do not determine tax nexus, charitable registration, employment accounts or local licensing.
Applies to: A foreign nonprofit evaluating whether its Washington activities constitute doing business.
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 1 more
File corporate annual reports under the same anniversary-month system and maintain a registered agent. When ending Washington registration, file the current withdrawal filing and obtain Department of Revenue clearance when required.
Applies to: A registered foreign nonprofit corporation.
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 3 more
The registration application requirements do not apply to a charitable organization raising less than $50,000 in an accounting year when all organizational and fundraising activities are carried on by unpaid persons and no assets or income inure to insiders except as part of a charitable class. Appeals for a specifically named individual are also exempt when all proceeds are given to or spent directly for that individual.
Applies to: Organizations evaluating exemption from the charity application requirements.
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 2 more
Submit the online charity registration with legal identity, officers/directors, solicitation and fiscal information, governing documents and other information required by RCW 19.09.075 and the portal. Board review of the financial report is required.
Applies to: A charitable organization required to register.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 5 more
File an online amendment within 30 days after a change to specified registration or financial information. File charity closure when the organization stops soliciting or receiving donations in Washington or ceases operations, and complete any final information requested.
Applies to: Registered charities whose reported information changes or that stop Washington solicitation/operations.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
At the point required by RCW 19.09.100, disclose the organization’s legal name, the charitable purpose and how the public may obtain registration and financial information from the Secretary of State. Do not state or imply that state registration is an endorsement.
Applies to: Registered and exempt charitable organizations and persons soliciting on their behalf.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 1 more
Register before conducting fundraising services, renew annually and maintain the required $25,000 surety bond. Current registration fees are $300 initial and $225 renewal.
Applies to: A person or entity that meets Washington’s statutory definition of commercial fundraiser.
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 4 more
The charity must file the written fundraising service contract and required registration form before the campaign. The contract filing fee is $20. The commercial fundraiser must file campaign activity reports under the current SOS workflow and maintain required records.
Applies to: A registered charity using a commercial fundraiser and the commercial fundraiser.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
The current SOS All Forms page states that fundraising counsel/consultants and commercial coventurers are not recorded with the Secretary of State as commercial fundraisers merely by those labels. Classification turns on actual statutory functions, including solicitation, custody/control of contributions and campaign conduct. Written contracts and disclosure, tax or consumer-protection duties may still apply.
Applies to: Charities hiring consultants or entering charitable sales promotions.
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 2 more
File the initial trust registration, trust instrument and required information within four months after the trust becomes subject to Washington registration. Satisfy annual reporting by filing the trust renewal and the applicable complete federal information return or financial report no later than the last business day of the eleventh month after the end of the trust’s accounting year.
Applies to: A trustee or charitable trust required to register under chapter 11.110 RCW.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
File both the corporate annual report and the annual charity renewal. The corporate report is due by the last day of the anniversary month and carries the corporate $60/$20 fee structure; the charity renewal must be received no later than the last business day of the eleventh month after fiscal year end and costs $40. One does not replace the other.
Applies to: A nonprofit that is both a Washington/foreign corporation and a registered charitable organization.
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 5 more
Qualifying fundraising receipts may be exempt from B&O tax and qualifying fundraising sales may be exempt from retail sales tax when the statutory conditions are met. Activities conducted at a regular place of business, such as an ongoing bookstore, thrift store or restaurant, generally do not fit the fundraising exemption merely because profits support the nonprofit.
Applies to: A qualifying nonprofit conducting occasional fundraising that furthers its exempt goals.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
Grant and contract receipts are not automatically exempt. DOR distinguishes unrestricted support from amounts received as consideration for services or deliverables. Regular business receipts are generally classified and taxed under the applicable B&O classification unless a specific exemption applies.
Applies to: A nonprofit receiving grants, contracts, fees, sponsorships or revenue from ongoing business activities.
