Washington

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

Business entity search
 
https://ccfs.sos.wa.gov/#/
Form (e-file)
 
Link: https://ccfs.sos.wa.gov/#/
Additional info
 
Fee: $50
Processing: 2-3 business days (estimate)
Signatures: No special requirements at this time

Corporate annual report

Notes
 
Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state.
Business entity search
 
https://ccfs.sos.wa.gov/#/
Form
 
Link: https://www.sos.wa.gov/corps/OnlineRenewal.aspx
Due: Due annually by last day of the month of incorporation anniversary date
Fee: $10.00

Charity registration

Charity search
 
https://ccfs.sos.wa.gov/#/
Filing exemption available!
 
Rule: Gross receipts of less than $50,000.00
Not eligible if using a professional fundraiser.
Link: Optional Registration Form
https://www.sos.wa.gov/_assets/charities/OptionalRegistration.pdf
Due: n/a
Fee: None, to the best of our knowledge
Initial form
 
Link: CHARITABLE ORGANIZATION REGISTRATION/RENEWAL
http://www.sos.wa.gov/_assets/charities/Charity-CFD-Reg-Renewal-Form.pdf
Due: Prior to soliciting funds (unless exempt from filing)
Fee: $60.00
Required attachments:

  • Proof of 501(c)(3) status
  • Thoroughly check form instructions for any additional required documents
Renewal form
 
Link: CHARITABLE ORGANIZATION REGISTRATION/RENEWAL
http://www.sos.wa.gov/_assets/charities/Charity-CFD-Reg-Renewal-Form.pdf
Due: Charitable organizations will now be notified of the need to renew their registration by postcard, rather than by letter. The postcards will be mailed approximately 60 days prior to the registration expiration date. (unless exempt from filing)
Fee: $40.00

Income/franchise tax exemption

 
Notes
 
There is no income tax in Washington, however, nonprofit organizations are subject to business and occupation taxes, and must register with the Department of Revenue to obtain a UBI (Unified Business Identifier). You will then receive forms and filing instructions for business and occupation taxes in the mail.

Note: This process is not required if you raise less than $12,000 in income per year

Sales tax exemption

More: https://fortress.wa.gov/dor/efile/FortressLogon/Logon.aspx
Notes
 
Generally, nonprofit organizations must pay retail sales tax on all purchases of tangible personal property and must collect retail sales tax on their sales of such items, however, nonprofits conducting qualifying fundraising activities may purchase goods and services that will be resold at these events without paying sales tax by issuing a resale certificate to the seller.

Additionally, the income generated from the qualifying fundraising event is not subject to either retail sales tax or the business and occupation tax. Nonprofit organizations must provide vendors with a resale certificate for purchases exempt from sales tax. You can apply for a resale certificate online.

Tax department

Raffle (games of chance)

Filing exemption available!
 
Rule: Raffle receipts of less than $0.00
Less that 2 raffles per year. Gross revenue from raffle of less that $5k
Filing information
 
Link: https://www.wsgc.wa.gov/about-us/frequently-asked-questions/raffles-faq
Due: Before event (unless exempt from filing)
Fee: https://www.wsgc.wa.gov/licensing/fee-structure-simplification

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