The real and personal property of the administrative offices of nonprofit recognized religious organizations shall be exempt to the extent that the property is used for the administration of the religious programs of the organization and such other programs as would be exempt under RCW 84.36.020 and 84.36.030 as now or hereafter amended. The provisions of RCW 84.36.020(2)(b) apply to this section.

NOTES:

FindingsIntentTax preference performance statementDoes not apply2014 c 99: See notes following RCW 84.36.020.
Effective datesSeverability1975 1st ex.s. c 291: See notes following RCW 82.04.050.

Terms Used In Washington Code 84.36.032

  • Nonprofit: means an organization, association or corporation no part of the income of which is paid directly or indirectly to its members, stockholders, officers, directors or trustees except in the form of services rendered by the organization, association, or corporation in accordance with its purposes and bylaws and the salary or compensation paid to officers of such organization, association or corporation is for actual services rendered and compares to the salary or compensation of like positions within the public services of the state;
Washington Code 84.36.800
  • Personal property: All property that is not real property.