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 2 more
File the Washington Business License Application to activate the relevant DOR, ESD, L&I, trade-name and endorsement accounts. DOR tax-registration triggers include gross income of at least $12,000 per year, retail sales or taxable services, specialty wood activity or Washington nexus. Not every nonprofit needs every endorsement, but incorporation and a UBI do not complete this process automatically.
Applies to: A nonprofit that hires employees, has taxable activity, reaches a DOR registration trigger, registers a trade name, needs a specialty endorsement or needs a participating city endorsement.
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 5 more
Register each trade name through the Business License Application/My DOR and obtain participating city endorsements required for the place and activity. A trade name is linked to the UBI; it does not create a separate legal entity or trademark right.
Applies to: A nonprofit using a name other than its legal entity name or operating in a city participating in the Business Licensing Service.
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 3 more
DOR assigns monthly, quarterly or annual excise tax returns. File each assigned return by the due date until the account is closed or DOR changes the frequency, even if the period has no taxable receipts, unless DOR expressly states otherwise for that account.
Applies to: A nonprofit registered with DOR and assigned an excise return frequency.
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 2 more
Complete the annual renewal/certification required by DOR by March 31 and report changes in ownership, use or exempt status within 60 days. Continue satisfying exclusive-use and other statutory conditions.
Applies to: A nonprofit with an approved Washington property-tax exemption.
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 3 more
Use the Business License Application to register the employer with DOR and transmit account information to Employment Security and Labor & Industries. Obtain unemployment, Paid Leave, WA Cares and industrial-insurance accounts as applicable before payroll.
Applies to: A nonprofit hiring one or more employees in Washington.
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 4 more
A qualifying 501(c)(3) employer may generally remain a tax-paying employer or elect reimbursable status, under which it reimburses ESD for benefits charged to the account instead of paying regular unemployment contributions. Supply the IRS determination and file the payment-method choice form.
Applies to: A qualifying IRC 501(c)(3) employer liable for Washington unemployment insurance.
Last verified: 2026-07-20
Official sources: Washington State Employment Security Department and 2 more
In 2026 the Paid Family and Medical Leave premium is 1.13% of covered gross wages up to the Social Security cap. The employee share is 71.43% and the employer share is 28.57%; employers with fewer than 50 employees are not required to pay the employer share but still report and collect or pay the employee share.
Applies to: Washington nonprofit employers with covered employees.
Last verified: 2026-07-20
Official sources: Washington Paid Family and Medical Leave and 2 more
Withhold the WA Cares premium from covered employee wages and report it with ESD payroll reporting. The current premium is 0.58% of gross wages with no Social Security wage cap; the premium is employee-funded unless the employer voluntarily pays it. Stop withholding only when the employee provides an approved exemption notice effective for the relevant period.
Applies to: Washington nonprofit employers with covered employees.
Last verified: 2026-07-20
Official sources: WA Cares Fund and 2 more
Comply with Washington minimum wage, overtime, paid sick leave, payroll and recordkeeping rules unless a specific statutory exemption applies. A genuine volunteer must satisfy the applicable unpaid-service criteria; charitable status alone does not permit unpaid productive work that is actually employment.
Applies to: Washington nonprofits using employees, interns or volunteers.
Last verified: 2026-07-20
Official sources: Washington State Department of Labor & Industries and 2 more
Add the minor work permit endorsement before employing minors, obtain parent/school authorization where required and follow youth-hour and prohibited-duty rules. Report each new or rehired employee to Washington’s new-hire program within 20 days.
Applies to: A nonprofit hiring minors or any new/rehired employee.
Last verified: 2026-07-20
Official sources: Washington State Department of Labor & Industries and 2 more
An eligible organization may conduct an unlicensed public raffle only when all unlicensed conditions are met, including no more than two public raffle events in a calendar year and combined gross public-raffle receipts of $5,000 or less per calendar year. Give the local police agency at least five days’ notice and retain records for one year. Members-only unlicensed raffles use a separate $5,000 combined annual limit and additional attendance/sales conditions.
