Washington
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
While incorporation is not explicitly required, we strongly
recommend that your organization incorporate to protect your volunteers
from personal liability. Sample articles of incorporation
are available to our clients.
| https://ccfs.sos.wa.gov/#/ |
| Link: | https://ccfs.sos.wa.gov/#/businessFormationIndex |
Instructions:
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| Fee: | $60 |
| Processing: | 3-4 weeks (estimate) |
| Signatures: | No special requirements at this time |
Corporate annual report
Notes
Business entity search
Form
| Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state. |
| https://ccfs.sos.wa.gov/#/ |
| Link: | https://www.sos.wa.gov/corps/OnlineRenewal.aspx |
| Due: | Due annually by last day of the month of incorporation anniversary date |
| Fee: | $20; $60 if over half a million dollars in gross receipts |
Charity registration
Charity search
Filing exemption available!
Initial form
Renewal form
| https://ccfs.sos.wa.gov/#/ |
| 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 |
| 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:
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| 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
Not required for Washington.
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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
Not required for Washington.
| More: | https://fortress.wa.gov/dor/efile/FortressLogon/Logon.aspx |
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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
Not required for Washington.
Raffle (games of chance)
Filings related to raffles and other games of chance are not included
in our covered services.
| Rule: |
Raffle receipts of less than $0.00
Less that 2 raffles per year. Gross revenue from raffle of less that $5k |
| 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 |