Applies to: A bona fide charitable or nonprofit organization satisfying the organizational eligibility requirements (see the raffle organizational-eligibility fact) and conducting a small raffle.
Last verified: 2026-07-20
Official sources: Washington State Gambling Commission and 4 more
Washington Gambling Commission guidance states that raffle tickets may not be sold over the internet. Ordinary raffle tickets may be paid by cash, check or credit card when the raffle otherwise complies. Ordinary ticket price is capped at $100.
Applies to: Organizations conducting ordinary licensed or unlicensed raffles.
Last verified: 2026-07-20
Official sources: Washington State Gambling Commission and 2 more
Apply for a Gambling Commission raffle license before activity. Current annual fee is $70 plus 3.583% of gross gambling receipts, capped at $3,200, under the Commission fee schedule. Licensing does not replace the organizational eligibility requirement, and firearm prizes are one category that requires a licensed raffle.
Applies to: An eligible charitable/nonprofit organization satisfying the organizational eligibility requirements and conducting ordinary raffles above unlicensed limits or using licensed features.
Last verified: 2026-07-20
Official sources: Washington State Gambling Commission and 4 more
Obtain enhanced-raffle authorization and follow the separate technology, drawing, ticket, security and reporting rules. Current official guidance permits a grand prize up to $10,000,000 and ticket price up to $250, with sales through authorized channels such as in person, mail, fax and telephone; do not assume ordinary online sales are permitted.
Applies to: An eligible organization proposing an enhanced raffle.
Last verified: 2026-07-20
Official sources: Washington State Gambling Commission and 2 more
Apply for the appropriate bingo license before conducting bingo and comply with occasion, worker, prize, record and use-of-proceeds rules. Current fee schedule lists $70 plus 0.488% of gross gambling receipts, capped at $17,600.
Applies to: A charitable or nonprofit organization conducting bingo as defined by Washington gambling law.
Last verified: 2026-07-20
Official sources: Washington State Gambling Commission and 1 more
Use the Gambling Commission fundraising-event license and comply with event, worker, wager, prize, location and reporting restrictions. An ordinary "casino night" is not legalized by charitable status or a raffle license. Current fee is $200 plus 3.318% of gross gambling receipts, capped at $1,600.
Applies to: An eligible nonprofit holding a fundraising event with authorized gambling activities such as card games or dice games.
Last verified: 2026-07-20
Official sources: Washington State Gambling Commission and 1 more
Identify the actual gambling category and obtain the corresponding Commission license. Current charitable/nonprofit amusement-game fee is $70 plus $70 per location plus 0.774% of gross receipts, capped at $1,600. Other card-game or operator licenses use different rules and fees.
Applies to: A nonprofit operating amusement games, card games or other regulated gambling not covered by a raffle, bingo or fundraising-event authorization.
Last verified: 2026-07-20
Official sources: Washington State Gambling Commission and 1 more
Comply with the Washington Retail Food Code and obtain the permit required by the local health jurisdiction before operating a food establishment or temporary food event. Food-worker cards and plan review may also apply.
Applies to: A nonprofit preparing, serving or selling food to the public.
Last verified: 2026-07-20
Official source: Washington State Department of Health — Washington State Retail Food Code
Apply to DCYF for the appropriate license before operating a covered program and satisfy background check, staffing, facility, health, safety and training requirements.
Applies to: A nonprofit operating child care, early learning, preschool or another covered facility/program.
Last verified: 2026-07-20
Apply to the State Board of Education for private-school approval and renew annually. New-school applications should be submitted according to the Board’s current lead time; the reviewed page states generally at least 90 days before opening.
Applies to: A nonprofit operating a private K-12 school in Washington.
Last verified: 2026-07-20
Official source: Washington State Board of Education — Private School Approval
A qualifying nonprofit that sells alcohol at a special event generally needs a Special Occasion License. Apply at least 45 days before an event where no minors will attend; separate 60-day timing applies to specified all-ages outdoor/civic-campus/fan-zone requests. If an ordinary application is submitted fewer than 20 days before the event, the applicant must obtain a local non-objection letter; without it the application is withdrawn. Applications submitted fewer than seven days before the event are automatically withdrawn. A private, invitation-only event where alcohol is not sold may instead use a Banquet Permit.
Applies to: A qualifying nonprofit selling alcohol at an event or hosting a private no-sale banquet.
Last verified: 2026-07-20
Official sources: Washington State Liquor and Cannabis Board and 3 more
File lobbyist registration with PDC before lobbying or within 30 days after being employed as a lobbyist, whichever occurs first, and include employer authorization. File amendments within one week of a change, modification or termination. Re-register on the second Monday in January of each odd-numbered year.
Applies to: A person lobbying Washington state government for compensation or other consideration unless an exemption applies, including a paid representative of a nonprofit.
Last verified: 2026-07-20
Official sources: Washington Public Disclosure Commission and 2 more
A registered lobbyist files an electronic monthly L-2 within 15 days after month end. Lobbyist employers file required L-3 reports under the PDC schedule. Current inflation-adjusted thresholds include a casual-lobbying expense limit of $100 in a three-month period together with the statutory no-more-than-four-days condition, and grassroots registration when expenditures exceed $1,500 in one month or $3,000 in a three-month period.
Applies to: Registered lobbyists, lobbyist employers and covered grassroots lobbying campaigns.
Last verified: 2026-07-20
Official sources: Washington Public Disclosure Commission and 3 more
Prepare the statutory plan for distribution of charitable property and give the Attorney General notice at least 20 days before the meeting at which dissolution is considered. Do not implement the plan without Attorney General approval or court approval. If the Attorney General does not object in writing within 20 days after receiving the required notice, the plan is deemed approved under the statute.
Applies to: A charitable corporation dissolving with charitable property.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 1 more
Authorize and wind up the corporation, satisfy liabilities, obtain the DOR Revenue Clearance Certificate, file the no-fee SOS Articles of Dissolution or foreign withdrawal, and separately close the charity registration, business-license/tax accounts, payroll accounts and local licenses.
Applies to: A domestic nonprofit dissolving or a foreign nonprofit withdrawing from Washington.
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 4 more
Before offering a raffle, a bona fide charitable or nonprofit organization generally must have been organized and continuously operating for at least 12 calendar months immediately before applying for a gambling license or conducting authorized unlicensed gambling activity. Its articles, bylaws or governing structure must state that it is organized and operating only for one or more purposes permitted under Washington gambling law. For a license or renewal, the organization must also show significant progress toward its stated purposes during the preceding 12 consecutive months.
Applies to: A charitable or nonprofit organization proposing to conduct a licensed or unlicensed raffle in Washington, subject to the specific statutory inclusions and exceptions in gambling law.
Last verified: 2026-07-20
Official sources: Washington State Gambling Commission and 1 more
Obtain an Alcohol Raffle Permit from the Washington State Liquor and Cannabis Board before raffling alcohol. Only organization members may purchase tickets or be awarded prizes. The organization may not sell more than $5,000 of raffle tickets in a calendar year, may not sell alcohol-raffle tickets to anyone under 21, and may not supply an alcohol prize to a person under 21. The permit is additional to, and does not replace, Washington State Gambling Commission raffle eligibility, exemption or licensing requirements.
Applies to: A bona fide charitable or nonprofit organization authorized under RCW 9.46.0315 that proposes to award alcohol in a qualifying members-only raffle.
Last verified: 2026-07-20
Official sources: Washington State Liquor and Cannabis Board and 4 more
These entries are based on cited official materials and are published for transparency while verification continues. One or more details may still change. Review the linked agency sources before relying on an entry for a filing decision.
The reviewed corporate and charitable-registration sources impose conduct, conflict-transaction and tiered financial-reporting rules, but they do not affirmatively establish that every nonprofit must adopt a separate written conflict-of-interest policy, whistleblower policy, audit committee or independent-director quota. Specialized programs and federal rules may impose them.
Applies to: Ordinary Washington nonprofit corporations outside specialized grants, contracts and regulated programs.
Washington law imposes governance and conflict rules; separate policy or committee requirements may depend on the organization and program.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Washington State Legislature and 2 more
The current articles, formation instructions and statute identify the formation filing but do not identify newspaper publication or proof of publication as an ordinary formation step. This supports only qualified wording, not an absolute statewide negative for every special-purpose entity or proceeding.
Applies to: An ordinary chapter 24.03A nonprofit corporation at formation.
The reviewed SOS formation process does not list a newspaper-publication step.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Washington Secretary of State and 2 more
Chapter 19.09 RCW applies to solicitation in Washington directly or indirectly by any means, but the reviewed official materials do not provide a complete passive-website or crowdfunding nexus safe harbor. A targeted campaign, receipt of Washington contributions, paid fundraiser relationship or other contacts may change the analysis.
Applies to: Out-of-state charities with donation websites, crowdfunding campaigns or platform-based appeals accessible to Washington residents.
Online fundraising may trigger Washington registration depending on the campaign and contacts.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Washington State Legislature and 2 more
Washington does not impose a general corporate net-income tax, so a federal Form 990-T does not by itself map to a Washington corporate-income-tax return. The underlying activity can still trigger B&O, sales, use, payroll, property or other taxes. The reviewed official sources do not provide a single categorical answer for every tax or entity subtype.
Applies to: A federally tax-exempt organization filing federal Form 990-T or earning unrelated business income.
Washington has no general corporate income-tax return, but Form 990-T activity may still trigger Washington excise taxes.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Washington State Department of Revenue and 2 more
The reviewed statewide and Seattle materials demonstrate local variation. No official statewide source was found that affirmatively eliminates every city or county charitable-solicitation, event, occupancy, admissions-tax, zoning, fire or business-license requirement.
Applies to: Organizations seeking a single statewide statement that no local filings apply.
Local licenses and permits vary; check each place of operation or event.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Washington State Department of Revenue and 2 more
Washington campaign-finance registration and reporting can apply independently of lobbying law. The applicable status may be political committee, incidental committee, sponsor of independent expenditures or another category. Federal 501(c)(3) candidate-campaign prohibition is separate and stricter than state disclosure classification.
Applies to: A nonprofit spending, receiving or earmarking funds for candidates, ballot measures, electioneering communications or independent expenditures.
Political and ballot-measure activity may require separate PDC registration and reporting.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Washington Public Disclosure Commission and 2 more
The act provides claim procedures, but the best course and deadline depend on whether the organization uses statutory notices, the type of creditor, final payroll/tax periods, grant closeout and program law. No single universal "one form completes dissolution" deadline can be safely published.
Applies to: A dissolving nonprofit with known/unknown claims, employees, grants, restricted gifts, leases or regulated programs.
Dissolution requires a tailored creditor, tax, employment and records plan.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Washington State Legislature and 3 more
104 official sources back the facts on this page.
Every fact on a 501c3.help state guide traces to an official government source through a structured, validated research process — this article explains how that process actually works, using examples from the guides already published.
This overview explains the principal formation, tax, employment, and charitable-gaming systems documented in the verified Washington nonprofit compliance guide — the most recently published of the seven guides.
Washington nonprofits running a raffle are actually navigating several separate authorizations at once: an organizational eligibility rule, an ordinary-versus-licensed raffle distinction, a separate enhanced-raffle track, and — if alcohol is a prize — a members-only permit from an entirely different agency. This explainer keeps each one distinct.
Forming a Washington nonprofit typically results in a Unified Business Identifier — but a UBI is only a cross-system identifier. This explainer walks through which accounts still require their own separate registration, and under what conditions.
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
Spotted an outdated fee, deadline, or citation? A dedicated correction-reporting channel for this guide is not live yet — check back soon.